<div class="text-justify"><strong>Written by:</strong>Diomer Antonio Galán Rincón.</div>
<div class="text-justify"><strong>Bachelor's Degree.</strong>Public Accounting / <strong>MSc.</strong>Science of Higher Education.</div>
<p></p>
<div class="text-justify"> The development of world economies has brought with it extraction exercises and productive processes with negative consequences for the environment, affecting the conservation of non-renewable resources and thus compromising the future of humanity, both for developed and developing countries. In this context, countries have adopted strategies to minimize the negative effects of the production process on the environment, but with very few results.</div>
<p></p>
<center><img src="https://i.postimg.cc/htX713FW/Presentaci-n1.jpg"/></center>
<center> Author: <a href="/@dgalan">@dgalan</a>,through Power Point 2010 tool, and using public domain image Author : Stevepb,2014. </a></center>
<p></p>
<div class="text-justify"> This derives from the responsibility of organizations for the maintenance of the environment. In this regard, as Green Book (2004) points out, "organizations, just like individuals, acquire a responsibility towards society, they manifest themselves as fundamental economic agents, they have a significant weight in the set of ecological, economic, monetary, social and human difficulties".</div>
<p></p>
<div class="text-justify"> However, these responsibilities of their actions include taking care of the environment, making their activities sustainable and sustainable, so that the productive processes are friendly to the environment without an aggressive deterioration, but rather of conservation and improvement of the environment.</div>
<p></p>
<center><img src="https://cdn.pixabay.com/photo/2018/05/09/19/31/bavarian-forest-3385966_960_720.jpg"/></center>
<p></p>
<center>Image taken from:<a href="https://pixabay.com/es/photos/bosque-b%C3%A1varo-bosque-%C3%A1rboles-3385966/"rel="noopener" title="This link will take you away from steemit.com">Pixabay</a></center>
<p></p>
<div class="text-justify"> It should be noted that it is everyone's duty and right to care for and protect the environment for present and future generations. Also emphasizing the individual and collective right to enjoy clean, healthy and ecologically balanced environments for a healthy life.</div>
<p></p>
<div class="text-justify"> Under these circumstances, environmental accounting is presented as those that can analyze, interpret, value, record and summarize in monetary terms the investments and expenses made in the maintenance and conservation of the environment where the companies operate, as well as a variety of costs, outside the environment that are made for the environmental improvement of the general public.</div>
<p></p>
<div class="text-justify"> The conservation and maintenance of the environment has become a priority and obligation for all individuals and organizations, both natural and legal persons, in the end environmental damage affects everyone, in all countries.</div>
<p></p>
<div class="text-justify"> These indications reflect the axiological aspect related to the importance of accounting for companies in relation to environmental conservation, however, in many companies managers did not know about these concepts, for this reason they did not make use of them, today they recognize the importance and the opportunity in the first place to collaborate with the care of the environment by adopting necessary strategies to minimize the problem situation and secondly, to take advantage of the possibility of recognizing some expenditures as expenses or environmental costs and income that were not previously contemplated and represented uncertainties for the companies because they did not know how to identify them for their respective accounting.</div>
<p></p>
<div class="text-justify">I hope you like my article and I would appreciate all your comments.</div>
<p></p>
<center><h3> bibliography consulted:</h3></center>
<p></p>
<div class="text-justify">1.- Constitution of the Bolivarian Republic of Venezuela (1999): Official Gazette of Thursday, December 30, 1999, No. 36.860.
<p></p>
<div class="text-justify">2.- European Union Green Paper, (2004) Promoting a European Framework for Corporate Social Responsibility, (June 29, 2004)..
<p></p>
<center><img src="https://i.imgur.com/PWRlilq.png"/></center>
<p></p>