Contabilidad ambiental: asuntos ambientales y su impacto en los estados financieros y no financieros de la Empresa

Abstract

The man from the beginning with its activities carried out has modified the land that has been the refuge of all living being. The concern of the Government, private companies (industries) and public organizations today general evidence of prevent and remedy the damage caused to the environment. This concern has resulted in the adoption of measures that will reduce the impact of the actions of man on the environment, thus emerging changes in business practices that should be considered in the area of the traditional accounting system. Environmental management such as that responsible for studying the proper management of the environment will allow to carrying out a series of actions all efforts towards sustainable development. Environmental actions taken must be quantified in terms of monetary and reflected in the various reports that are part of the process of environmental accounting assumed as the new focus of analysis. This research addresses environmental issues from the theory that sometimes allows the practical accounting application. A review of the contributions of some scholars in the interest of informs readers specific concepts currently used in environmental matters were made. This process of analysis, synthesis of information obtained leads to a series of findings that demonstrate the importance of understanding this new discipline. As in the Ecuador not are they arranged in order to standardize criteria and standards that specifically address environmental issues will be addressed international accounting regulations having any relation to the environmental issue.