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ESTIMATION OF FAIR VALUE - Textual (Details)
$ in Millions
12 Months Ended
Dec. 31, 2023
COP ($)
Dec. 31, 2022
COP ($)
Dec. 31, 2023
Dec. 31, 2023
$ / T
Dec. 31, 2023
$ / T
Disclosure of fair value measurement of assets [line items]          
Price of natural rubber       0.44 1,690
Price of African palm per ton       0.31 1,165.9
Investments in equity instruments designated at fair value through other comprehensive income [member]          
Disclosure of fair value measurement of assets [line items]          
Sensitivity analysis of investments $ 81,925 $ 55,027      
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]          
Disclosure of fair value measurement of assets [line items]          
Sensitivity analysis of investments 2,567,099 $ 1,602,297      
Weighted average cost of capital, measurement input [member]          
Disclosure of fair value measurement of assets [line items]          
Significant unobservable input, assets   0.0890 0.0866    
Service concession arrangements [member]          
Disclosure of fair value measurement of assets [line items]          
Financial assets at fair value through profit or loss $ 3,830,916 $ 3,507,231      
Bottom of range [member] | Service concession arrangements [member] | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]          
Disclosure of fair value measurement of assets [line items]          
Growth rate used to extrapolate cash flow projections   1.00% 1.00%    
Top of range [member] | Service concession arrangements [member] | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]          
Disclosure of fair value measurement of assets [line items]          
Growth rate used to extrapolate cash flow projections   3.00% 3.00%