Desarrollo Sostenible y Contabilidad: Integrando la Contabilidad Ambiental en Prácticas Empresariales

Abstract

This study addresses the integration of environmental accounting into business practices, highlighting its potential to foster sustainable development and its associated challenges. Through a comprehensive literature review in academic databases, sources discussing both the implementation and effects of environmental accounting on operational efficiency, product innovation, and stakeholder relationship management were analyzed. The findings reveal that while environmental accounting significantly improves energy efficiency and reduces costs, it also drives the development of eco-friendly products and strengthens corporate image. However, it faces challenges such as resistance to change, technological adaptation needs and lack of specific competencies. The discussion emphasizes the need to overcome these obstacles through investment in technology, staff training and the establishment of clear policies that promote a culture of sustainability. In conclusion, despite the challenges, the benefits of environmental accounting justify its adoption. Closer collaboration between academia, industry and regulators is suggested to facilitate its effective implementation, thus improving corporate sustainability and competitiveness.