This issue begins with an editorial note on the article evaluation process carried out by Mundo Financiero Magazine. It presents issues of social relevance such as environmental racism in Latin America, and business growth for the economic sustainability of new ventures immersed in Colombian society. In addition, it addresses administrative and financial issues such as: SAP information system applied in the purchasing area of ​​the company Cementos Catatumbo C.A. of the Maracaibo Municipality; and indicators for the analysis of financial statements restated for inflationary effects. Next, he presents the report of an event that brought together different professional experts in the areas of financial administration and public finance, in order to share experiences and results of research carried out in various countries, from different Ibero-American perspectives, in the framework of the health emergency by COVID-19. Finally, it covers the protocol of a research project in the accounting area entitled: Accounting practices of the active element based on international financial reporting standards in companies in the commercial sector of the city of Sincelejo.