Abstract

LOPEZ JARA, Ana Alexandra  and  MAYORGA DIAZ, Mónica Patricia. Environmental Cost-Benefit Analysis at an Ecuadorean Mining Company. Cofin [online]. 2020, vol.14, n.1  Epub May 14, 2020. ISSN 2073-6061.

To be environmentally sustainable has become a challenge to be faced by companies, which is why accounting has extended its scope, including environment as a variable in financial information. In this context, this study is aimed at presenting an environmental cost-benefit analysis and the development of environmental accounting at a mining company located at the Ecuadorean province of Zamora Chinchipe. The methodology shows as a main results that financial information doesn’t include environmental aspects yet due to the limited legal framework and narrow scope of accounting in Ecuador.

Keywords : accounting; costs; financial statements; impact on the environment; sustainable development..

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