La Contabilidad ambiental como herramienta para la incorporación de la sostenibilidad ambiental en las empresas de Economía Social.

The Environment is current and has become a capital topic for any field of study or research. Accounting as a science that gathers economic and social changes cannot remain apart from the current environmental problem that our world is suffering and that is why we should not see Accounting as part of the problem but as part of the solution. The purpose of this article is to carry out a descriptive analysis of how traditional accounting includes the environmental aspects of an organization and how environmental accounting can be a useful tool for the social economy, facilitating the provision of information and the achievement of those objectives of Sustainable Development (SDG) focused on environmental aspects. For this, the economic and business functions that the environment can have are analyzed and how the different accounting regulations of the Social Economy have included these aspects. Among the main results it can be verified that the accounting regulations do not establish differences between conventional companies and social economy companies and that the contribution of accounting information by companies is far from being totally transparent, homogeneous and complete. The implementation of a conceptual framework of environmental accounting within Social Economy companies can be an opportunity for them and for the fulfillment of the SDGs. [ABSTRACT FROM AUTHOR]