Accounting is not a technical neutral knowledge.

To the contrary, it is a potent social institution that

takes part in the construction and understanding of the

social and economic universe. For this reason, accounting

may ease making visible or hiding of environmental conflicts.

Due to this, the field of environmental and social accounting

is gradually gaining strength. The financial system

has a determinant role in the production and reproduction

of environmental conflicts. This work addresses the case of

the Argentinian banking sector and studies the role of environmental

accounting information (sustainability reports)

in the treatment of environmental conflicts in the banking

sector. We found that, despite the advances made by banks

regarding the disclosure of accounting environmental information,

environmental conflicts are not recognized

adequately in order to face the challenges that sustainable

development implies on its strong side.