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Licencia Creative Commons (BY-NC-ND) Este episodio analiza el papel de la contabilidad ambiental corporativa en el contexto de la proliferación de regulaciones verdes. El aumento de la conciencia ecológica ha impulsado el desarrollo de leyes más estrictas en manejo de residuos, emisiones y otras variables que las empresas deben reportar y cumplir. La contabilidad ambiental permite medir, registrar y elaborar informes sobre desempeño ambiental.
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Licencia Creative Commons (BY-NC-ND) Este episodio analiza el papel de la contabilidad ambiental corporativa en el contexto de la proliferación de regulaciones verdes. El aumento de la conciencia ecológica ha impulsado el desarrollo de leyes más estrictas en manejo de residuos, emisiones y otras variables que las empresas deben reportar y cumplir. La contabilidad ambiental permite medir, registrar y elaborar informes sobre desempeño ambiental.
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The development of stricter green laws has led to the emergence of environmental accounting, which helps companies measure and comply with these regulations. Environmental accounting involves tracking variables like resource consumption, waste management, and greenhouse gas emissions. Companies use this data to produce environmental sustainability reports that demonstrate compliance with regulations. These reports are increasingly demanded by governments and stock exchanges. Overall, environmental accounting is essential for companies to navigate the changing regulatory landscape and show their commitment to sustainability. The increased environmental awareness in recent years has driven the development of steadily stricter green laws and regulations across countries worldwide. This trend has led to an emerging field, environmental accounting, which provides companies with tools to measure, report and ultimately comply with the new regulatory framework on environmental issues. In this episode, we will analyze the role of environmental accounting within the context of regulatory compliance for companies in light of the proliferation of modern environmental regulations, both in Mexico and internationally. Current environmental regulations. The growing global concern over the climate crisis has resulted in more and more regulations for companies to reduce their environmental footprint. For example, in Mexico, the Federal Bureau of Environmental Protection verifies compliance with standards such as the proper hazardous waste management according to NOM 052 and polluting emissions according to the permissible limits set by NOM 043. Likewise, governments worldwide and multilateral organizations such as the European Union have implemented regulatory systems, tax incentives, emissions trading schemes and other legal tools to promote environmentally responsible practices from the private sector. Pillars of green accounting. Environmental accounting emerges in response to this context. It allows the measuring, recording, tracking, reporting on different environmental variables relevant to a company's operations, most notably consumption of natural resources such as water, energy or raw materials. Generation, treatment and disposal of liquid, solid and hazardous waste. Direct and indirect greenhouse gas air emissions. Investments made to improve energy and water efficiency in their processes. This new metric is essential for internally auditing the environmental performance of any company. But above all, green accounting has become a lever to demonstrate before authorities and the general public full compliance with the increasingly strict regulations in this area. Environmental sustainability reports. Environmental sustainability reports have become popular in recent years as tools to publicly disclose company efforts and impacts around various ecological variables. Increasingly, both governments and stock exchanges demand the regular publication of these reports following international guidelines such as the GRI, Global Reporting Initiative, standards in the CDSB, Carbon Disclosure Standards Board framework, which are key tools for sustainability disclosure and corporate reporting related to climate change and other environmental aspects. Both seek to standardize and improve the quality of information provided by organizations regarding their environmental practices and sustainability. Typical elements reported include greenhouse gas emissions, water resources management, climate strategy and regulatory compliance, biodiversity conservation. These reports are produced precisely based on the data provided by a solid corporate environmental accounting system. They make it possible to reliably demonstrate the ability to comply with current green regulations. Corporate environmental accounting has proven to be a core component for companies in today's rapidly changing regulatory environment. By consistently measuring environmental variables, it supports the construction of sustainability reports to publicly verify alignment with increasingly strict laws and regulations demanded by modern society. Undoubtedly, this discipline reflects the future of strategically focused business management. See you next time.
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