Lineamientos para la revelación contable de la sostenibilidad ambiental en la Pyme

Abstract

The article summarizes the research carried out on the guidelines of sustainable development, it is an issue that is currently of great relevance for society in general, considering the effects that it can have when not being implemented timely and effectively, it is increasingly evident that the search for sustainability and sustainable development requires the integration of economic, social, cultural, political and ecological factors, therefore the use of incorrect practices implies future and irreparable consequences on the environment, included within they the survival capacity of the human species, and it is that the economy grows every day without stopping, which inevitably leads to the progressive depletion of the planet's natural resources, environmental degradation and increased pollution, facts that give rise to reinforce the idea of lack of intergenerational solidarity and in turn lack of general culture to the. The generation of sustainable development must incorporate all the actors of society, without excluding the business sector, especially the SME sector which represents 90% of the country's businesses, generates 80% of jobs and means 35% of the GDP (Fuentes, 2018, párr 1). It can be shown that companies play an important role in the generation and implementation of actions that protect the environment and in turn can have a positive impact on the populations where it operates.