In the present work of investigation a description of the social responsibility of the fiscal Auditor is made in the matter of environmental management, and the responsibility of this in the environmental sustainability of the companies, which when acting as an institution of surveillance and control, has to ensure the social welfare of a community, this in order to get to understand the characterization of the social responsibility of the fiscal review matter of sustainable and environmental development in organizations. To this end, academic reflections have been approached from different perspectives such as environmental management, the responsibility of the fiscal reviewer, national entities such as the Central Board of Accountants, the Accounting Technical Council and public accountants practicing the profession were taken into account. issues of the fiscal review as an institution, social responsibility, auditing, environmental management, corporate sustainability. The research raises the relationship that should exist between social responsibility, environmental sustainability and how these together with the fiscal review become one of the main tools for the good acting of the professional, which through their work affect a positive or negative way to society and the environment.