Publicación: La importancia de la auditoría ambiental en los estados financieros de las empresas agrícolas
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ABSTRACT This thesis entitled "THE IMPORTANCE OF ENVIRONMENTAL AUDITING IN THE FINANCIAL STATEMENTS OF AGRICULTURAL COMPANIES" allows us to know that environmental auditing plays a very important role in companies as an instrument for the prevention of environmental contamination in agricultural companies, since means of an environmental audit It will allow companies to react to the needs of change and preserve, conserve, improve, restore the environment and natural resources, in order to raise the quality of life of the population, thus adapting to the circumstances social changers In itself it is to make agricultural companies aware of how to make good use of natural resources, since if they do not, it will be reflected in the financial statements since the agro industrial sector is one of the most questioned in environmental matters due to the pressure that exerts on natural resources In order to achieve an effective result in the environmental management in the companies of the agricultural sector, it is necessary to have an adequate implementation of control management measures in all the development and activities of said sector. Since it serves as a tool to improve productivity, connectivity, environmental sustainability