Integration of the environmental variable in the accounting information system of the construction sector.

Abstract

At international level, the construction sector is considered one of the main sources of environmental pollution due to the direct or indirect negative impacts it produces. Due to it, this sector has faced the need to incorporate the environmental dimension as a strategic variable in its management processes. This entails transformations of information, registration and evaluation to enable the communication of the actions carried out for the conservation of the environment and its respective economic effect. This situation implies important challenges for the accounting science as a means of information and control of corporate image. The current article aims at designing a procedure for the recognition and evaluation of the environmental variable in the accounting information system of the construction sector, which contributes to strengthen the relevant information, tempered to the updating of the Cuban economic and social model.