La contabilidad y auditoría ambientales y el impacto en el desarrollo sostenible de la cooperativa de transporte pesado los Andes.

Abstract

Actually, in today´s world, the growing demand for products and services with a high degree of social and environmental responsibility, that produces a suppliers organizational change, in spite of this, the accounting, administrative and social sciences, are nourished by researches, in response of changing patterns of society. For this reason, a couple of decades ago, professionals have begun to develop the so-called Environmental Accounting, science that goes beyond financial reporting, now has a broader sense, measuring the activity of the company and its impact on both, society as in the environment. In answer to this demand, the present investigation arises; how to create a company with a quality service and that does not pollute the environment with its practices? With a proper management model which includes the implementation of Accounting and Auditing practices, related with sustainability. To achieve this, based on the principles of sustainability and the implementation of organizational doctrine, new company policies, chart of accounts and indicators for subsequent evaluations, it s convenient to explain that every component must be part of the new perspective of “Cooperativa de Transporte Pesado Los Andes”