DIAGNÓSTICO DE LA INFORMACIÓN AMBIENTAL EN LOS ESTADOS FINANCIEROS DE EMPRESAS COLOMBIANAS QUE COTIZAN EN BOLSA DE VALORES DE NEW YORK. CASO DE ESTUDIO EMPRESAS INSCRITAS EN EL ÍNDICE DE SOSTENIBILIDAD DOW JONES, PARA EL PERÍODO 2013 AL 2014

Abstract

This article is the product of a research development called “Approximation
proposal to an environmental, financial and accounting
report from the direction of company’s resources to the prevention,
mitigation and compensation of environmental damage”. Initially
there was a gathering of national and international updated environmental
normativity related to the presentation of financial results, as
well as other sustainability reports presented by Colombian companies
that have presence in New York’s stock market and are therefore
subscribed to in the Dow Jones Sustainability Index, which is
a global index for emerging markets, in the period of 2013 to 2014,
which also report environmental aspects from the Global Reporting
Initiative (GRI), criteria that allowed the selection of the companies
that were going to be inspected. With the purpose of making a diagnose,
those companies’ financial records were examined (General
Balance and Results Statement), the notes that accompanied those
reports and sustainability reports to identify the listings of financial
resources destined towards the environment, which acknowledging
and measurement allow to propose a taxonomy for the structure of a
corporate sustainability report that is much more useful for different
users in the process of making informed decisions.