This paper is the result of a review exercise that investigates the perspectives and advances of with regards to issues. Founded on various theoretical postulates, its purpose is to deepen a discussion regarding the responsibility of Colombian companies for sustainability, linking economic, social, cultural and ethical dimensions. Starting from definitions of and environmental accounting and the strategic function that such disciplines fulfill by recording the generated impacts, in order to exercise control with the purpose of conservation and preservation of society. Knowing that the planet is experiencing the most serious crisis of all time, it is necessary to establish control measures through the design of plans, programs and policies that regulate the actions of organizations, with the purpose of slowing down the negative and imminent long-term impact. The study was developed under a qualitative, descriptive approach, through a documentary review. Ir evidenced the need to adopt responsible practices that show accountability for the negative impact generated on the environment and the social context, supported by systems.