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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 together.

since they remain diverse and productive over long periods of time. • Biological system such as wetlands and forest are good examples of it. Sustainability • Sustainability can be broadly defined as the ability of something to maintain itself. • 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 generation” .

“ • to unite countries to pursue sustainable development together. .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.

• Legacy of quality in our environment and quantity of reserves and natural resources that were .Nowdays • Economic growth • Socially and environmentally sustainable with connection between the generations. today’s human beings and tomorrow’s human beings.

maintain resources • New ways of adressing the relationship between societal growth and environmental degradation .Anthropic activities • Preserve natural spaces. conserve material.

Permissible exposure limits What is the need to establish permisible limits? .

• Physical parameter • Chemical • Bacteriological .

social y económica) controlada por las organizaciones. generación. 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.Definicion de contabilidad • “la ciencia social aplicada que estudia la valoración cualitativa y cuantitativa de la existencia y circulación de la riqueza (ambiental. distribución y sostenibilidad integral de las mismas (riquezas)” .




La multa final se establecerá de acuerdo a la siguiente condición .M=( B/p ) .F Resultado de la multa en UIT’s y Nuevos Soles S/.