The environmental issue is a topic that is on everyone's lips lately, since accounting is a social science, it could not be foreign to it, and that is why in this work the importance of accounting within a process is addressed. construction of a new scheme that links in a systemic way current social problems and environmental deterioration. For more than three decades now, we have been working and conceptualizing a term that comprehensively frames this problem, including here the social, economic and environmental problems, such as Sustainable Development.
Introduction
In recent years there has been an awareness of the importance of nature for the development of humanity and of how acts called man's means of subsistence contribute to its deterioration, some studies have shown that since man inhabits the earth, Given the excessive and unconscious use of the environment, due to this, groups for the preservation of nature have emerged since the end of the 19th century. Such is the importance that today pressure is exerted on society from different angles (government, ecological groups.
Etc.) It should be noted that the group of society that makes the most use of nature are industries and companies that through the elaboration of products whose sole function is to satisfy the demands responding to the needs of society.
Since the degradation of the environment leads to a loss of quality of life of human beings, mechanisms have been sought to help its improvement and recovery, taking into account that this is an issue that affects a whole social reality, companies As natural resource exploiters they have had to rethink the way they produce, thus participating in the care and preservation of the environment, so for this they have to incur some costs which must be recognized by the accounting, in such a way that the latter is has seen the obligation to develop new structures that can account for the use, wear and loss of natural resources,Thus, the new term “Environmental Accounting” was born, which is considered as the use of accounting technique to account in monetary and quantifiable terms for the natural resources available in such a way that it is easier to estimate their wear within a certain period..
To raise awareness among the businessman of the ecological impact caused by the activities of his industry is a difficult task, so it is more feasible for awareness of this problem to arise in the State, since it is this that has the legitimate power to establish norms that benefit the care of the environment by companies and also by society.
Brundtland vision sustainable development
By becoming aware of the influence of man on nature and not so much of nature on man, some studies have distorted the image that is had that the first or ancient inhabitants of the earth, had a high degree of ecological consciousness, but only in some cultures you could see this, such as the oriental and some indigenous tribes that venerated nature.
And it is that only in the last decades has the true negative impact on nature generated by man been seen with the misuse of natural resources, especially the unbridled consumerism that the industrial era has brought, thus causing an increase in environmental deterioration, unleashing in this way natural catastrophes that today threaten the extinction of humanity; It is for this reason that ecological groups have emerged promoting the preservation of the environment and such has been its influence that today there is talk of raising awareness of humanity, thus promoting a "sustainable development".
The term “ Sustainable Development ” had its beginnings in the 1970s, thus replacing the term “ecodevelopment” (Ignacy Sachs, United Nations consultant for environment and development issues, 70s). A time when conflicts arose regarding the term "sustainable" due to the ambiguity of its meaning, which is why the economists of the time impoverished its importance, directing its meaning to "sustain current development, as they had been understanding it community of economists ”.
After many discussions in front of this and after the appearance of the Report on, Our common future (1987-1988) coordinated by Gro Harlem Brundtland (Brundland vision) within the framework of the United Nations, the objective of «development sustainable »understanding such as:“ development that meets the needs of the present without compromising the ability of future generations to meet theirs ”.
In 1992, 105 countries approved the Rio Declaration on Environment and Development, and pledged to integrate the principles of sustainable development into their activities:
1. The polluter pays. Internalization of costs
2. Think globally, act locally
3. Intra-inter generational solidarity
4. The environment is part of an interdependent systemic set. Integration
5. Uncertainty / Caution
6. Redefinition of the society-environment relationship
7. Balance in environmental and economic management
8. Eradication of poverty / fair trade
9. No transfer of impacts
10. Avoid natural disasters
In this way, an agenda to be developed in the 21st century was born (Program XXI) in which the objectives are established, but in a very defined way of why, how and with which they would achieve them.
Agenda XXI encompasses economic, social and environmental objectives within a framework of social responsibility that guarantees the prudent and efficient management of natural resources with a view to meeting the needs of present generations without compromising the well-being of future ones.
Thus appearing integrated concepts such as: Responsible use of non-renewable resources; Use of renewable resources below the renewal rate; Biodiversity as an intrinsic value; Loading capacity; Integration of economic, environmental and social management; Quality of life / survival; Dematerialization of the economy; Territory planning; Environmental consumption; Citizen participation; Tangibles - intangibles.
Now, within the framework of sustainable development, two ways of thinking converge, one of economic profitability and the other that promotes a social transformation of the world. In the first way of thinking, the world is not conceived with another economic system different from the current one, since for traditional economists the term development is linked to growth.
In other words, economic development. On the other hand, the second approach is more social and inclusive where three dimensions are incorporated:
- Social progress: recognizing everyone's needs Environmental protection: using resources rationally Maintaining high and stable levels of economic growth.
Governments as frameworks for achieving sustainable development
Governments play an important role in creating and disseminating social strategies and policies for the construction of a society that is aware and informed of new development trends. Thus inviting stakeholders to propose rational theories and practices with which to build new paradigms on which economic systems can be structured to solve current problems, involving the environmental issue.
Now taking into account the power that society has granted to governments, they as authority have the ability to establish fiscal rules, thus promoting the best use of natural resources, especially creating incentives for companies that contribute to the care and preservation of nature and in the same way putting pressure on those who have not yet become aware of the situation, imposing fines and penalties for their misuse.
Environmental accounting
Based on the fact that accounting is the art of capturing, registering, classifying, summarizing, reporting and reporting in a significant and quantitative way, the operations, actions and events that occurred during a certain period of time and also that accounting is a function of society and responds to the needs of this, is how the emergence of a new model for information systems is pertinent, since these should allow to adequately reflect the information situation or context for analysis and evaluation from the new perspective conceived, based on the now different information requirements relevant to the user.
A good demonstration of this new perspective is given in the frank decline of the thought that society has regarding that profit generates employment, income, prosperity and well-being, since profit, as ecology is proving it, does not necessarily generate quality of lifetime.
The relationship between ecology and accounting has been shaped by virtue of the environmental problems presented by companies. This is how society witnesses the strong influence that ecology is having on the business economy.
A much broader view of this relationship is that accounting became essential when trying to face the environmental problem, since it is said that: in order to face environmental conservation problems, companies have many procedures and techniques of administration, several of which are directly related to accounting functions. In this sense, the incorporation of accounting into environmental matters fulfills a need related to the way of quantifying, registering and reporting the damages caused to the environment and the preventive or corrective actions necessary to avoid them (environmental protection measures).
The search for solutions to the environmental problem requires companies to have a perfect knowledge of the problem, knowing it implies explaining today's impact on the future, and explaining is a concept that considers knowing, identifying, naming, disclosing, reporting and communicating. It is here that ecology begins to be related to accounting, since the science of the accounting process, as already mentioned, captures, registers, reports and reports.
How does traditional financial accounting differ from environmental accounting?
Traditional financial accounting measures financial results from the human consumption of capital resources. The environmental accounting oriented to the measures of protection to the environment, tries to measure all the natural capital resources committed in the productive process.
The types of Environmental Accounting should be considered, as stated by the United States in a document from the "Enviromental Protection Agency".
- National Accounting: It is a macroeconomic measure. The term Environmental Accounting is referred to the National Economy. For example: The term Environmental Accounting can be used in physical or monetary units according to the consumption of Natural Resources of the nation, whether renewable or non-renewable. In this context, Environmental Accounting has been called «Natural Resources Accounting». Financial Accounting: Related to the preparation of financial statements that are based on the Financial Accounting Standards Board (FASB) and the Generally Accepted Accounting Principles (GAAP). Environmental Accounting in this context refers to the estimation and information of environmental responsibilities and costs from a financial point of view. Administrative Accounting: It is the process of identification, collection and analysis of information, mainly for internal purposes. It is aimed at cost management, especially to take into account in administrative decisions in the field of production and others.
Thus, it can be determined that there are three possible contexts where the term Environmental Accounting is applied, one applied to National Accounting, covering macroeconomic aspects and the other two related more to the microeconomic reality, with the business unit.
Environmental Accounting has as its main objectives. Recognition and disclosure of negative environmental effects in conventional accounting practice; separate identification of environmentally related costs and revenues within conventional accounting systems; taking actions to create initiatives in order to consider existing environmental effects in conventional accounting practice; developing new ways to measure, report and value; to fulfill internal and external purposes; the development of new financial and non-financial accounting systems, information and control systems to take advantage of the environmental benefits of administrative decisions.And for the fulfillment of these objectives, the commitment of each and every one of the interest groups that are in charge of exerting pressure in the great spheres of power, who ultimately are in charge of making the application of the new accounting system mandatory, is necessary..
conclusion
Taking into account that the use of natural resources is essential for the subsistence of the human being and that these are scarce and limited, we cannot leave their care and preservation adrift. Reflection of this are the ecological movements and rethinking of how to solve our primary needs without compromising the natural balance, in such a way that the well-being of now does not affect that of future generations, that is why the importance of sustainable development is established. To achieve this, different groups in society (governments, companies and consumers) intervene.
Entering to make the businessman aware of the ecological impact caused by the activities of his industry is a difficult task, so it is more feasible that awareness of this problem is born in the state since it is he who has the power to establish rules that benefit the Taking care of the environment by companies and also by society for this purpose, it would be essential to have accounting as a basic instrument to start a process of oversight and control.
Bibliography
Gómez Villegas, Mauricio. Advances in corporate environmental accounting: evaluation and critical positions. In: International Review Legis de Contabilidad y Auditoría Nº 18 pp 87-118
Azqueta Oyarzun, Diego. Introduction to environmental economics, Spain: Editorial MacGraw Hill, 2002
Tua Pereda, Jorge. International accounting and auditing standards on the impact of the environment on financial information. In: Magazine Legis del Contador No. 7 pp 117-165
