This document arises as a result of an investigation underway and its main objective is to collect the studies, analyze financial information and finally propose a practical way that allows industrial sector entrepreneurs in Bucaramanga to measure environmental costs in a simpler way. Thus, complying with the requirements of the International Financial Reporting Standards, the principles of social and environmental accounting, and also serving as a contribution for future research not only nationally but internationally. For the design of the tool, the guidelines of corporate social responsibility, the production process and international standards were taken into account so that environmental items are identified and in this way the entrepreneur manages to find them in a discriminated manner in the proposed instrument, taking into account account that this sector is fundamental for the economy of the regions.