La Sostenibilidad y la Valoración Ambiental en el Marco del Desarrollo.

The article synthesizes parts of the research on the subject of environmental accounting information, made by the authors of this article, emphasizing the valuation of natural elements, based on the relational valuation (nature-man-economy), for the revelation of data that verify sustainable development. The environmental assessment in the framework of the economy and development deserves special attention, given the characteristics of the biotic and abiotic elements that constitute nature and its relationship with human survival, quality of life and social welfare. Hence, what is relevant to analyze from the different positions of the theory of value and to defne variables of nature-society relational value, which serves as a basis for the appropriation of environmental assessment methods in the recognition of sustainability in development, and that serve as an axis in the orientation and control of environmental policy through its accounting.