Non-financial organizational and bio-accounting reports: overcoming environmental accounting

Abstract

The becoming and vital relationship, as well as the indivisibility between ecological systems and socio-economic systems leads to governmental, private and family units generating environmental, social and economic impacts; In spite of this, historically organizations present economic and financial statements and reports. Since the seventies academic-institutional developments establish new relationships of man in nature, which are framed in the antagonistic alternatives of sustainable development, sustainability and sustainability, visions that, in most cases are not reconcilable and that have based the rise of methods for the preparation and presentation of both economic and non-economic organizational reports. The most widely accepted models of environmental and social organizational reports / reports are focused on contributing to economic growth with some degree of environmental and social responsibility (sustainable development) or business survival (sustainability), both approaches aimed at maintaining time organizations through the protection of their financial assets. This article bases an approach from the sustainability for which it proposes the biocontabilidad understood like field of the knowledge that contributes to the dynamic preservation of the optimum natural conditions for the conservation of the life in conditions of dignity for all the species, including to the human being like part of these.