La realidad del desarrollo y la contabilidad ambiental

Abstract

Since the Earth Summit in Rio de Janeiro - Brazil, 1992, “development” has been defined as meeting the human needs of the present without compromising the resources and opportunities to sustain future generations, which demands an answer to problems regarding nature, the environment, and society. Although, the new paradigm of “sustainable development” involves the eradication of poverty and the reduction of environmental harm, it is difficult to say that these are the true goals of this concept, especially when it measured predominately by economic and financial information, while ignoring social and environmental variables, as the dynamics and necessary balances. In addition, it is important to understand that the development requires conditions and processes that ensure a quality life, dignity, and social welfare, which is not clear within the sustainability concept. This situation requires theorizing the development and constructing tools for disclosure, measure, and evaluation. That is why this research is focused on what really drives the development of a nation and its context, seeking the creation of an integral conceptual framework, which incorporates variables and conditions with a social sense to solve the problem of maintaining quality life on the planet.