This article is the product of a research development called “Approximationproposal to an environmental, financial and accountingreport from the direction of company’s resources to the prevention,mitigation and compensation of environmental damage”. Initiallythere was a gathering of national and international updated environmentalnormativity related to the presentation of financial results, aswell as other sustainability reports presented by Colombian companiesthat have presence in New York’s stock market and are thereforesubscribed to in the Dow Jones Sustainability Index, which isa global index for emerging markets, in the period of 2013 to 2014,which also report environmental aspects from the Global ReportingInitiative (GRI), criteria that allowed the selection of the companiesthat were going to be inspected. With the purpose of making a diagnose,those companies’ financial records were examined (GeneralBalance and Results Statement), the notes that accompanied thosereports and sustainability reports to identify the listings of financialresources destined towards the environment, which acknowledgingand measurement allow to propose a taxonomy for the structure of acorporate sustainability report that is much more useful for differentusers in the process of making informed decisions.