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Film for reflection: 10 films on the environment

10 películas imprescindibles sobre medio ambiente

Summer is a good time to see a movie under the stars, right? As before we did in cinemas in summer. Now, we can do so in a somewhat smaller screen taking the computer, albeit to the balcony.

And choose what film? Well since we are, we choose one that concerned about environment, animal defence or climate change, for example. Come on, what about this blog. Therefore, to help you and to refresh our memory, we have drawn up a list of 10 movies that we believe essential for all those who close the shower faucet while we dishwashing us or prefer that there is an oil spill off the coast of the Canary Islands, although for it to lose thousands of jobs.

This list is in alphabetical order, we have said that all of them are indispensable. If you want to see the full documentaries, you can see them at putlocker tv shows.

  • Earth The film of our planet (Earth)

Topic: Middle atmosphere.

Year: 2007

Duration: 96 min.

Country: United Kingdom I

Director: Alastair Fothergill, Mark Linfield

It is difficult to see in a film more spectacular images that those shown on Earth. The birth of polar bears and how climate change is reducing more and more their world, small birds of temperate forests or lions, giraffes and impalas of the Savannah.

In addition, in Spanish, with the unmistakable voice of Constantino Romero. That’s great.

  • Earthlings (Terrans).

Topic: Animal defense.

Year: 2005

Duration: 95 min.

Country: United States

Director: Shaun Monson

Cast: Joaquin Phoenix

Another documentary with Joaquin Phoenix? No, it is not “I’m still here”, this is truth and the most raw. If you are planning to become a vegan because a girl’s Master Chef has molado you; If you do not want to embrace your dog, your cat or any animal that passes through your street; or if you simply want to see the son of a bitch that can be human, you only have to watch this documentary. If you’re able to do it without crying, without head or ask what we are doing wrong, my most sincere congratulations… and my deepest contempt.

This travel by slaughterhouses, kennels or fur – among others-, shows how it works the pinnacle of creation on other animals.

The images are very strong. You are warned.

  • L’homme qui plantait des arbres (The man who planted trees).

Topic: Middle atmosphere.

Year: 1987

Duration: 30 min.

Country: Canada

Director: Frédéric Back

To be the only film in less than an hour that chose to the Palme d’Or at the Cannes Film Festival in the official section of feature films, something good will have this story.

A miserable place, a Valley and its mountains become a desert by the few inhabitants who are still there and cutting the four Oaks that are growing around these villages to provide coal. An area for forgetting where only grows lavender and does not run any water.

However, in it, out of these villages in which there are only hunger and misery, lives a shepherd who is dedicated to plant every day one hundred acorns which has picked up.

A marvel of story that only lasts 30 minutes and which shows how perseverance and determination, even if only one person, can change a lot.

  • L’Ours (The bear).

Topic: Environment – animal defense.

Year: 1988

Duration: 93 min.

Country: France

Director: Jean-Jacques Annaud

You’ve probably seen this movie when you were a child, they may put you at school and you laughed with the awkward being Youk, the small bear cub. If you laughed at that time, probably cried when her mother dies – between her and that of Bambi, go children….

Spectacular landscapes, just a few animals… and a hunter who is taken as something personal ending the bear that has helped the little orphan.


  • La Marche de l’empereur (The voyage of the empeardor)

Topic: Environment – animal defense.

Year: 2005

Duration: 85 min.

Country: France

Director: Luc Jacquet

Each year, hundreds of thousands of penguins they go into Antarctica to procreate and new birds born. This documentary shows this migration in the white continent and the difficulties and dangers that entails.

  • Guadalquivir

Topic: Environment – animal defense.

Year: 2013

Duration: 90 min.

Country: Spain

Director: Joaquin Gutierrez Acha

The last great documentary about nature made in Spain. In this case the landscapes and species of Andalusia which connect the great river are shown. From Cazorla to Doñana, through countryside and Sierra Morena accompanying a small Fox (Fox) in search of a good “home”.

To all this, you must add the voice of the Narrator, Estrella Morente. Only by that we should already see it.


  • Home

Topic: Middle atmosphere.

Year: 2009

Duration: 90 min.

Country: France

Director: Yann Arthus-Bertrand

The synopsis of the film says “Humanity remaining scarce ten years to reverse the trend, aware of the excessive exploitation of the riches of the Earth and change power mode”. Spectacular images to bird’s eye view from fifty different countries of the Earth in which human action shown on your “home”.

If the film premiered in 2009 and there were scarce a decade to reverse what he was doing, only five you need us.


  • Mononoke-hime (The princes Mononoke)

Topic: Animal defense.

Year: 1997

Duration: 133 min.

Country: Japan

Director: Hayao Miyazaki

When Garcia Marquez died, were still a couple of geniuses in the Earth: Quino and Miyazaki.

In this film, Ashitaka discover how animals try to fight with the man because it is destroying nature. Although this is primarily showing this condition towards nature, in others of this director there are small or large stitches, such as my Neighbor Totoro or spirited away.

  • Le peuple migrateur (Nomads of the wind)

Topic: Animal defense.

Year: 2001

Duration: 90 min.

Country: France

Director: Jacques Perrin, Jacques Cluzaud, Michel Debats

Another French documentary about animals, new birds and migration. In it we can see the flight and the passage of these animals by more than 40 countries. More than 140 people were involved in the development of the same and toured more than 40 countries, quite a spectacle.

  • An Inconvenient Truth (An inconvenient truth)

Theme: Climate change.

Year: 2006

Duration: 96 min.

Country: United States

Director: Davis Guggenheim

The documentary of Al Gore who prevented us, already makes enough, the consequences that could have climate change. He was loved and reviled, almost, equally because, it can be that it invented parts (as there were cities that had to rise to avoid mosquitoes).

Anyway the trees let us see the forest, a documentary that shows clearly what is climate change, who has produced and what are its consequences.

10 great movies to learn, think, and have fun, almost nothing. The list is open, would you add some more?

The 15 best books on environment

Several experts have helped us to meet 15 essential to be more eco-friendly books and learn how the environment, why it is essential to take care of it and what threats suffers. In these works, there are hot-button issues such as climate change or the loss of biodiversity, energy-saving tips or take a “green” lifestyle, keys to understanding the current crisis, biographies of great environmental disclosure, etc.

1. ‘ Félix Rodríguez de la Fuente. His life, future message ‘ (Ed. Fundación Félix Rodríguez de la Fuente and the sphere of books, 2010, 768 pages). Written by environmental journalist Benigno rods, it deepens “of truth in life and impressive message of Felix. Amazing the relevance of many of the issues that was already more than 30 years”, according to Roberto Ruiz, President of the Association of environmental sciences (ACA).

2. ‘ Earth wound. what world will our children inherit?’ (Ed. Destino, 2005, 192 pages). Its authors are the writer Miguel Delibes and his son, the scientist Miguel Delibes de Castro. The work unfolds as a conversation where the first question to the second. “The love for hunting one and other science come together in a mutual love for the environment. A very didactic book, perhaps somewhat outdated on issues of climate change”, according to Txema Campillo, environmental and educational promoter in the Institute of the environment (ISM).”

3. Delirium (Lauren Oliver novel)

delirium pdf is a dystopian young adult novel written by Lauren Oliver, published on January 1, 2011 by HarperCollins (HarperTeen), about a young girl, Lena Haloway, who falls in love in a society where love is seen as a disease. It is followed by Pandemonium.

4. ‘ our land, our life. Journal of a distracted naturalist ‘ (Ed. issues today, 2004, 256 pages). Work in first person of the naturalist and author of numerous documentaries of nature Luis Miguel Domínguez. ACA President explains that “informal and pleasant way account their experiences, their environmental problems, possible solutions and how have marked you”.

5. ‘ 365 solutions to reduce your carbon footprint’ (Ed. Blume, 2008, 128 pages). Its author, Joanna Yarrow, offers practical advice for consumers fight climate change, and incidentally, spend less energy. Eduardo Renovales, head of the “Bizizaleak” environmental documentation centre, says that it is organized by topics: insulation, recycling, irrigation, displacement, etc.It provides an idea of the amount of energy that can be saved and the environmental benefits with figures and statistics.

6. ‘Dune’ (Ed. acquis, 1975, 734 pages). In Frank Herbert’s science fiction novel fits perfectly in this list of the best books on environment. So Txema Campillo thinks so: “in addition to being one of the best works of its kind, the ecology is essential. The social organization of the Fremen is based on his relationship with water and how seek to change the planet with something like geo-engineering. Herbert describes with great precision the organisms that can live in a desert”.

7. ‘ ecocide. History of the mass of the species extinctions ‘ (Ed. Laetoli, 2005, 318 pages). Franz Broswimmer, Globalization Research Center at the University of Hawaii researcher, notes, as well as other experts, that the planet lives today one of the fastest mass extinctions in its history. According to this author, indicates saplings, the loss of biodiversity is more serious than pollution, global warming and the hole in the ozone layer.

8. ‘ climate change: reports from the areas of risk of the planet ‘ (Ed. Paidós, 2005, 271 pages). Jim Motavalli, director of E/The Environmental Magazine, brings together several environmental journalists who play this problem from places on the planet where it is already a threat visible, such as the melting of the permafrost in Alaska or the increase in cases of malaria by the proliferation of mosquitoes.

9. ‘ the long summer. From the ice age to the present day ‘ (Ed. Gedisa, 2007, 404 pages). Another book on climate change, but from another completely different vision, according to Roberto Ruiz. Its author, Brian Fagan, shows the transcendental influence of different global changes for life on Earth from the ice age to the present day.

10. ‘ the revenge of the land. Gaia theory and the future of mankind ‘ (Ed. Planeta, 2007, 249 pages). Work of the scientist James Lovelock, known for his Gaiahypothesis, which proposes possible solutions for a planet that considered in grave danger.

11 – Life on Air. Memoirs of a Broadcaster (Ed. BBC Books, 2010, 384 pages). Autobiography of David Attenborough, one of the great popularizers of environmental. Bienvenido León, Professor of the University of Navarra and an expert in nature documentaries, designates it as “highly recommended”.

12. ‘Silent Spring’ (Ed. critique, 2005, 264 pages). Posted by Rachel Carson in 1962 it is “a book of desktop” to many environmentalists, explains the head of the CDA Bizizaleak. Thanks to this work, and awareness that motivated the U.S. Government banned DDT for its harmful effects on the environment.

13. ‘ you are the Earth: improves the planet forms part of the ‘ (Ed. Oniro, 2005, 128 pages). Its authors, David Suzuki and Kathy Vanderlinden, explain the interrelationships of all elements and life on Earth, including humans. To know and care for our planet we take care of ourselves.

14. ‘A short history of nearly everything’ (Ed. RBA, 2004, 512 pages). The writer of bestsellers Bill Bryson reviewed in this work with a simple, colloquial style of science and earth history.

15. ‘ an inconvenient truth. The global crisis of global warming and how to deal with it ‘ (Ed. Gedisa, 2007, 328 pages). U.S. VicePresident Al Gore in this book gathers material that resulted in his famous documentary of the same name on climate change.


Color your hair and cares for the environment …

Everyone looks to see is more attractive, although often that involves using highly polluting products such as dyes. That you did not know that such a simple thing like painting hair can damage the environment?

Hair dyes have been used for several decades as usual, but the reality is that when you buy them you are taking home between 25 and 50 chemicals that pollute our oceans, thus it is, a single container of these can contaminate up to 1,000 liters of water if you can reach the sea.
Why pollute so much…? Dyes are generally composed of iodine, chlorine and bromine, causing:

Iodine: Although iodine is an important compound for nature and the human being, within the dye becomes a “radioiodine” that lasts hundreds of years prior to biodegrade.

Chlorine: this compound dissolves on contact with water; Some studies have shown that exposure of chlorine in the air may affect the immune system, blood, heart and respiratory system of many animals.

Bromine: when they reach the Sea you can cause the death of many aquatic species, apart from contaminated fish, shellfish and algae that humans consume.

Do you know that…? Chemicals for dyeing the hair end up traveling down the drain, and after a time that can be infiltrated into our drinking water supply.

Dyes, fasteners, and masks are the products that most pollute the water; they have resulted in the loss of many rivers and currently it is not uncommon to find these containers to the shores of the sea.

What can I do? Luckily there are organic beauty products made from walnut, wheat, jojoba and henna, the latter serves perfectly to paint us with the hair and make it twist sponge.

You can prepare a henna dye, it is that take you a look at these recommendations:

1) buy henna in any naturist settlement or pharmacies (there are many colors); put the henna powder in a glass container (do not do it in one metal) and add boiling water.

(2) cool the mixture a few minutes, you should create a same thick paste that you must get in the scalp from roots to ends (we recommend you start from the back of your head). Use gloves to not stain you hands and nails.

(3) then cover your head with a cloth or a plastic cap and keep it that way for 15 to 45 minutes (depending on the color you want).

(4) spent time washing your hair with shampoo and conditioner in the usual way.

Use these natural products will bring you greater benefits. Remember that as well as protect your beauty must take care the environment… your hair can return to growth, but the planet not…

Cannabis and our environment

Several important decisions we face in the coming years: anyone who is the side of the fence of the “Climagate” in which we choose to be, we cannot deny that our acts are adversely affecting the environment that we depend on to survive, and that we should reconsider our agricultural methods in sustainable terms. Cannabis advocates believe that legalization could provide solutions on key environmental issues, while the prohibitionist cite cases of environmental damage caused by irresponsible growers as reasons to keep it illegal. Both parties are often guilty of simplifying its position: many inconvenient contradictions are ignored or muted so that the overall message remains firm.

Traditional organic methods are better for the environment (copyright Mishimoto)

Cannabis advocates cite the environmental benefits that could lead to a legal industry, but this image is incomplete.While it is true that the well-conducted crop rotation schemes that apply to cannabis may be among the most appropriate methods, the opposite can be applied to the indoor cultivation, which can consume a lot of energy and resources.Illegal outdoor plantations can wreak havoc on the local ecosystem, and even in States where it is grown legally, the level of regulation is insufficient to ensure that the methods are completely secure.However, the wild-growing cannabis can be a vital part of the ecosystem, eradication programs have caused serious environmental problems.

In the regions where cannabis is autochthonous or entrenched, is often crucial for the maintenance of the local ecosystem that its eradication has serious and immediate consequences. In Bangladesh, a country so deeply linked to cannabis which their name is derived from it, the efforts to destroy wild populations have led to an increase in the severity of seasonal flooding. The long root systems of cannabis varieties adapted to the banks provide stability, when the plants are destroyed, dead roots can already do not act to reduce erosion when the floods emerge from the eight hundred rivers of the country, covering up to eighty per cent of its entire surface. In mountainous as Morocco and Mexico countries, eradication can lead to an increase of avalanches of mud and landslides. In United States and Latin America, have been used toxic herbicides for humans, animals and plants (such as Paraquat and the Triclopyr), although, thanks to the NORML(visit for more information) – Organization for the reform of the laws on marijuana-have virtually ceased to be used.

Although it has been shown that it is harmful to destroy the cannabis where should grow, is equally inappropriate to cultivate it where (and) is not. In Morocco, where Cannabis is grown aggressively (and is an introduced species), prepare large tracts of land to plant it by burning existing vegetation. In several States of the United States, there have been cases of foreign crops that caused serious damage local, diverting water from nearby streams, clearing forest areas to get more light, draining toxic chemicals directly into the local groundwater, and using polluting diesel generators for electricity in remote areas.

Illegal crops from outside can be destructive (

Of course, this does not help win the hearts and minds of farmers, environmental groups or authorities, United States Office of National Drug Control policy has recently declared that for every (more than 4,000 m2) acre of cultivation of marijuana, occurs ten acres pollution by toxic by-products. In 2008, a grower in Humboldt County poured 1000 gallons (approximately 3800 litres) of red diesel in a tributary of Salmon Creek, poisoning fish and amphibians. In Sonoma County, an illegal operation, discovered last summer, had produced the demolition of fifteen redwoods protected on private land.

It is vital for the future of cannabis which we move away everything of that image of terrorists intentionally destroying the environment, and present that of responsible guardians of nature, respect all its parts equally and not try to destroy any of them in search of an economic benefit. Some argue that all these problems would end if cannabis was legalized and regulated, and it is true that the need to hide is behind much of the use of chemical substances and generators. However, agrarian legal and “regulated” industry still committed environmental atrocities, you have authentic carte blanche with its ability to pay million for legal costs, political pressure and advertising.

Dumping of red diesel from an illegal plantation (

A legal cannabis industry would provide many opportunities for political pressure in search of favorable laws as any other large business, the same reasons of speculators, ready to reduce costs and to endanger the health of consumers, taking advantage of the occasion.We have to admit that the legalization of previously banned goods, sooner or later will lead to its commodification;in an ideal world, there would be only small and organic cannabis plantations, but in our current system, we must be prepared to achieve and accept the best agreement possible and ready to collectively mitigate any collateral damage.

Today, while Monsanto and others destroy our environment with impunity, their propaganda machine is an expert in turning the argument to make us look more guilty than they. Any transgression by producers of cannabis is magnified as proof of the evil of the entire industry. Being the social pariahs of agriculture, we have to work twice as hard to maintain a good image as large agricultural industries, which can hide behind its legality. Beyond the question of how the rest of the world would see it, is completely insane destroy sequoias of 900 years to cultivate plants of 90 days, so one might expect that farmers, illegal or whatever, in the future will begin to properly prioritize things.

In California, the expected impacts of climate change include a marked reduction in the level of the layer of snow in the Sierra Madre mountains. Thousands of hectares of cannabis fields depend on seasonal irrigation that receive to melt the snow in spring, and when this is insufficient to satisfy the voracious thirst for plants, other methods are needed. This is already happening, due to several years of little rainfall, problem that predicts it will increase in the near future. The huge network of pipes that runs across all of California permits fertility that is recognized in this State, and that depends on the rest of the nation (together with other States agricultural), if the precious water was diverted to what many people think that it is not an essential facility, nothing to do with food There would be a strong controversy as a minimum, if it is not a threat to other crops real.

Of course not only Cannabis need irrigation, most of the crops need it, and Agriculture represents 80% of the total consumption of water in the United States, but the massive increase in land devoted to this crop in particular during recent years is significantly increasing the pressure on systems that already carry problems. The Colorado River, which irrigates a vast expanse of the American Southwest, are experiencing a decline in water levels and an increase in salinity due to agricultural overexploitation and decreasing snow cover covering the Rocky Mountains; up to 70% of its waters are diverted for agriculture, and Lake Mead in Arizona, formed by Hoover Dam, it is estimated is at a level 130 feet (about 40 meters) more than in the year 2000. Further declines in precipitation, as expected, may lead to a greater reduction in the flow rate, up to 20% over the next forty years. As our population and their energy and nutritional needs increase during the next few years, and the resources become increasingly scarce, every one of the crops that we maintain shall probably be suitable, economically and ecologically.

An agent with confiscated Cannabis ( sheriff’s Department

Handled correctly, cannabis can help to alleviate the impact of drought and climate change. It is well known that hemp is a culture of low impact that requires few fertilizers and pesticides, avidly colonizing areas which other plants do not tolerate, and that improves the land to make it habitable for other plants. You can also replenish nutrients that loses the ground due to the intensive cultivation of crops like the soy (for this reason, cultivating hemp in rotation is being promoted increasingly as a sustainable model of agriculture). In addition, you can destroy the soil pathogens (which parasitize other crops, like soybeans and potatoes) and reduce the radioactive or toxic particles of contaminated land.

The potential of hemp as biofuel can help mitigate climate change, reducing our dependence on hydrocarbons, and increase the production of cannabis foods may also reduce the need for unsustainable crops such as the corn. There are large populations of wild grass, residue of the campaign “Hemp for Victory”, that thrive by the United States, its existence demonstrates the adaptability of the plant and its adaptation to the different types of habitats. The numerous uses of hemp in sustainable industries such as the zero carbon homes, show it as a valuable inclusion in sustainable policies in the future.

The decrease of snow melted in the Rockies leads to problems of irrigation (Andrus Development).

Although many of the varieties of drugs grown in America require intensive irrigation, many other varieties (including most varieties of hemp), are well adapted to arid environments. Cannabis is native to desert regions, and shows many adaptations for such conditions, as its crystalline resin, which contains cannabinoids (and which protects the flowers of the most extreme temperatures), and its ability to survive in areas of very little rain. The long and complex root systems are not only useful for maintaining stability on slopes and slopes, but also to extract the maximum of moisture from the surrounding soil. Therefore, select varieties adapted to drought is very important, especially in California, Colorado and other States prone to drought where cannabis is grown. The magnitude of the problem is being underestimated, but if you prioritize urgent theme, there is no reason why we can not keep to species appropriate for your environment, that meet our diverse needs and do not require an unjustifiable diversion of resources.

Apart from a minority of irresponsible, growers of cannabis in the United States tend to have an interest in the environment above average, due to the naturalistic and spiritualist beliefs that many of them profess, as well as a greater sense of responsibility, result of many years being the focus of attention. Many growers use pesticides and organic fertilizers. Some even use solar panels for electricity, and collection of rainwater of closed circuit systems (although they may be over budget in small-scale operations). There have been great advances in LED lighting technology, and the cannabis community has accepted with enthusiasm the challenge – you can not universally, but to measure costs and crops increases (increasingly are most common information about crops of 400 g per m2), are insurance see more indoor growers increasingly opting for their obvious advantages.

Hemp may be part of a sustainable future (Simon & India).

Whatever the budget, there are ways to minimize the environmental impact.If solar panels and rainwater collection systems are too expensive, there is always another part where trim.Indoors, or in a greenhouse, choose 600 watts instead of 1000 bulbs greatly increases energy efficiency, and is a saving for those who can not invest in LEDs.Digital ballasts are more efficient than the magnetic, the good indoor reflector will reduce the cost of light, and the Rails for moving automatic lights can save energy by reducing the number of lights needed.The Sea-of-Green techniques yield more output per watt of light, since they require little or no time of vegetative growth.Users of generators can install thermal switches and replace diesel with biodiesel.

Switch to nutrients and organic pesticides, and use them with a mentality of “less is more” should not assume a reduction of the harvest for a skilled cultivator. Prevent the pests, instead of having to contend with infestations, should be possible, with the application of neem and the use of repellent plants oil; the old earth may decompose or be certain recycling centers. Every step that gives a grower to minimize the environmental impact is a step in the right direction. Symbolic efforts today will benefit us in the future, and until we get the aim of a legal cannabis formed by independent plantations small, organic industry with minimal ecological impact, we have work to do. We cannot expect that any industry will become completely clean of the overnight, but if every grower extreme care, little by little, we collectively achieve great achievements in a short time.


Leonardo DiCaprio, the “green” Holywood star

Leonardo DiCaprio was named peace Ambassador by the United Nations for the fight against climate change and for this reason now enters the political arena in New York.

15 years Leonardo DiCaprio invests money, criterion and heart in the protection of the environment. Last week the actor of 39 years was appointed as Ambassador of peace by the United Nations for the fight against climate change and therefore now enters the political arena in New York.

The success of “Titanic” (free to watch series online from Jul 25, 2014) catapulted DiCaprio in 1997, becoming one of the most sought-after actors and the most desired by the fans. Just 23 years old and a year later it had already made a name in Hollywood as a “green” star.

Ecologist convinced, created in 1998 Leonardo DiCaprio Foundation, which is connected with other associations, especially in the area of global warming, renewable energy, clean water and the protection of ecosystems.

His Foundation got to raise, for example, 25 million dollars (19 million euros) in the charity gala that was held in last July. A month before DiCaprio announced that you he will donate seven million dollars for the protection of the seas.

German mother, the actor’s son has joined his life certain habits that are less aggressive to the environment and therefore used hybrid cars and uses solar energy.

In addition, as producer DiCaprio endorsed in 2007 documentary “The 11th Hour” on climate change. At its premiere in Cannes he asked politicians and citizens a greater commitment to the sustainability of the environment. “I think that the environment is the most important issue of our generation,” said the actor in Titanic.

DiCaprio, who wants to put special emphasis on environmental protection, as Ambassador to the UN peacekeeping continues also with his film career and in his next project, a western thriller “The Revenant” storyline, will perform to a hunter who goes into the American wild lands in the 19th century.

For his role as broker in the last film of Martin Scorseses “The Wolf of Wall Street” was nominated for an Oscar, an award that it has resisted since it was nominated for the first time made 20 years ago with the family drama “What completo Eating Gilbert Grape” (1994). Since he returned to compete for the prize with “Aviator”, “50 shades of gray pdf” and “Blood Diamond”. 

The ethics of the certified public accountant
on the protection of the environment


Be “environmentally friendly” is one of the main challenges facing the world today. Protecting the environment has become one of the biggest topics; many human groups have begun to worry about the preservation of the planet in which we live. And us counters, are we doing something about it? Perhaps can we turn “green” or “eco-friendly” and contribute to the improvement of the environment that surrounds us? We firmly believe that we can do a lot everything is matter of ethics!

The aim of this article is the lead to a reflection on the problems endangering every day life on this beautiful planet that the creator has placed at our disposal, and that we have the enormous responsibility of caring for and protect, to future generations, among which are our children and grandchildren they can also enjoy. We say that it is a question of ethics and professionalism because being not only ethical means to give a good service to our customers or companies for which we work, or comply with the basic principles of our profession, or be honest and serve with optimism to the aggrandizement of our homeland, but also protect the interests of those in the future who will take our place in time and space.

The need to respond substantially to the environmental crisis that the world, not only by organizations and businesses in general, but also of professionals and consumers, has never been so urgent or so clear.Therefore, that global organizations such as the Organization of the United Nations, have given to the task of developing a ‘Agenda Global for change”, bringing on several occasions to the countries that integrate it, as in the Earth Summit in Rio de Janeiro, where did the Agenda 21. She suggests long-term environmental strategies that allow to obtain the sustainable development of the economic and social activities carried out, and where we will all have space to participate.

Current environmental issues

The last three decades have been marked by a series of problems that have and continue to affect the environment and that scientists have been commissioned to bring to our attention, and whose resolution depends on our survival on this planet, such as the greenhouse effect that causes of global warming, the partial destruction of the ozone layer that surrounds the Earth the destruction or alteration of the various existing ecosystems, acid rain, desertification, pollution of water, soil and air, to name just a few. This product of irresponsibility that human beings have shown to destroy, change, and deplete natural resources that we have, and that from yesteryear had begin to become part of our conservation priorities.

It is convenient to clarify that it is not intended to cause panic or terror to bring up these problems, nor sin of sensasionalismo, or in the worst cases, inspiring an attitude of passive and disinterested among professionals in the Cloud bookkeeping, but on the contrary, contribute to the creation of an awareness ecological to allow us to act in the environment and create really become ‘meters environmentalists’ concern worried about the current and future well-being of the inhabitants of the planet.

Seems to be that the increase in the scale of environmental disasters such as the shedding of pesticides in Bhopal, India, the explosion of the reactor at Chernobyl in the former Soviet Union, the gas explosion in the State of Mexico, the largest spill of oil caused by the company Exxon Valdez in Alaska, among others, has begun to increase the general interest on the severity of the impacts that man has caused not only in the environment but even to himself. And the accountants cannot, and must be unrelated to this situation!

The counters and their responsibility for the care of the environment

(a) from the professional point of view

Even though the accounting is not exactly the most obvious place to begin to address general environmental problems to which reference has been made, or even to treat particular between business and environment relationship, it is certainly true that it can contribute much that counters have an eco-conscious to jump-start many environmental initiatives that have been proposed to solve this problem.

The counter, either as a member of an organization or as an independent worker, not to be seen only as a mere expert in financial information systems, tax issues, or in any of the areas of your action, but also as an entity interested in the environmental agenda. It is no longer time to believe that environmental issues have nothing to do with accounting, because it seems that this is the attitude that traditionally many counters to adopt because we are accustomed to working with figures or “facts that can be expressed in monetary terms” in accordance with generally accepted accounting principles that are based on our profession. It is urgent to expand our criteria of professional ethics and become true “counters friends of ecology”.

The role of the accountant is of utmost importance to help organizations and customers for that work to be more sensitive or environmentally, but has to become first to itself an advocate and environmental protective.

Since the Decade of the 70’s when started in the Western world debates about “social accounting”, was also the question that if this had something to do with the counters or not, since, as already mentioned, the timer normally works with financial figures, with information that can only be expressed in terms of money. Even the accounting principles generally accepted (realization and Original historic value) set that they can only register those activities that have been carried out in monetary terms, to its value at the time of be made.

So, register for example, the cost that implies for the society the pollution of air, water or any another vital element for human subsistence caused by public or private companies, in its eagerness to profit, in which counter has a leading role as accounting manager of its assets and obligations? Or is it that these costs should be ignored? Global trends show that it is no longer time to do so; counters as professionals, with a social responsibility and ethics to meet, have to cope with this problem decisively and take active part in its resolution.

Houldin (1993) establishes that a pragmatic level, the two most obvious reasons that accountants should worry about the protection of the environment are:

1. the environmental problems are issues of business also, i.e., in terms of legislation and market changes, the environment has implications for businesses in those areas in which the counters are usually involved, as losses and profits, competitive advantage and efficiency in cost, until lines more complex such as the valuation of assets contingent liabilities and environmental risk, in which most of the counters will have a role to play.

2. the protection of the environment has considerable implications for the audit in all its aspects. In addition to the environmental implications arising from the laws that regulate the atmosphere (in Mexico for example, there is the General Law of ecological balance and environmental protection) in relation to the audit there is a growing demand from Governments for the companies carry out environmental audits. The environment programme 1995-2000 in our country includes environmental audits as one of its environmental policy instruments, themselves to have a preventive or corrective character. As you can see, the environmental audits are considered an essential part of the management of the environment, where many accountants will find place to engage, although at the moment this is an area where a minority is involved, and that requires our skills and experience.

(b) from the point of view of ethical and human

Humanity has only a land and our livelihood depends on a single biosphere. Each nation, each community, each individual struggles to survive and prosper, often without considering the impacts it can cause others (WCED, 1987). Some consume the resources of the Earth at a rate without precedent, leaving little available for future generations. Others on the contrary, consume very little and living with the continuing threat of hunger, poverty, disease and death.

Environmental problems have arisen as a result of the growing demand for scarce resources and pollution has been generated by the increase in standards of living mostly in industrialized countries. However, poverty also pollute the environment and create serious problems to it. Those who are poor and who suffer from hunger frequently destroy the environment that surrounds them in order to survive: they cut trees in forests to have land for their crops, they hunt animals often endangered species to feed their families, and each time a greater number of them migrate to cities with the hope of improving its situation turning these into true cities overcrowded.

Even though we recognize that there is great inequality and injustice in the world, our attitude to this situation must not be passive or conformist. As thinking beings must act, our ethical and moral principles we must promote and motivate do something to remedy and conserve the environment. Counters should get the commitment to work together to preserve the land for future generations.

But how to do it? Become friends of the environment now is not an option, but an urgent need. Maybe we have to change our scale of values and record environmental protection among our priorities. Going ‘green’ can represent different things to different people. For some, it represents save whales and reforest tropical forests; for others, perhaps use gasoline without lead in their vehicles, and some more, worry about recycle products and control pollution. The list can be endless, and the reasons why the people are concerned by the environment, different.

However, the important thing here is to ask: what am I doing in this regard? Perhaps we can start with things as simple as separate organic and inorganic waste we produce in our homes and to propose our municipal authorities its proper collection and disposal, avoid the use of polluting products and contribute to the destruction of the ozone layer, consume foods that do not come from animals or plants in extinction, teach our children so that they have properly garbage Start cleaning in our neighborhood, composting organic waste campaigns, promote the conservation of our forests.

In short, there is much on which we can work together and which does not require great efforts to do so. Everything is a matter of desire and desire to live in a world better and give it well to those who come after us.Consider that it is not just for future generations inherit all the problems that we currently have on the planet and pass them to them the responsibility of correcting anomalies when we can and we must do it. Is this question of ethics? Leave it to the reflection of everyone.

Current challenges of counters

The question about how can the counter to comply with this social responsibility when businesses for which it provides its services, in any of the areas or fields of expertise, are establishing their own business policies that in many cases environmental aspects are not part of their priorities in the professional field. And even more, how to incorporate into their ethical values the protection of the environment. I have here precisely where can begin the work of the counter, to propose the establishment of an environmental policy that enables them to comply with the social responsibility which also have communities that are established as business clients or employers.

Today, around the world, many companies have realized that to be more competitive and win greater proportion in their participation in the market of goods and services, they must be considered within their business policies on the protection of the environment as a priority and as a fundamental part for achieving sustainable development. Moreover, many of the customers or consumers of products or services offered have begun to demand that these are “environmentally friendly”, i.e., that does not pollute or cause damage or destruction to the environment. This implies that to manage the environmental impact of the activities of the business, even though it represents a new idea for many of them, it is necessary to change both the culture of business as management of these systems, i.e. the administration of the environment must be integrated as part of your normal daily activities.

Areas of environmental awareness

On the other hand, from the purely accounting point of view, Gray (1993) argues that there are five areas in which accountants can contribute to this process of environmental awareness:

1. the current accounting system must be modified to separately identify the areas of the environment-related expenses (and perhaps also the income), among which are those of power consumption, disposal of waste, packaging and recycling, legal expenses, expenses of restoration and cleaning of floors, and contingent liabilities.

2. identify the environmentally negative aspects of accounting systems in existence, and to the extent possible, improve them or bring down them.

3. the accounting system requires a more futuristic, based on the current context vision, and at the same time should be very alert to the rapid environmental changes that may arise. This forecast can be very useful especially in energy cost savings and in the evaluation of potential environmental costs of environmental investment projects, among others.

4. the preparation of the financial reports must also change to reflect the various aspects of the environmental costs.

5. will be required to develop new information systems and accounting. Experimentation and innovation will be crucial here for the creation of an accounting system that incorporates the sustainability criteria of the transactions carried out by economic entities.

This counters need to acknowledge their share of responsibility that the environmental crisis is up to accounting, and using the skills and attributes that the profession gives us, find new ways to mitigate this responsibility and help organizations to develop greater environmental sensitivity.


As a corollary of the reflections that we’ve made over this contribution, we hope to have motivated the accounting professionals to explore and engage in environmental protection initiatives, and take the role we can play in the development of personal and organizational and ecological sensitivity. It is our hope also that counters, within the framework of professional ethics, we expand the range of possibilities of participation to make this world, the better, and the legacy we leave to our descendants is worthy of praise, not blame.

Finally, we want to propose that from the point of view of human, ethical and professional accountants we commit with the public interest, the improvement of the ecological crisis and the survival of the human species, of which we are part. Moreover, motivate them to participate together to make, from any field of action, a common front for the challenge of these new challenges.


I express my deep appreciation to the Instituto Tecnológico de Cancún, Quintana Roo, Mexico and its Director Lic. Guillermo Morales Santiago, as well as to the Council of the national system of technological education (CoSNET) and the Directorate General of technological institutes (DGIT) by the support provided in the preparation of my Ph.d. at the University of Reading, England.

Bibliographic references

Gray, r., Bebbington, j., & Walters, D. (1993). Accounting for the Environment. Chartered Association of Certified Accountants, Paul Chapman Publising Ltd. London, UK.

Houldin, M. (1993). “An Introduction to the Issues – An Overview”, in R. Gray, J. Bebbington and D. Walters (editors) Accounting for the Environment, Part A, pp. 3-8, published by The Chartered Association of Certified Accountants, Paul Chapman Publishing, Ltd., London, UK.

WECD, The World Commission on Environment and Development. (1987). Our Common Future. Oxford University Press. Great Britain.

Some data of the author:

Elisa Guillén Argüelles, author of “The ethics of the counter public in the protection of the environment”, was born in Loma Bonita, Oaxaca, Mexico, on June 8, 1956. He studied and ended the career of certified public accountant at the Instituto Tecnológico de Tuxtepec, Oaxaca, from 1977 to 1982. In 1984, and with the support of the CoSNET, DGIT and Bank of Mexico, he obtained the master of science, specialising in planning and development of tourism at the University of Surrey, England. His research interests are directed to the analysis of costs and benefits of environmental management of tourism. Currently and with the support of the national system of technological institutes and the CosNET, performs the doctorate in the Department of geography of the University of Reading, specializing in the topic of environmental economics in relation to sustainable ecotourism in the Mexican Caribbean. @

8 films with great environmental awareness

At times, the film think green. Coinciding with the first edition of id· Art Madrid recycles, corporate video in Calgary that taught us to care for the environment.


31 October ends the deadline for the submission of works to the competition of art and recycling id· Art Madrid recycles, first edition of a competition that aims to environmental awareness, raise awareness about recycling and conservation of our environment through audiovisual artistic creations and installations of ephemeral architecture. Your website can see the bases to participate with your projects in the contest, which has an endowment of 14,500 euros to be distributed between the two sections.

In the audiovisual field, one of the standards is to have a message that convey the importance of recycling and environmental care. Rodrigo Sorogoyen (Stockholm),that will preside over the jury choose the winning work, has directed the short film the dreamer standards. You can see it by clicking Movie Tube. Many other films have endorsed the concern by the behaviour of human beings with nature, the problem of the management of waste, depletion of natural resources and as palpable as the climate change threats. The coming month, without going any further, two premieres as Interstellar, cLukas Nolan, and Los Boxtrolls, new film animation Studio Laika,carry important environmental messages in their stories. We have made a selection of 8 Movie2k with high environmental awareness, since different genera, have taught us to take better care of our planet, the only one we have at the moment.

Wall· E (2008) (available on youtubeonfire)

Until it reaches Insterstellar, can that no recent sci-fi film has so thoroughly portrayed the black (and dusty) future that awaits our planet if we continue with the present rate of unbridled consumption. Andrew Stanton home the first half of the film as a wordless story of a desolate Earth and lifeless where its mechanical protagonist, the robot Wall· E, is the only unit of cleaning that is active on a planet that is already considered unrecoverable. But portrait making was almost more frightening in the second half of human beings of the future, obese, narcotizados to their screens and sunk in their mobile armchairs on the space station where survive.


Nausicaa of the Valley of the wind (1984)

Animated film has served on many occasions channel to transmit environmental values that previous generations could not have so ingrained to the youngest of the family.Within this field, the Japanese master Hayao Miyazaki is all a specialist to provide to their animated love and respect for nature, jewelry to be threatened, does not hesitate to respond and defend themselves, as in The Princess Mononoke (1997). But before even from the creation of Ghibli, it all started with Nausicaa of the Valley of the wind,second film of Miyazaki, who also adapted a manga you. This antinuclear story, premiered with the recommendation of the worldwide Fund for nature (WWF), the Earth also it is devastated as a result of endless wars and Nausicaa is a pacifist Princess who defends his Kingdom and the only forest that remains contaminated and populated by giant insects.


FernGully (1992)

There are more recent titles with suspicious plot similarities -Avatar (2009), Epic(2013)-, but by closing the animation section would like to remind this humble classic, co-production of Hollywood with Australia, where the ecological anxieties of the 1990s had a well underlined embodiment. Inside a rainforest in wild deforestation lives a community of fairies in bikini, fighting against the evil spirit of the pollution and toxicity,Hexxus, represented by a viscous mass of oil and black smoke that Tim Curry pipe passed it by voice.


Mysterious ships (1972)

Latest samples of plant life of the land remaining after absolute extinction are some botanical ships that revolve around Saturn. There Bruce Dern the cares with the help of a couple of robots gardeners in the first film as a director of the author’s special effects Douglas Trumbull, thousand times more simple and ingenuous that the 2001: A Space Odyssey that had helped to create. The soundtrack with songs by Joan Baez contributes to reinforce the environmental message at the end of the era hippie.


Star Trek IV – Mission: save the Earth (1986)

Until the orca Willy stole centre stage to awareness of respect for the marine creatures with a franchise of films last syrup, the fourth film installment of Star Trek marked a turning point in the series thanks to the decision of the producers initially give the reins of the project to Leonard Nimoy. The interpreter of Spock devised alongside Harve Bennett an argument where the Enterprise mission is to travel from the 23rd century to the past, our age, to prevent the extinction of gray whales. It turns out that only they can save us in the future of the absolute destruction; Once the dolphins have decided to leave resulting lost (and thanks for the fish).


Promised land (2012)

The fleeced of natural resources, how to obtain them and squander them plays a central role in the filming of Gus Van Sant , starring Matt Damon, where a natural gas company representative comes to a small farming community with the intention to buy their land, devalued by the economic recession, and allocated to drilling. Not only emphasizes themes as the social responsibility of enterprises, but that its release in the U.S. led to extensive discussions very critical with the extraction of fossil fuels, known as economically profitable, hydraulic fracturing technique but with a serious cost of environmental impact due to their high consumption and pollution.


On leg of war (2010)

Although at this stage it seems highly unreasonable to claim a film starring Brendan Fraser in the last dozen years, this comedy family and goofy’s Roger Kumle (Crueles intentions, the sweetest thing) quite rightly so in an interview. Its plot layout could not be clearer although it had neon lights: Fraser plays a real estate developer who wants to raze a forest to build a residential area. This makes the animals that live there to declare war with digital movements and worthy of a Looney Tunes episode shenanigans where the actor plays be Elmer Fudd, Wile e. Coyote and cat wild at the same time. Defenestrada by critics, is the highest you can get physical humor and the environmentalist message you have never heard of subtlety, friends.

Three colors: blue, white, Red (1993-94)

And have to do the work of Krzysztof Kieslowski with environmental awareness and recycling? Then, as happens with the great storytellers, do not need to underline the message with fluorescent to transmit it. In the trilogy of films formed by Blue (1993),white (1994) and Red (1994), the same situation is repeated in each story of loneliness and misunderstanding urban: elderly people who fail to put bottles in the recycling bin. The reaction of each protagonist in each situation summarizes the general meaning of each film – liberty, equality, fraternity-. There is the best message to promote recycling: small and insignificant everyday gestures that, without effort, mean a world; in particular, our.

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