<p>This article is a reflection on the accounting records from the organizations of the positive and negative externalities and their social and economic impact. Initially a distinction between the different types of externalities is made to explain what they are about and then describe its effect on the accounting records of the organizations, considering its social costs in our society. Also we will describe the participation of the strategic plans and their corporate profits along with their responsibilities in order to see the impact in the accounting records and its impact on society.</p>