environmental costs: an analysis of scientific production in the 1977-2016 period and a review of underlying tools and theories

The document carries out a characterization of environmental costs based on three axes: a bibliometric study that allows the current status and progress of scientific publications in this field to be identified through indicators; a theoretical review of environmental economics and ecological econom...

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Detalles Bibliográficos
Autores Principales: Linares Rodríguez, Martha Cristina, Suárez Rico, Yuli Marcela
Formato: Artículo Revisado por Pares Académicos
Lenguaje:Español (Spanish)
Español (Spanish)
Publicado: Universidad Libre 2018
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Descripción
Sumario:The document carries out a characterization of environmental costs based on three axes: a bibliometric study that allows the current status and progress of scientific publications in this field to be identified through indicators; a theoretical review of environmental economics and ecological economics, as underlying approaches; and a review of application tools for environmental costing. It was established that, despite the progress of the issue at the international level, it presents little scientific production in impact journals and in national accounting journals. Likewise, studies and practical applications are predominantly focused on the logic of environmental economics, which restricts its contribution to sustainability.