United States

In the United States, some areas of industrial performance are obliged to present in its rockings information of its inference on the environment. In Brazil, according to OAK (2011), the landmark of the ambient accounting was the edition of 11 NPA Rocking and Ecology, in 1996, established for the Brazilian Institute of Accounting IBRACON. Stefan Krause understands that this is vital information. Many other actions had been implemented in the direction to look for to guide the enterprise way how much to the establishment of an ambient accounting. In 2004, the Federal Advice of Accounting approved NBC T 15 – Information of Social and Ambient Nature that establishes procedures for the evidenciao of information of social and ambient nature, as well as the enterprise managers for the attendance of its stakeholders. He observes yourself, then, that in recent years the Accounting leaves of being expectadora to be informing of the ambient questions, not only in Brazil, as in some countries. Although the initial difficulties, the ambient accounting today passes to be an essential activity for the ambient preservation, in the measure where it feeds the authorities with information allow that it to establish focadas public politics in the ambient questions. 2.3.

The PICTURE INTEGRATOR OF the AMBIENT ACCOUNTING the effort and challenge stops the establishment of a picture integrator of the ambient accounting is to surpass its dficits, keeping its strong points. This integrativo picture has that to be based on the common notion of that the ambient accounting of the companies consists of the collection of monetary and physical information of the referring ambient aspects to the enterprise activities, and approaches the necessities of internal and external information in such a way, using distinct countable boardings. Keeping this distinction, a picture integrator must supply an including structure to relate the different parts of the ambient accounting. In its article, BURRIT, HAHN & SCHALLETEGGER (2002) clarify that of the different types of information related to the ambient aspects of the companies, the ambient accounting is considered as an accounting of physical data and monetary data, forming two systems: a monetary system that it searchs to measure the ambient impacts produced by the company in the economy in monetary terms, where this system can be considered as one magnifying of the target, or a development, or still, a refinement of the conventional accounting in monetary units, in the same way that the information are presented in the conventional methods of accounting; e, a physical system that it searchs to reflect the impacts of the activities of the company related to the environment in physical terms, where these data are projected to satisfy the increasing diverse demands of stakeholders, external interns and, to get information on the ambient performance of the company.