El objetivo del presente estudio es analizar el impacto de la implementación de las normas internacionales de información financiera (NIIF) para las pequeñas y medianas empresas (PyMEs) en el sector palmicultor (cultivo y extracción) colombiano. Se utilizan datos financieros del 2015, con información preparada bajo el marco contable local y el internacional (NIIF), con los cuales se calcularon 17 indicadores financieros. Se aplicó la diferencia de medias con la prueba U de Mann-Whitney, el coeficiente de correlación de Spearman y un análisis de regresión. La variable independiente fue la norma contable aplicada y las variables dependientes fueron los 17 indicadores financieros. Los resultados evidenciaron que los indicadores de liquidez presentaron las mayores diferencias estadísticamente significativas, y los mayores impactos negativos, según el coeficiente de Spearman. Se concluye que los sectores analizados están relacionados desde el punto de vista operativo, dado que los efectos de la implementación de las NIIF fueron, en algunos casos, consistentes por grupos de indicadores financieros.

In order to maintain control over tax collection, the State or Government of each country employs different tax regimes so that, according to their conformation, taxpayers comply with the guidelines that allow them to meet their tax commitments, and in turn obtain benefits that favor the formalization and sustainability of their business and contribute to the economic growth of the region. Thus, the objective of this research was to analyze the dynamics and operation of the Simple Tax Regime (RST) as a tool for strengthening microenterprises in Colombia. To this end, the research was developed in three phases: (1) an approach was made to the theoretical definition of the RST in microenterprises in Colombia, based on the consultation of the equation "régimen simple de tributación" OR "simple taxation regime" OR "simple tax regime" OR "simple taxation system", in the WoSTM (0 results), Scopus (2), ScienceDirect® (7), EBSCOhost (95), Springer (31) and ProQuest (530) databases, with the purpose of establishing a reference for Latin America and Colombia on the functioning of this regime. (2) This information was complemented with an expert panel of 20 accountants, who were consulted on the advantages and disadvantages of this system, as well as recommendations for its implementation. (3) Finally, a case study was conducted at Sociedad Ingenieros de la Costa DA SAS (SIC-DA SAS), through which we sought to compare with real figures the application of both regimes and thus identify the main advantages and disadvantages of its implementation, the simplification of processes and lay the groundwork for making decisions that do not affect the company's finances. The results show that the implementation of simple tax systems encourages economic growth and tends to avoid corruption through business formalization. This situation is evidenced in the benefits granted by the RST that taxes total income at low rates, unlike the RO, as could be corroborated in the case applied to SIC-DA SAS whose implementation would improve its cash flow, allowing reinvestment in its growth.

This research addresses the environmental problems derived from the incorrect disposal of plastics, highlighting the chemical recycling of polyolefins via pyrolysis as a potential alternative. In Colombia, recent policies to regulate the plastics market have created a favorable context for the transition towards sustainable practices. The paper performs a conceptual and literature review, analyzing world leaders in chemical recycling, with the objective of providing a perspective for the implementation of similar practices in Colombia and other emerging countries.

The poor management of plastic waste represents a growing environmental challenge in Colombia, especially in region s with high industrial activity such as Cartagena. This study analyzes the feasibility of establishing the first commercial-scale polyolefin chemical recycling (CR) plant in the country, using pyrolysis technology to transform plastic waste into circular products such as pyr olytic oil. Through a comprehensive analysis that encompasses regulatory, market, technical, financial and social dimensions, a business model adaptable to the Colombian context is proposed, with a focus on sustainability and profitability. The financial analysis, bas ed on the free cash flow method and sensitivity scenarios, shows that the project has attractive return potential for investors. In addition , the importance of community integration is highlighted, especially with social groups located near the proposed operation site, whose involvement and approval are essential for the operational success of the project. A future validation strategy is proposed that includes the initial operation of a small-scale modular plant, which will allow the adjusting of technical and financial assumptions under real conditions. This project offers a strategic opportunity to position Cartagena as a benchmark for circular innovation in Latin America, combining positive environmental impact, economic development and social cohesion.

This article analyzes the potential of environmental accounting (EA) as a strategic tool to promote sustainable development in the Colombian plastics sector. The study focuses on three axes: the business benefits derived from its implementation, the emerging role of the public accountant in sustainability, and the use of the Environmental Satellite Account (ESA) as an instrument for measuring and managing environmental impact. The methodology integrates quantitative analysis-based on OECD, DANE and World Bank data on plastic waste-with a systematic literature review in Scopus on ESA and business performance. The results show that CA not only improves corporate image and facilitates access to tax incentives but also stimulates innovation and strengthens business competitiveness. It also highlights the evolution of the accountant as a key agent in sustainable decision making. Overall, the findings position CA and CSA as fundamental pillars for an effective transition to a circular and environmentally responsible economy.