Costos ambientales de las empresas canteras de la ciudad de Loja, año 2024

Abstract

Abstract: This paper analyzes the importance of the correct management of environmental costs in quarry companies in the province of Loja and emphasizes the importance of environmental accounting in the sustainability of the company. For better development, a conceptual framework was developed that covers everything related to environmental costs, types of environmental costs, environmental management, corporate social responsibility, environmental impact assessment, treatment of environmental costs, among others. The research methodology was descriptive and qualitative, non-experimental, with a cross-sectional approach, and the data collection instrument was an interview aimed at each of the three specific objectives of the research. This research provides a practical guide to improve the environmental management of companies. Applying the recommendations will improve legal compliance but also the reputation of the company, as well as promote environmental responsibility and sustainability. This research contributes to the field of environmental accounting and lays the groundwork for future research and applications in other industries.