The purpose of this paper is to publicize the importance of environmental accounting from an international point of view but focused on Colombia and its presence in the financial information of the entities, which entails the measures that must be carried out to prevent pollution caused by some companies due to their activities such as mining, deforestation, etc. On the other hand, it is also considered that for decision-making, it is necessary to elaborate, analyze and interpret objective information, either in the short or long term, looking for strategies that allow the objectives of the company to be achieved in order to carry out control that allows focus on making accounting records for the measurement and valuation of operations related to the environment.