Resumo

ROSA LEAL, María Eugenia De la; BALLESTEROS GRIJALVA, Mónica  e  GASTELUM CASTRO, Ismael Mario. Socio-environmental accounting, a proactive response. Trascender contab. gest. [online]. 2020, vol.5, n.14, pp.65-81.  Epub 22-Nov-2021. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v0i14.83.

Sustainability and social responsibility have fueled ethical and social value behavior in economic organizations, promoting the exercise of committed, sustainable and competitive development. This conceptual hypothesis should be studied from different edges, including governance tools, which allow management decisions to be planned and made in organizations.

In this work, from a study model composed of four variables: risk, commitment, accounting knowledge and ecological approach, the perception and recognition of socio-environmental aspects in the operation is reviewed, to implement an environmental socio- accounting system proactively.

The framework of study was institutional theory, as a way of understanding cultural changes in organizations, the study was applied between accounting professionals from the state of Sonora and Sinaloa, Mexico, applying a descriptive and correlation analysis.

The results eliminated the accounting knowledge variable of the genesis of the socio-environmental accounting system, confirming the risk, commitment and ecological approach variables as key to the system.

Palavras-chave : accounting; environmentalism; corporate; Mexico.