La contabilidad ambiental en la Agenda 2030 para el desarrollo sostenible: México

Abstract

Today, international attention is focused on sustainability and respect for the environment; there is an irretrievable wear and tear on nature, reflecting the excessive and inappropriate use of natural resources. Mexico committed itself in 2015 to the UN to take action to meet the 2030 Agenda for Sustainable Development goals. It seeks to determine the importance of environmental accounting in Mexico for the fulfillment of some of these objectives and what its current situation is. A bibliographic search was done on information from recognized data sources; rigorously, selecting the most relevant research in the accounting field, as well as a revision of the Financial Reporting Standards and ISOS that regulate the ecological issue. Concluding that environmental accounting plays an important role in two of the objectives of the 2030 agenda; ecological accounts and sustainable work is a little-seen issue in Mexico that is evolving, so it is important to encourage a citizen's awareness of the measures necessary to prevent and compensate for the damage, it is not an obligation that only falls on the government is a matter for all Mexicans.