La contabilidad ambiental y el impacto financiero de los costos ambientales para el desarrollo sostenible de la empresa multinacional de la industria de bebidas Coca Cola Company en el Ecuador

摘要

The present study aims to analyse the environmental accounting and the financial impact of the environmental costs for sustainable development of a multinational corporation within the beverage company such as Coca Cola Company in Ecuador. Since 2010, Coca Cola Company in Ecuador performs business operations under the name of Arca Ecuador, which is a part of the Mexican group Arca Continental that manages Coca Cola Brand in Mexico, Argentina and Ecuador. Sustainable development is part of the culture of Coca Cola and all of its representatives around the world are required to present “Sustainability Report” every year. This information is an organizational report that gives evidence about economic, environmental, social, and governance performance containing a list of the activities developed and amount of investment.The main programs performed by Coca Cola Ecuador in 2012 were: bottles recycling, water usage optimization, and the acquisition of technology for the efficient use of energy.