The territorial entities have the mission of contributing from their management to territorial development, from the economic and social aspects, based on the improvement of the living conditions of its inhabitants. Today the improvement is not directed only to people, but the environment is taken into account as that fundamental aspect that will allow the preservation of human life. The actions directed from the territorial governments towards environmental sustainability have an impact on the socioeconomic development of the region; therefore, they are also monetizable and are evidenced in public accounting through budget execution and in financial statements through cash flows from tax collection and also through investments made in the community.