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Invironmental liabilities into

accounting equations


Natural systems and anthropic activities
• Brundtland Commission.
• Formerly known as the World Commission on Environment and
Development (WCED)
• Its mission is to unite countries to pursue sustainable development
• Sustainability can be broadly
defined as the ability of something
to maintain itself.
• Biological system such as wetlands
and forest are good examples of it,
since they remain diverse and
productive over long periods of
• It means preserving resources and
energy over the long term
• Anthropic processes ????
Sustainability environment Development

Georg Hartig: “utilizing what we are trying to

forest to the greatest do to improve our life
posible extend, but still in
a way that future
where each within the
generations will have as
much benefits as the living
of us lives environment that we
live in
Brundtland Report:
• "Sustainable development is development that meets the needs of
the present without compromising the ability of future generations to
meet their own needs.“

• to unite countries to pursue sustainable development together.

• Economic growth

• Socially and environmentally sustainable with connection between

the generations, today’s human beings and tomorrow’s human
• Legacy of quality in our environment and quantity of reserves and
natural resources that were
Anthropic activities
• Preserve natural spaces, conserve material, maintain resources

• New ways of adressing the relationship between societal growth and

environmental degradation
Permissible exposure limits

What is the need to establish

permisible limits?
• Physical parameter
• Chemical
• Bacteriological
Definicion de contabilidad
• “la ciencia social aplicada que estudia la valoración cualitativa y
cuantitativa de la existencia y circulación de la riqueza (ambiental,
social y económica) controlada por las organizaciones, utilizando
diversos métodos que le permiten evaluar la gestión (control
múltiple) que la organización ejerce sobre la mencionada riqueza, con
el fin de contribuir a la acumulación, generación, distribución y
sostenibilidad integral de las mismas (riquezas)”
M=( B/p ) .F

Resultado de la multa en UIT’s y

Nuevos Soles S/.

La multa final se establecerá de acuerdo a la siguiente