![](data:image/png;base64,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)
97
ARTÍCULOS
DIANA MARCELA MARTÍNEZ GARCÍA, CANDY CHAMORRO GONZÁLEZ, MARYIN LORENA RICO MOSQUERA, SHIRLEY YOHANA SUAZA GIRALDO
Revista Perspectiva Empresarial, Vol. 9, No. 1, enero-junio de 2022, 93-107
ISSN 2389-8186, E-ISSN 2389-8194
negativo
ecosistema, lo cual se puede lograr al disminuir
es importante
un mejoramiento en su desempeño ambiental
gasto
para obtener el coste en que se debe incurrir para
empleado para relacionar el impacto ambiental
son todas las salidas de dinero dirigidas al pago
prevenir o mitigar el daño ambiental, ocasionado
su objeto social.
productivo que se genera en el desarrollo del objeto
la empresa está obligada a asumir de acuerdo a la
son aquellos en los que se incurren con el objeto
el impacto ambiental.
que se encuentran aquellas actividades dirigidas a
control, ubicando los valores que están destinados
reparar los daños ambientales ocasionados.
al ambiente. Cabe mencionar, que algunas de
daños al medio ambiente.
como aquellas erogaciones en las que se incurren
procesos son acordes a la normativa ambiental