For many decades, the economic development of a state or nation; it is determined based on economic, financial, technological, political and social advances, which in turn have a negative impact on the environment, that is why companies seek to optimize their profitability, directing efforts towards business growth in the surrounding environment , from there, that tries to make a retribution of the natural resources that it takes to fulfill the goals and objectives set.
Under this perspective, the environmental accounting is inserted as an instrument whose records allow to be involved in the impact of the environment, through this scope the processes of environmental-business management are evaluated in relation to the costs or qualitative and quantitative characteristics, with the object to offer information on environmental contingency, product of the business activity developed. In this way, the public accountant must assume a professional stance determined through its ethical principles, environmental values, which lead to the monitoring of the environment.
The demand for global industrial globalization and the business development of the 21st century has led to the accelerated deterioration of the natural resources available to humanity for its existence. Given these facts, in recent times, the world has begun to question business management, not only at an economic level, but also in social and environmental terms, and this has led to an awareness of the idea of responsibility corporate or corporate social
According to what has been described, each company or organization must act in the development of policies, procedures and forms of work that result in responsible activities towards its members. Therefore, raw materials and production procedures adjusted to compliance with standards for the conservation of the environment and the maintenance of the natural resources available to humanity must be used.
Hence, many companies are in the dilemma of allocating or not resources to the prevention of pollution or pollution of the environment
With respect to the above, in Latin America large organizations are aiming to solve this problem, highlighting the United Nations Conference on Environment and Development, held in Rio de Janeiro in 1992, a new accounting vision where the environmental factor is an indispensable part for the organizational planning of companies within the perspective of sustainable development.
In this context, the Environmental Accounting, assumes the responsibility through the performance or role of the public accountant to establish the level of environmental impact presented by the application of policies and instruments in order to measure, regulate, control, threats that direct to the deterioration of the environment. Environmental accounting has an impact on the economic aspect of the companies, since having the measurement of events or phenomena that affect the economy of an organization can be controlled.
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