This paper looks forward to analyze social and environmental accounting as an information system which can improve small and medium-sized enterprises (SME) of the industrial area of Cartagena. All across these years, accounting has been understood only in a financial and economic point of view. But when we analyze that there more elements that affect the goals in an organization which they are not only financial, it becomes necessary start using another concept of accounting, a concept from an holistic perspective and how this information can control the impacts generated in the environment by the organizations. Making a bibliographic exploration from a descriptive perspective, where it concluded that the implementation of this information system could improve the competitiveness and sustainability of the SME in a long term.