The book Lights and Shadows in Accounting Reports on Environment and Culture arises from concern about the way in which territorial reports are produced and legitimized. This is a recurring situation in the municipalities under study, temporary or permanent places, researchers. By understanding accounting as a space for communication between different social agents and facing the complexity of both cultural and environmental life, it is necessary to review the way in which results are communicated and the aspects that the reality seen by the community in the territories, require their incorporation to guarantee the accounting claim of faithful representation.