Abstract

SALAS FUENTE, Happy. Integration of the environmental dimension to the system of financial information of companies located in fragile ecosystems. Universidad y Sociedad [online]. 2015, vol.7, n.1, pp. 102-109. ISSN 2218-3620.

One concern of this century, what is the conservation of fragile ecosystems in the context of fulfilling social obligations 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 a method that integrates the environmental dimension in support of the theory and practice from the financial information system, especially in organizations that impact negatively and develop actions aimed at is provided for the protection and preservation of the balance of fragile ecosystems. In carrying out the same set of research methods of theoretical and empirical level that allowed validate the proposal made were used.

Keywords : Ecosystem; environmental management; environmental accounting; financial training system.

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