Examinando por Materia "Normas internacionales"

Mostrando 1 - 2 de 2
  • No hay miniatura disponible
    Ítem
    Los criterios ESG en las sociedades mercantiles colombianas : su origen histórico y trayectoria a la luz de los desarrollos en el panorama internacional
    (Universidad EAFIT, 2024) Villegas Nicholls, Tomás; Palacio Salazar , Simón; Lorenzoni Escobar, Lina
    The integration of ESG criteria in the business sphere is promoted as a key tool to ensure sustainability and competitiveness in a global context that demands greater transparency and corporate responsibility. This idea has resulted from a historical construction of the ESG concept, where a clear evolution of certain voluntary frameworks is identified up to their incorporation into regulatory frameworks, with the most recent example being Directive 2024/1760 of the European Union on sustainability due diligence. This has significant practical consequences, such as the coexistence of multiple ESG criteria, compliance with which could be leading to adaptation difficulties for companies. Following this trend, Colombia generally identifies a central body of ESG regulations that is being issued by the Financial Superintendence and the Superintendence of Companies, with a broad reference to frameworks and information standards from international professional organizations, all of which poses challenges in legal matters and also a different operation for companies.
  • No hay miniatura disponible
    Ítem
    Medición de los activos intangibles, retos y desafíos
    (Pontificia Universidad Javeriana, 2012-07-30) MESA, GLORIA STELLA
    En la actualidad, en el campo de la profesión contable, es muy común referirse al tema de las Normas Internacionales de Contabilidad, que según el plan de direccionamiento estratégico del Consejo Técnico de la Contaduría serán convergidas muy pronto en Co