Challenge of public accounting for the conservation of the environment

Abstract

Accounting encompasses different terms and uses where the accounting professional must be willing to practice in fields so complex that allow him to face new challenges to achieve results in accordance with his function. Reviewing some documents, we evidence analysis of different authors that show the results of their environmental articles, explaining, as well as environmental accounting currently have an important role in the accounting profession. The accountant's mission is to generate changes in companies, starting from there they will be more sustainable and will allow the environment and its different components to benefit more. In most of the countries of the world, organizations dedicated to the control and creation of laws, focus on caring for the environment, creating awareness, seeking benefits and ensuring compliance in companies to give order to each approach I know that can establish, derived from the needs of society and organizations. Currently, companies have made the decision to make GRI reports to demonstrate the evolution of sustainable management voluntarily, this is aimed at demonstrating their excellent level and competitiveness with their economic results.