BIOACCOUNTING: FROM ORGANIZATIONAL SUSTAINABILITY TO ENVIRONMENTAL SUSTAINABILITY
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The current productive and consumption dynamics have implied destruction of the environment both locally and globally. Therefore, the organizations have impacted the communities, generating costs that have not been compensated, repaired, assumed or accounted for (negative externalities), so that the information that has been prepared and disclosed by the organizations has forgotten the true needs of society and the planet.
Bioaccounting is then considered as one of the dimensions of three-dimensional accounting and as an alternative for reporting non-financial information that allows measuring the environmental deterioration that is currently presented as a global emergency preceded by activities that are not committed to the environment.
The determination of nature as a user of interest is a subject to be discussed in which the difference between the terms "stockholder" and "stakeholder" is argued, seeking a broader vision, oriented towards sustainability and considering that the information prepared by the organizations must be disclosed and also oriented to local communities.
It is intended that the reporting of bioaccounting information complementary to traditional accounting (historically understood as economic-financial), can meet the constant demand of users for financial and non-financial information through records or bioaccounting entries considering water, atmospheric, fauna, flora, soil and subsoil accounts.
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