Any model of environmental business accounting revolves around obtaining relevant data generally indicators, for monitoring and control of environmental management. One of the sources of financing for the reduction and repair of environmental damages is the Global System of Reimbursement of Expenses. NICs 1, 2, 16 and 37 recognize the environmental assets and provisions. There are several theoretical studies of environmental accounting for companies where tests are made to qualitatively and quantitatively assess environmental wealth; In the end statements are made of the practical need to develop accounting systems for companies that show environmental management, systems that must be based on the fact that natural resources are finite and the environment is unstable. Corporate financial environmental accounting is interdisciplinary because, for example, environmental studies affect the valuation of liabilities, assets, income, etc., and will have significant scope if it is based on the control of constructive relationships between man, nature and business , And that also includes the physical affectation of the environment and the monetary resources of preservation or repair; As well as the environmental and accounting cultural practices of suppliers, consumers and neighboring social groups, along with management indicators. Accounting education in Colombia must be adapted to the social reality and to the reality of global climate change.