Treball de Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2014-2015 Since a few years ago, the society is increasing the role of environment inside the businesses. This is the effect, among other facts, of the damage that the society has been done along the time to the environment. That is why people are more concerned about not damaging it and decreasing the damage caused. It has to be said that companies are not the only responsible who destroy the environment, but they are one of the biggest ones. Because of that, businesses are more and more interested in taking into account the environment issue. The aim of this project is to show up the most important aspects of the environmental accounting and it is going to be shown the differences between USA and EU environmental laws, the differences in the practice (some real cases) and, lastly, how industries act in environmental audits.