Society, as a product of the constant relationship between man and nature, has created a series of laws and regulations in accounting matters where the valued benefit is introduced, that is to say, the trade carried out and this in turn brings with it the power of man over the systems he has invented as a symbolism of survival among his own species.
From this argumentative vision, we can describe that the exercise of environmental accounting has considered in many fields the environment as the responsibility of man and his intention of industrial growth, in such a way that it is important that they can coexist without any harm and in no present detriment.
In function of this, it is pertinent that the companies manage to establish the accounting mechanisms in environmental matters that allow them to be able to measure all their operations in the financial statements, in order to be able to evaluate their investments and that these are also directed to the maintenance and even to the recovery of the environment.
In this sense, in many Latin American countries, environmental accounts have had a partial and uneven development, since environmental accounting is a subject that needs to be revitalized in order to achieve plans to implement in the coming years, which will also allow them to identify the environmental costs originated by investments..
For its part, it is essential that accounting can develop an environmental awareness, and that this is focused on the application of regulations and principles for the protection of the environment, through the measurement of financial statements, since these are the ones that provide data that allow making decisions from accounting for environmental sustainability.
