ImpactU Versión 3.11.2 Última actualización: Interfaz de Usuario: 16/10/2025 Base de Datos: 29/08/2025 Hecho en Colombia
Estado de la cuenta satélite ambiental perteneciente al sistema de cuentas nacionales, tras la implementación del sistema de contabilidad ambiental y económica, desde 2008 hasta 2016, en el sector industrial colombiano
The environment crisis has brought with the need to present in the financial statements the relationship that exist between the entity and the environment. For there, the Colombian State has made a great effort in the development of the Environmental Satellite Account, with the objective of having a physical measurement and monetary of said relationship. According to the above, the United Nations has decided to create a conceptual framework called the System of Environmental and Economic Accounting (SEEA), with the purpose to compile comparable statistics and indicators among countries. The present investigation demonstrates the current state of the Environmental Satellite Account (ESA), after the implementation of the SEEA from 2008 to 2016 in the Colombian industrial sector. For this, the research conducted a review of official information from the National Administrative Department of Statistics on ESA, which allowed to highlight the information gaps that exist in the development of the accounts of assets, flows, environmental activities and associated transactions during this period of time, besides not being found for all accounts segregated information by economic sector, specifically of the industrial sector.