Abstract
The dissertations made on the environment by Oscar Amaya and Marcela Bonilla are initially presented in this paper. Then, the approaches by the Global Reporting Initiative (or Global Reporting Initiative [GRI]) organization on the impact of the different development processes on the planet is presented, as well as how these impacts should be evaluated. The importance of the environmental perspective is subsequently discussed. The so-called environmental indicators, which are also called Eco-indicators, are also explained. The purpose of such indicators is defined, as well as their main functions and how they relate to management systems. Moreover, a classification of such indicators and how they might be applied is shown. Finally, conclusions are presented, evidencing the importance of an environmental perspective in the management processes aiming at the challenges faced by the company with the new realities