The development of world economies has brought with it extraction exercises and productive processes with negative consequences for the environment, affecting the conservation of non-renewable resources and thus compromising the future of humanity, both for developed and developing countries. In this context, countries have adopted strategies to minimize the negative effects of the production process on the environment, but with very few results.
This derives from the responsibility of organizations for the maintenance of the environment. In this regard, as Green Book (2004) points out, "organizations, as well as people, acquire a responsibility towards society, they are manifested as fundamental economic agents, they have a significant weight in the set of ecological, economic, monetary, social and human difficulties".
However, these responsibilities of their actions include taking care of the environment, making their activities sustainable and sustainable, so that the productive processes are friendly to the environment without an aggressive deterioration, but rather of conservation and improvement of the environment.
It should be noted that it is everyone's duty and right to care for and protect the environment for present and future generations. Also highlighting the individual and collective right to enjoy clean, healthy and ecologically balanced environments for a healthy life.
Under these circumstances, environmental accounting is presented as those that can analyze, interpret, value, record and summarize in monetary terms the investments and expenses made in the maintenance and conservation of the environment where the companies operate, as well as a variety of costs, outside the environment that are made for the environmental improvement of the general public.
The conservation and maintenance of the environment has become a priority and obligation for all individuals and organizations, both natural and legal persons, in the end environmental damage affects everyone, in all countries..
These indications reflect the axiological aspect related to the importance of accounting for companies in relation to environmental conservation, however, in many companies managers did not know about these concepts, for that reason they did not make use of them.
Today they recognize the importance and the opportunity to collaborate with the care of the environment by adopting the necessary strategies to minimize the problem situation and, secondly, to take advantage of the possibility of recognizing some expenditures as expenses or environmental costs and income that were not previously contemplated and represented uncertainties for the companies because they did not know how to identify them for their respective accounting.
Reference:
Green Book of the European Union, (2004) Promoting a European Framework for Corporate Social Responsibility.
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