Environmental accounting: accounting and tax treatment

Abstract

The global pursuit of sustainable development based on the environmental responsibility of the production entities and the community in which it operates has promoted a new approach within the professional accounting practice. The organization of an environmental audit contributes to achieving this responsibility and to meeting the new objectives that are incorporated into the life of organizations, which must, increasingly, ensure the continuous development of environmental preservation and the control and reduction of social and ecological damage.

Within this framework, the following project aims to carry out a bibliographic analysis of the accounting standards and environmental regulations established in the country that have an influence on professional practice. The objective will be to evaluate the impact that the incorporation of environmental provisions may have on the development of professional practice and the preparation of information for decision-making.