Integration of the environmental dimension to the system of financial information of companies located in fragile ecosystems.

Abstract

One concern of this century, what is the conservation of fragile ecosystems. In the course of fulfilling a social obligation to the environment, companies must meet the environmental impacts of production of goods and services. In this sense, accounting as a means of expression of economic activity, must recognize, present and evaluate relevant information on the environmental performance of the company to protect the environment in which it is located. In this paper methods that integrate the environmental dimension in support of the theory and business accounting practice, especially in organizations that impact negatively and make investments for the protection and conservation of the ecosystem balance is provided. In carrying out the same set of research methods of theoretical and empirical level that allowed validate the proposal made were used.