Accounting Education in the Digital Age: Challenges and Strategies for Post-Pandemic University Training
Abstract
This article analyzes how Colombian companies in the mining and energy sector are incorporating environmental accounting into their disclosure practices, particularly in relation to the Sustainable Development Goals (SDGs). It examines the use of environmental indicators in financial and sustainability reports, in light of the Global Reporting Initiative (GRI) Standards and IAS 37, which regulates provisions, contingent liabilities, and contingent assets. The study concludes that, although there have been significant advances, challenges remain in terms of transparency, comparability, and alignment with the SDGs.
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References
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