The reports with non-financial information, especially environmental and social, through the use of various international standards have generated significant challenges in the Latin American accounting profession, both in terms of their knowledge and in the implementation in the various organizations, especially in the small and medium-sized companies, which are necessary factors for the sustainable economic development of the Region. The research project was developed through a structured survey to identify business activities that impact the Latin American environment, affecting sustainable economic development and also to highlight the social responsibility of organizations, by analyzing their Social Balances or Sustainability Reports. As a framework of theoretical reference, for this type of reports Accounting evolution and concepts are analyzed, especially the so-called Economic Ac...

The reports with non-financial information, especially environmental and social, through the use of various international standards have generated significant challenges in the Latin American accounting profession, both in terms of their knowledge and in the implementation in the various organizations, especially in the small and medium-sized companies, which are necessary factors for the sustainable economic development of the Region. The research project was developed through a structured survey to identify business activities that impact the Latin American environment, affecting sustainable economic development and also to highlight the social responsibility of organizations, by analyzing their Social Balances or Sustainability Reports. As a framework of theoretical reference, for this type of reports Accounting evolution and concepts are analyzed, especially the so-called Economic Ac...