Impacto de la Contabilidad Ambiental en las Empresas del Sector Minero en Ecuador

Abstract

Environmental accounting in the Ecuadorian mining sector has become a crucial tool for managing and mitigating environmental impacts. Mining companies have implemented practices such as quantifying environmental costs, environmental audits, and the adoption of environmental management systems based on international standards such as ISO 14001 and the Global Reporting Initiative (GRI). These practices have resulted in reductions in greenhouse gas emissions, hazardous waste, and improvements in resource efficiency. Companies such as Lundin Gold and Codelco Ecuador have shown significant progress, standing out for their commitment to sustainability and transparency, improving their reputation and stakeholder relations. However, challenges remain related to lack of resources and training, as well as resistance to organizational change. For a more effective implementation, it is crucial to strengthen environmental accounting training and foster a corporate culture of sustainability.

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