Browsing by Author "Guerrero Bohorquez Leidy Lorena"

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    Un análisis de los impactos y desafíos contables, financieros y tributarios en la gestión del proceso de Transición Energética Justa en la planta de energía Termoguajira-Gecelca en Colombia
    Guerrero Bohorquez Leidy Lorena; Daniel Santiago Malaver Rivera
    This research analyzes the tax, financial, and cost implications of the Termoguajira plant's strategic shift to renewable energy in Colombia during the 2022-2023 period. Through a mixed-approach case study, content analysis was applied to financial statements, integrated reports, interviews, and relevant documents. The study is structured in three chapters. The first establishes the theoretical framework of the just energy transition and its relationship with sustainability, highlighting the crucial role of accounting in risk assessment and the financial viability of the renewable energy project. The second chapter analyzes Gecelca's participation in the Colombian energy system and assesses the initial impacts of Termoguajira's transition through the analysis of financial and non-financial information. The third chapter delves into the accounting and financial challenges of investing in new renewable technologies, considering both the corporate and government perspectives. Finally, it was concluded that the energy transition requires an evolution in administrative and accounting processes, considering not only economic aspects but also environmental and social impacts, to ensure a fair and sustainable energy transition.