Sustainable management

Diagnosis of accounting and environmental practices in microenterprises in Girardot and Ricaurte, Colombia

Abstract

This project analyzes the integration of bioaccounting in micro and small businesses (MSEs) in the municipalities of Girardot and Ricaurte in Colombia, focusing on its impact on sustainability. Where it stands out is that business advancement generates negative environmental effects, which highlights the need to align productivity with resource conservation (Amigo, 2018). Its objective is to diagnose current accounting practices and their alignment with sustainability principles. Through the application of a type of descriptive research with a quantitative approach, using surveys and observation in 90 MSEs to collect data on their accounting and sustainability practices. Stratified probability sampling was applied, and the data were analyzed using frequencies and qualitative analysis (Cortés, 2020). The results indicate that 95% of the companies in Girardot and 87% in Ricaurte use conventional accounting practices, without integrating aspects of bio accounting. This limits their ability to adopt sustainable strategies and comply with environmental regulations (Sánchez y Martínez, 2019). Despite an interest in more responsible practices, companies lack the necessary tools and knowledge (Prieto e Yzaguirre, 2021). In conclusion, bioaccounting could be key to transforming business practices towards more sustainable models, facilitating access to financing and improving competitiveness (Reyes, 2024). Implementing these practices would not only benefit MSEs but would also contribute to global sustainability goals (CEPAL, n.d.).