The support is white fundamental of protective justinian codes of the nature and on public agencies to the environment, the main focus of these two entities is in the reduction of the emission of effect gases greenhouse in the atmosphere. To control and to reduce the emission of these gases the Convention Picture of United Nations on the Change of Clima (CQNUMC), through the protocol of Quioto created the Mechanism of Desenvolvimento Limpo (MDL) to help the countries of the Attached I, great industrial producers and bigger senders of the effect gases greenhouse, to fulfill its goals of 5,2% reduction, enter the years of 2008 the 2012, introducing a new form of energy use, through sources renewed, in order to brighten up the impacts caused to the environment. The objective of this work is to show the benefits that the insertion of the MDL as well as promotes in the widening of the support in the developing countries and its contribution for Ambient Negative reduction of the Externalidades the paper of ambient accounting the consequences of the costs for implantation in the industries. By bibliographical and documentary way definitions concerning the subject are presented and as the sustainable development can assist to the industries to control the negative externalidades using as main tool the ambient accounting that through important information guide managers and accountants in the taking of decisions that evidence ambient events and its relation with the patrimony of the entities. In reply to the problem of research regarding the benefits and costs generated for the implantation of the MDL, one evidenced that it is an excellent option for the control and reduction of the emission of the .causing gases of the global heating and important instrument in the promotion of the development and support for the developing countries that they search it offers energy. Word-key: Sustainable development. Mechanism of Clean Development. Ambient accounting.