Conference Agenda

Introduction. Honduras’ vulnerability to hydrometeorological phenomena such as tropical storms and hurricanes has exposed the emergency of communities like Villanueva. The lack of resilient architecture standards and limited accessibility to financial resources have elevated needs, affecting housing and the livelihoods of thousands of families. Methods. To obtain relevant data, there were interviews with experts in urban planning, social projects, and financing, questionnaires were applied in a survey format with the population of Villanueva, and a relevant documentary analysis was made. The purpose is to assess the vulnerability of social housing in Villanueva and the population’s perception of it with both quantitative and qualitative information. Results. The findings reveal how 298 families were affected by the deficit in the resistance and resilience of social housing in Villanueva, Cortés, especially after the disasters of Eta and Iota in 2020. It is emphasized that the challenges with financing social projects and the lack of policies or programs for territorial or urban planning increase the vulnerability to future natural disasters. Conclusion. It is urgent to implement comprehensive social and sustainable design to improve risk management in the face of climate phenomena, promoting decent, adequate, and safer housing in Villanueva, Cortés.

This study analyzes the social and environmental impacts of the non-metallic mining activity of the Calcarios Comacsa company in the Peasant Community of Quilcas, in the Junín region of Peru. An interdisciplinary approach was used, combining social and environmental perspectives to evaluate the effects of mining in a rural context. The research was based on the use of multiple regression models and correlation analysis to determine interdependencies between key variables. The methodology adopted a quantitative, cross-sectional and non-experimental design, using a sample of 70 observations obtained from surveys applied to the population of the affected community. The results indicate that quality of life was the best valued variable with an average of 2.786, while environmental quality presented the lowest perception (1.886). The correlation analysis revealed strong associations between social cohesion and quality of life (0.854), as well as between the fulfillment of social commitments and quality of life (0.845). The regression model showed that social cohesion has a positive and significant effect on environmental quality (0.376, p < 0.001) and the loss of natural resources (0.265, p < 0.05), while compliance with social commitments significantly impacts corporate environmental management (0.468, p < 0.001). Heteroskedasticity was identified in some models, which was corrected using variance-weighted estimates, improving the precision of the estimators. In conclusion, the findings highlight the importance of strengthening social cohesion and corporate responsibility to improve the perception of mining impact and promote more sustainable development in affected communities.

This article explores the potential of environmental accounting (EA) as a strategic tool to promote sustainable development in the Colombian plastics sector, focusing on business benefits, the role of the accountant and the implementation of the Environmental Satellite Account (ESA). Methodologically, it combines quantitative analysis (OECD, DANE and World Bank data on plastic waste) and qualitative literature review (Scopus, on CA and business development). The research reveals that CA confers significant competitive advantages to companies, such as improved corporate image, access to tax incentives and promotion of innovation. The study highlights the evolution of the accountant towards sustainability and the importance of SWC in measuring and managing environmental impact. In conclusion, CA is fundamental to the sustainable development of the plastics sector, generating business benefits and contributing to environmental protection. The meter plays a crucial role, and the CSA is a valuable tool for the government

This paper arises from an investigation focused on the problems identified in the projects of three non-profit organizations in Cartagena de Indias, Colombia. The results of these projects have been affected by a low level of satisfaction, due to the lack of identification and management of common risks. This study investigates project risk management in three non-profit organizations in Cartagena de Indias, Colombia. For three months, three project managers were surveyed and 30 projects (10 in each organization) were analyzed, identifying common risks and successful practices. Based on the results, a framework of best practices is proposed to improve common risk management, with the objective of increasing the effectiveness of the projects and benefiting the communities served.

The exploitation of marine resources for the ornamental fish trade in Costa Rica has raised concerns related to overfishing, the invasion of exotic species, and habitat degradation. This study aims to characterize and analyze native ornamental fish species, highlighting their ecological and economic importance while evaluating the sustainability of their extraction and commercialization. Through a quantitative approach and data analysis from 2019 to 2021, the study identifies the traded species, revealing that many are classified as Least Concern (LC) by the IUCN, although one species, Batrachoides boulengeri, is listed as Vulnerable (VU). The research uncovers a lack of a robust monitoring system that limits the understanding of species diversity and their commercial dynamics. Inadequate regulation may lead to habitat degradation and decreased marine biodiversity. It is concluded that implementing fisheries management policies that incorporate sustainable extraction practices and a regulatory framework involving fishing licenses and quotas is essential. Furthermore, there is a need to promote continuous research and monitoring of ornamental fish populations to ensure that commercial practices do not jeopardize biodiversity. This approach will not only benefit the target species but also contribute to the overall health of marine ecosystems in Costa Rica.

The housing crisis in Ecuador has caused users to currently look for options that are more convenient for their economy and that generate climatic and ergonomic comfort, which in the last year 2025 has become an impossible task to achieve for people with minimal resources. In response to this challenge, this scientific document proposes the implementation of mycelium as a biomaterial for the design and development of social housing. This innovative approach seeks to address the problem of housing deficit and access to housing using sustainable and low-cost materials, which not only contribute to the improvement of living conditions but also promote environmentally friendly construction practices. The objective of this article is to analyze the productive conditions of the mycelium through its development phases for its use as a biomaterial in social housing in Ecuador, thus promoting the circular economy. In conclusion, the properties of mycelium are analyzed, characterized by being an adaptive, resistant material capable of being used in serious productions with a low environmental impact and an ability to rejoin the biological cycle after use.