<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422021000400103</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2021.2488</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Certificaciones e iniciativas de sostenibilidad en el sector cafetero: un análisis desde la auditoría ambiental en el departamento de Caldas, Colombia]]></article-title>
<article-title xml:lang="en"><![CDATA[Certifications and sustainability initiatives in the coffee sector: An analysis from the environmental audit in the department of Caldas, Colombia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Andrade Arango]]></surname>
<given-names><![CDATA[Yamilhet]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castro Escobar]]></surname>
<given-names><![CDATA[Edisson]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramírez Ospina]]></surname>
<given-names><![CDATA[Duván Emilio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Manizales  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>66</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422021000400103&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422021000400103&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422021000400103&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este estudio realiza una discusión sobre el desempeño de las certificaciones e iniciativas de sostenibilidad en la producción de café en algunos municipios del departamento de Caldas, Colombia, desde el enfoque de auditoría ambiental a favor de la producción agrícola, mediante prácticas organizacionales que impactan las condiciones económicas, sociales y ambientales de las unidades productivas. Para esto se presenta un Índice Sintético de Sostenibilidad estimado para 49 fincas, un panorama de las certificaciones de calidad y los códigos de conducta que se han implementado en la región, revisando los criterios de calidad en la producción, la comercialización, el desempeño ambiental, la organización productiva y las condiciones sociales. Se concluye que la auditoría ambiental puede ser un camino para reducir desequilibrios en la explotación agrícola, en la que el paradigma económico se iguala a los desafíos sociales y al cuidado de los ecosistemas como una forma de asegurar la sustentabilidad de los recursos, reducir la pobreza, mejorar la competitividad y en general las condiciones de vida del sector rural.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This study discusses the performance of certifications and sustainability initiatives in coffee production in some municipalities of the department of Caldas, Colombia. It is carried out from the environmental audit approach for the benefit of agricultural production, through organizational practices that impact the economic, social and environmental conditions of the productive units. The article presents a Synthetic Sustainability Index estimated for 49 farms, an overview of the quality certifications, and codes of conduct that have been implemented in the region, based on the criteria of quality in production, marketing, environmental performance, productive organization and social conditions. The results show that environmental auditing can be a way to reduce imbalances in agricultural exploitation, in which the economic paradigm is equated with social challenges and care for ecosystems as a way to ensure the sustainability of resources, reduce poverty, and improve competitiveness and living conditions in the rural sector.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Auditoría]]></kwd>
<kwd lng="es"><![CDATA[Desarrollo sostenible]]></kwd>
<kwd lng="es"><![CDATA[Producción y organizaciones]]></kwd>
<kwd lng="es"><![CDATA[Cafés especiales]]></kwd>
<kwd lng="en"><![CDATA[Auditing]]></kwd>
<kwd lng="en"><![CDATA[Sustainable development]]></kwd>
<kwd lng="en"><![CDATA[Production and organizations]]></kwd>
<kwd lng="en"><![CDATA[Specialty coffees]]></kwd>
</kwd-group>
</article-meta>
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