Instrumentos económicos y financieros para la gestión ambiental

The development and implementation of environmental policies, as well as the powers that correspond to environmental authorities by legal mandate, requires the allocation of sufficient funds to efficiently manage the use, exploitation, conservation and protection of resources. natural of the country. Likewise, the advancement of the economy and the productive sectors depends not only on the maximum use of natural resources but also on the guarantee of their restitution and replacement, and on respect for the resilience capacity of the elements of nature. . Likewise, the generation of value by the company is reflected not only in the financial balance sheets but also in its ability to do so through environmentally sustainable practices."

At a time like the current one, in which economic pressures are generated by various factors and when the international community has recognized the green economy as an instrument to achieve sustainable development (UN, 2012), it is necessary to analyze how to improve human well-being, promote social equality and reduce environmental risks through the efficient use of resources.

Due to the importance of the topic, the Environmental Law Research Group of the Externado de Colombia University decided to develop the Project "Economic and financial instruments for environmental management", in order to study the best way to raise the allocation and the efficient use of natural resources, seeking to ensure that the market promotes changes in the behavior of agents, either through advantages, aid or incentives, to encourage favorable behaviors or through obstacles or burdens that discourage environmentally friendly behaviors. undesirable. On the other hand, the way in which financial instruments allow resources to be raised to finance operational and investment activities typical of environmental management is analyzed, including those classified as fiscal or tax.

The study was structured in three parts: the first analyzes economic and financial instruments in foreign law; The second examines some of the income of the Regional Autonomous Corporations -CAR- identified in Law 99 of 1993, and the third is intended for the study of other useful instruments for the development of a green economy.