Reflexiones sobre la contabilidad ambiental en México

Abstract

Mexico has two measuring systems for sustainability: the Sistema de Cuentas Económicas y Ecológicas (System of Economic and Ecological Accounts) which includes environmental measurements in the Cuentas Nacionales (National Accounts), and the Indicadores de Desarrollo Sustentable (Sustainable Development Indicators) which take into account economical, ecological, social and institutional variables. In this study we analyse the main methodological aspects of these tools and their results in terms of sustainability, we also mention some of their theoretical and methodological limitations. The main conclusions are that the environmental situation in Mexico is deteriorating alarmingly, that the methodology of the Sistema de Cuentas Económicas y Ecológicas is not transparent and that the results, which are limited to ecological sustainability, are a faint reflection of the concept that development sustainability is all about.

Keywords

• sustainable indicators
• sustainable development
• green accounts
• mexico