Resumen

SINFOROSO MARTINEZ, Saulo; RICARDEZ JIMENEZ, Jerónimo Domingo  y  PELEGRIN MESA, Arístides. Cost Approach of Environmental Externalities for Decision-Making in Environmental Matters; a Coffee Company Case. Rev retos [online]. 2019, vol.13, n.1, pp. 170-187. ISSN 2306-9155.

The aim of this paper was to determine the importance of integrating environmental externalities to production costs of a coffee producing company, for decision-making in environmental matters, in the state of Veracruz, Mexico. This paper describes the neoclassical theory, the paradigm of true benefit, the utility theory for decision-making, the theory of legitimacy, stakeholders, and the theory of accountability. A methodological procedure for accounting recognition of environmental externalities in production costs was implemented. The results showed that the value of the environmental externalities allowed the coffee producing company to make decisions to schedule activities in favor of the environment. It was concluded that organizations should weigh the environmental impacts of production, and add them to their costs, in order to acquire resources to create action plans to protect natural resources.

Palabras clave : environmental accounting; sustainability; environmental impact.

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