The emergetic method, or energy accounting uses the thermodynamic basis of all forms of energy, resources and human services,  and  converts  them  into  equivalents  of  a  form  of  energy:  the  solar  emergy.  The  emergy,  is  defined  as  the  useful energy of a certain type that has been used directly or indirectly in the transformations, necessary to generate a product or service. It takes into account, and in fact measures, the quality of different forms of energy such as: sunlight, water, fossil fuels, and minerals. The recognition of these differences are the theoretical bases of the emergetic methodology which find in the thermodynamics, the general theory of system and the ecology of systems, their conceptual bases. This paper explains the  concepts,  methodologies  and  indicators  most  commonly  used  to  determine  the  sustainability  of  products,  processes  and services based on the emerging method, highlighting their advantages and disadvantages, as well as examples of their application.