Resumen

MAURA SANTIAGO, Ana Victoria; FEBLES GONZALEZ, José Manuel  y  CANIZARES ROIG, Marlene Leonor. Evaluation of environmental and accounting management in red ferralitic soils in Mayabeque province. Cofin [online]. 2023, vol.17, n.2  Epub 01-Jul-2023. ISSN 2073-6061.

The present research is derived from a recent study carried out on the environmental and accounting management of red ferralitic soils as a natural resource. A search for guiding documents and current environmental and accounting provisions related to the conservation and protection of soils in Cuba is carried out. Likewise, it is highlighted the need of having a procedure to calculate the agro-environmental costs derived from implementing measures and actions to mitigate the degradation of the red ferralitic soils in the southern karstic plain Havana-Matanzas. This would contribute to the development of environmental management accounting linked to soil resources, a topic that is still incipient in this sector as a fundamental pillar for economic and social development.

Palabras clave : soil resource; degradation; environmental management; conservation.

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