Environmental Costing Model, Applied to a Lasallian University Case Study

Arcila, Jorge Oliverio Suaza; Polo, Orlando Carmelo Castellanos; Porras, Nelson Augusto Serna; Vásquez, J.

doi:10.24857/rgsa.v17n3-018

RGSA

2023

DOI: 10.24857/rgsa.v17n3-018

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Environmental Costing Model, Applied to a Lasallian University Case Study

Jorge Oliverio Suaza Arcila¹,

Orlando Carmelo Castellanos Polo²,

Nelson Augusto Serna Porras³

et al.

Abstract: Objective: to develop an environmental costing model by applying a case study to the Lasallian University of the municipality of Caldas (Colombia), which will serve as a support and motivation for private and public organizations, in order to measure the cost and benefits. Method: As the world evolves, the importance of taking into account the environment has been recognized, and the desire to pay attention and reduce environmental damage, pollution, has increased dramatically, therefore, it will… Show more

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Cited by 4 publications

References 6 publications

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Accounting Mechanism to Measure the Environmental Impact of Industries in the Aburrá Valley and its Application of the General Disclosure Requirements Related to Financial Information on Sustainability (IFRS S1) and Climate-Related Disclosures (IFRS S2)

Gaviria¹,

Martínez²,

Polo³

et al. 2023

RGSA

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Objective: In the research work carried out, an accounting mechanism is proposed to measure the environmental impact generated by the industries that perform their economy in the Aburra Valley, and to determine what are the effects on the application of IFRS S1 General disclosure requirements related to sustainability financial information and IFRS S2 Climate-related disclosures (ISSB), in the disclosures of the financial statements, in which it seeks to incorporate sustainability information, for the analysis and interpretation of the users of the information, starting from the need to bridge the gap between accounting and the environment as an influence of the fact that environmental responsibility concerns any professional area. Theoretical framework: The research is based on the measurement of environmental impact and sustainability disclosures in financial statements. Method: The method is qualitative, surveys were made to companies located in the Aburrá valley, one industrial company was selected for each of the six municipalities evaluated. Results and Conclusions: Through the survey instrument and analysis of IFRS S1 and S2, it was possible to identify in the industries evaluated that there are no control mechanisms, opening the way to recreate indicators that allow the valuation of the economic activities of the industry and propose the creation of accounting accounts in the assets among the resources used in environmental management. Repercussions of the research: Medium and small organizations do not take into account in their financial statements recorded the economic impact associated with business activity, the implementation of indicators and information reporting in the disclosures will help users of the information to determine the administrative and economic efforts of senior management to contribute to the environment. Originality/value: This paper proposes indicators and analysis of environmental reporting in financial information in organizations.

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Accounting Mechanism to Measure the Environmental Impact of Industries in the Aburrá Valley and its Application of the General Disclosure Requirements Related to Financial Information on Sustainability (IFRS S1) and Climate-Related Disclosures (IFRS S2)

Gaviria¹,

Martínez²,

Polo³

et al. 2023

RGSA

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Security Issues on the European Continent in Conditions of Russia’s Aggression Against Ukraine

Kotsur,

Kuprii,

Semenets-Orlova

et al. 2023

RGSA

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Objective: This research paper examines the aggressive actions of the Russian Federation, particularly its aggression against Ukraine and hybrid aggression against Western countries. The objective of this study is to analyze the implications of Russia's actions on the security of Eastern and Central European states, with a focus on their political significance. Theoretical framework: The theoretical framework of the research involves understanding the concept of international security institutions and international agreements, and how Russia's disregard for these guidelines affects the global competitive environment. Method:The method used in this study is primarily qualitative analysis, incorporating an examination of relevant literature, reports, and international agreements to establish the context of Russia's aggressive behavior. Results and conclusion: The results of the analysis demonstrate that Russia's actions have significantly impacted the security of Eastern and Central European states, not only in terms of geographical considerations but also politically. The Kremlin's aspiration to establish dominance in Central and Eastern Europe has led to military aggression and a disregard for established international norms and agreements. Implications of the research: The implications of this research are crucial for policymakers, international security institutions, and countries affected by Russia's aggression. The findings highlight the importance of strengthening international cooperation, reinforcing existing security mechanisms, and countering Russia's disruptive actions to preserve the global world order. Originality/value: The originality and value of this research lie in its comprehensive analysis of the political significance of Russia's aggression against Eastern and Central European states. By shedding light on the implications and consequences of Russia's actions, this study contributes to a better understanding of the challenges posed by aggressive actors in the international arena and offers insights for policymakers and scholars working in the field of international security.

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Social Environment and its Effects on Domestic Violence

Wahhab,

Almudhafar,

Alalaq

et al. 2023

RGSA

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Purpose: The objective of this paper is to explore the impact of social environment factors on domestic violence and to highlight the need for a comprehensive approach to address this issue. Theoretical framework: This paper is grounded in the understanding that domestic violence is influenced by various social factors, such as religious beliefs, education, poverty, and unemployment. These factors shape the social environment in which domestic violence occurs. Methods: The research methodology employed in this study involves a comprehensive literature review and analysis of existing studies, reports, and empirical evidence related to the impact of social environment factors on domestic violence. The data collected is used to identify patterns, trends, and relationships. Results and conclusion: The findings of this study indicate that social environment factors, including religious beliefs, education, poverty, and unemployment, have a significant impact on the occurrence and perpetuation of domestic violence. Moreover, the study emphasizes the importance of awareness-raising campaigns and community projects that provide support and resources to families in need. The role of institutions and organizations, such as specialized monitoring systems and the legal system, in addressing and preventing domestic violence is also discussed. Finding Implication: The research findings have implications for policymakers, practitioners, and organizations working in the field of domestic violence prevention and intervention. The study underscores the importance of adopting a multi-dimensional approach that addresses social environment factors and provides support to affected individuals and families. Originality/value: This paper contributes to the existing body of knowledge by examining the impact of social environment factors on domestic violence and emphasizing the need for a comprehensive approach. The study also highlights the significance of awareness-raising campaigns, community projects, and institutional responses in addressing this issue.

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Environmental Costing Model, Applied to a Lasallian University Case Study

Cited by 4 publications

References 6 publications

Accounting Mechanism to Measure the Environmental Impact of Industries in the Aburrá Valley and its Application of the General Disclosure Requirements Related to Financial Information on Sustainability (IFRS S1) and Climate-Related Disclosures (IFRS S2)

Accounting Mechanism to Measure the Environmental Impact of Industries in the Aburrá Valley and its Application of the General Disclosure Requirements Related to Financial Information on Sustainability (IFRS S1) and Climate-Related Disclosures (IFRS S2)

Security Issues on the European Continent in Conditions of Russia’s Aggression Against Ukraine

Social Environment and its Effects on Domestic Violence

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