| Sumario: | This paper deals with an analysis around the term environmental liabilities, identifying a variety of concepts around it and of diverse origin. The object of the research is focused on the approach of a new concept from the analysis and synthesis of the existing ones, as a conceptual base for the development of measurement and assessment methodologies in this field. Methodologically, we start from a systematic literature review using various criteria for the selection of relevant bibliographic material, which allows us to identify the main notions on the subject, subsequently, from an analysis and synthesis exercise, in parallel with the notion liability accountant, a new meaning is proposed.The results show a new conception, which facilitates the implementation of the word, and theoretically advances in the identification of responsibility and the economic valuation of these realities.
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