Relevance of sustainability reporting, consumer goods perspective and accounting metrics
Abstract
The current concern for the care, conservation, mitigation and recovery of everything that is related to environmental pollution (air, water and biodiversity) is part of the corporate and environmental social responsibility on the part of industries and all those entities that use natural resources to carry out the processes of transforming raw materials into consumable products; This situation has generated interest on the part of financial regulation and sustainability organizations for industries to provide relevant information on significant risks and opportunities related to sustainability.
The objective of this research is to determine the relevance of the application of the IFRS-S Sustainability Disclosure Standards in Colombia from a perspective of the production of “consumer goods” to evaluate the economic and environmental value of that industry.
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