Environmental management is understood as the set of actions aimed at the comprehensive management of the environmental system, in order to achieve an adequate quality of life and meet the main objective of sustainable development - to achieve an appropriate balance for economic development, growth of the population, rational use of resources and protection and conservation of the environment– (Colombian Sustainable Development Network, 2013). When analyzing the information collected through various bibliographic sources, it can be concluded that accounting became an integral part of managing this problem, since companies must dedicate part of their investments to improving and protecting the environment. environment, bearing a series of costs that must be identified and recorded separately from other business costs; Likewise, another result found is oriented towards the fact that the environmental audit constitutes a guarantor for the measurement of compliance with the sustainability policies of Colombian companies. However, in most cases, this accounting is based on the concept of environmental accounting, leaving aside the concept of ecological accounting, the latter being of great importance to the different interest groups in companies.