Any incentive program directed to the productive sector should include a very important factor represented by all actors that drive the national economy: small and medium agricultural and industrial enterprise. One weakness of this important segment is related to the lack of criteria for environmental management, given their particular activity. Based on this premise, the central objective of this research ranges from identifying the factors that create environmental liabilities, the inference of the effects or damage to the environment, to identify elements that may be subject of quantification, valuation and accounting; this leads to show some indicators of environmental management. The study corresponded to a multimethod research design, according to documentary techniques and the processing and analysis of the information obtained from the applied instruments to collect data such as the interviewing guide and the questionnaire. The population and the sample were constituted by small and medium agricultural and industrial enterprises and representatives of safeguarding environmental agencies. It was followed a holistic paradigm, which allows for addressing the levels of research in harmony with goals. The categories analysis was made using triangulation, supported by tables and graphs to the case of information gathered by the survey applied to such organisms. For the content analysis it was used the hermeneutics technique. Among other results it was derived environmental indicators to be considered by management to determine the efficiency and effectiveness of the environmental management, the accurate production actions, and also the environmental conditions, the significant elements of eco-efficiency and the quotes and proportions of agricultural production without using pollutants.
