Environmental Performance Measurement in Colombian Enterprises

Abstract

This research examines environmental performance measurement practices among Colombian enterprises. Through a quantitative analysis of survey data from 150 companies, the study identifies key performance indicators (KPIs) used to assess environmental impact. Findings reveal that organizations with robust environmental performance measurement systems experience improved operational efficiency and stakeholder trust. However, challenges such as lack of standardized metrics and data collection methods are also highlighted. The research provides recommendations for developing comprehensive environmental performance measurement frameworks tailored to Colombian enterprises. This study contributes to the literature on environmental management accounting and its role in promoting sustainability.