Abstract

FUENTES DIAZ, Damarys et al. Procedure to integrate environmental accounting to the local and territorial information system. Universidad y Sociedad [online]. 2022, vol.14, n.3, pp. 674-681.  Epub June 30, 2022. ISSN 2218-3620.

The concern for the environment and its conservation has passed to be contemplated by numerous sciences. It is for it that the paper of the Accounting has been reinforced as source of information and control of the economic activity, as well as in the search of answers to the multiple problems that the environmental debate outlines. The current research proposes a procedure for the diagnosis of the environmental behavior of the economic organization through indicators that are integrated into the local and territorial information system, composed of stages and steps.

Keywords : Environmental accounting; decision making; board of directors; local and territorial information; environmental assessment indicators.

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