Resumen

CANIZARES ROIG, Marlene  y  MARTIN GARCIA, Marili. Procedure for measuring the costs of environmental activities in sustainable management of water resources. Cofin [online]. 2016, vol.10, n.2, pp. 160-183. ISSN 2073-6061.

The objective of the research is to show the design of a method for calculating the costs of environmental activities in drinking water resources, as a novel theoretical conception to current accounting procedures. Among the main conclusions it suggests that environmental issues and sustainability of natural resources must be addressed with systemic and interdisciplinary knowledge to integrate and display the information needed for the care and conservation of the environment.

Palabras clave : environmental accounting; environmental costs; sustainability.

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