Assessment of environmental expenditures at the Guantánamo Fishing Company

Abstract

The objective of the investigation is to determine and evaluate how much the Guantánamo Fishing Company dedicates to the environment. In its development, a set of theoretical and empirical methods were used to validate the proposal made. The results show that the recognition and subsequent evaluation of environmental expenses contributes to strengthening the decision-making process. It is concluded that it is then essential to determine how much companies dedicate to the environment, taking into account that entities have an implicit contract with society and the environment, as a result of the resources they use and the waste they generate.