Accounting / The importance of evaluating ENVIRONMENTAL ACCOUNTING through FINANCIAL STATEMENTS.

The industrial and technological evolution that the planet has undergone in this new century has managed to promote and visualize the environmental problems to which the world is exposed, due to the fact that the exponential growth of financial investments has caused a greater use of natural resources and has had a very negative impact on environmental sustainability.

In this sense, environmental accounting is considered as a discipline or as others also call it, a science that allows companies in the accounting field to be able to approach a very exhaustive examination about the environmental impact that companies can cause and the risks that it generates to the environment.

According to these points, environmental accounting, through the analysis and interpretation of financial statements, can, after the valuation of its records and economic facts, identify the environmental impact or costs generated by the variety of investments, as well as the business production, in such a way that it compiles and compares the operational data, to make adjustments in terms of environmental accounting.

For these reasons, environmental accounting allows the optimization of resources through the measurement of financial statements, since it considers the fundamental and essential aspects and references to be used in favor of safeguarding the environment..