Nowadays organizations take full advantage of the environment in which they are located according to their object, for the satisfaction of the needs of a society and themselves, exploiting all kinds of resources and making an irrational use on the environment, bringing as a consequence an environmental crisis generated by industrial development, the underestimation of natural resources and the environment in front of consumerism, in addition to the lack of control and vigilance on the use of the environment.
Green accounting takes a great relevance to establish the level of impact that the study of policies and the elements for its management and control on the environment, therefore it is necessary to establish the parameters that can provide relevant, viable, and relevant information for its conformation within the global social scope seeking the maximum protection of the environment.
It should be noted that it is of utmost importance the implication of corporate environmental strategies in the so-called green projects, those that involve the company in acts that respect or favor the use of the natural resources of a country.
These implications as a business strategy is necessary, because the industries are the major elements that damage the environment in which we live, so it is essential to have this type of results. We can also say that these same companies provide jobs and therefore income to their employees and have an impact on their social security, as well as pay taxes for the operation of the government management of the countries.
There are also a large number of companies that do not know the importance of green accounting, ecological accounting, or environmental accounting as it is also known, which is the ability to calculate economic-environmental events that may affect companies, as well as the ability to devise strategies for prevention and to quantify, record and report the damage caused to the environment, taking into account the preventive or corrective actions necessary to avoid them.
That is why the public accountant must have presence and participation in the process of measuring the environmental impact exerted by companies on the social and natural environment, as well as to raise awareness of the problems generated by the misuse of resources within an economic organization, the primary role that accounting should have in the use of these resources and how to value them.
We can affirm that the public accountant must master some of the theoretical environmental references that allow him/her to understand the complexity of the environmental problem without losing sight of the relationship between man and nature.
Companies are obliged to reduce their environmental impact in their activities, they must have access to new technologies and implement non-polluting processes, for this they must make a significant investment in new non-polluting technologies, patents, equipment, supplies, personnel training and training of the same.
Since the creation of the world, human beings and organizations have used the soil without measuring the consequences caused, such as those that affect us today. The serious damage to the ozone layer is visible, which leads us to become aware in order to take the appropriate measures and help to leave our future generation a planet in better conditions.
I hope you find the topic discussed in this article interesting, and I would be grateful if you could leave any questions or concerns in the comments.
Reference consulted and recommended