Sample Essay

Compared to the previous years, the size of the companies in the stock exchange appeared to have improved. The number of companies listed on the Bogota Stock Exchange has increased and revenue figures seem to be improving as well as evidenced by the number of “large” companies (Boliviarez 2008). This is in tune with the improvement inColombia’s economy that is experiencing rapid growth recently and has recovered from the effects of depression and IMF disciplinary measures.

The annual report shows that the level of environmental accounting is significant as the company is involved in oil and gas exploration. It is not as high as it should be but considering Colombia is a third World Company, the mere mention of environmental responsibility and commitment to a safer one points to some measure of responsibility being accepted. Human resource and social accounting is not strong however (Business New America 2008). The company makes very small mentions of the size of the workforce and a little level of advertisement regarding human resource program that have been initiated but a detailed one is not provided, although the company does claim to adhere to the standards of corporate social responsibility.

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