The development of companies that leverage the economic growth of a nation, worldwide, is a very important topic to discuss, where its measurement parameters may not favor the topic of environmental conservation. Since these parameters are framed in technological advances, influential political and social systems, implementation of new economic models and mechanisms to face possible financial inflation. All this to strengthen an organizational structure that guarantees the permanence of a sovereign state. Of course, this requirement must be accompanied by a science called environmental accounting, which offers scientific methods and mechanisms that will allow the balance with the environment, offering positive results for sustainable development.
Environmental accounting acts as an instrument that allows its records to be involved with the impact of the environment, evaluating the environmental-business management processes in relation to the costs or qualitative and quantitative characteristics. The purpose is to provide information on environmental contingency, product of the business activities developed.
Under this thematic, the professional in matter (public accountant), must assume a determined professional attitude, through his ethical principles, environmental values, that lead to the surveillance of the environment and guarantees the sustainable development.
It is no secret that worldwide industrial globalization and business development in the 21st century are elements that have favored the deterioration of natural resources, putting human existence in check. Faced with these facts, in recent times, man has begun to question business management, not only at the economic level, but also in social and environmental terms, and thus has led to an awareness of the idea of corporate social responsibility or corporate social responsibility.
In accordance with what has been described above, every company must be up to date in the development of its policies, procedures and ways of working in accordance with its vision and mission, but hand in hand with the attitudes and skills taught to its work team. However, organizations must use raw materials and production procedures that comply with environmental conservation standards, as well as provide support to the maintenance planned by the state, focused on keeping natural resources available and sustainable.
With respect to the above, large organizations in Latin America are working to solve this problem, including the United Nations Conference on Environment and Development, held in Rio de Janeiro in 1992.
This is how a new accounting vision emerges, where the environmental factor is an indispensable part of the organizational planning of companies within the perspective of sustainable development.
In synthesis, the Environmental Accounting science, gives us responsibilities that the organization must assume through its work team, led by the professional of the matter (public accountant), to establish the level of environmental impact that presents the application of policies and instruments with the purpose of measuring, regulating, controlling, the threats that are directed to the deterioration of the environment. Similarly, environmental accounting has an impact on the economic aspect of companies, reflecting in the past, present and future, the measurement of events or phenomena that affect the economy of an organization. This provides a history or record that serves as a support for making the right decisions, guiding the company towards a successful future.
Environmental accounting provide information on environmental contingency and product of the business activities developed.
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