El Contador Público cotno Gestor del Desarrollo Sustentable

Abstract

objectives and targets profit taking, causing the consumer is one of the excuses to manufacture products harmful to nature and society. Thus, to reach the fulfillment of the objectives and goals proposed are springing social inequalities, overexploitation of resources, unfair competition and the point that is being reflected in a loss of commitment and compliance of all professionals on environmental standards. This problem has come to question the organizational and professional management that are in businesses and universities, which must not only make decisions and measure economically, but also socially and environmentally, where it must act effectively and efficiently to improve management they are being given to natural and economic resources to improving the quality of life of society resources. According to the problems mentioned, they have implemented mechanisms which help to improve processes in organizations, which act effectively and efficiently on their economic, environmental and social aspects. These mechanisms used today are the closest to an active sustainable development in organizations, this is where the Global Reporting or better known as Global Reporting lnitiative (GRI) measure the economic, social and environmental behavior within organizations and universities, the which help to better decision-making, justas the Corporate Social Responsibility (CSR) is very important because this helps companies determine as being sustainable with the environment, with its staff and stakeholders. Thus, the Free University has decided to prepare a preliminary report of the Sustainability Report (GRI) in the year 2015, where based on the year 2014 for processing, it is analyzing economic, social and environmental aspects of the University. This is being coordinated by the research group teaching Territory, Environment and Education and the company Ecossistemas, with support from research assistants Public Accounting program, and students of Environmental Engineering program. In the process of developing the sustainability report has been identified as the profession of Public Accountant is so important in making decisions on environmental issues, they act as managers of environmental changes that take place in organizations and educational institutions, like help demonstrate whether the decisions were positive or negative in the quality of life of society and the environment. lt is from here that the CPA profession has had to be viewed in full in the organization, not only analyzing financia! statements, but to integrate an environmental and social management in them and in theirfinal reports, allowing for the Sustainable Development in the organization. This will act directly in their goals and objectives, which should focus on maintaining a balance between the human need to improve their physical and emotional state, generating profits and resources within companies and conservation of natural resources and ecosystems that sustain life for present and future generations. CPA's commitment to Sustainable Development should be part of their ideals of responsibility to society.