The accounting discipline has been limited to the financial - economic approach , leaving aside social and environmental aspects to be represented in financial reports and disclosed to the community , so that facilitate make appropriate decisions based on the reality of organizations and their environment, and achieve the needs of different users of information. Proper accounting representation in an organization that involves all approaches to threedimensional (economic, social and environmental) theory based on the nine equity components exposed by Jesus Alberto Suarez with fundamentals Lopes de Sa lead to corporate social effectiveness.