Integrating Sustainability Into Business Accounting: An Approach to Responsible Economic and Financial Management

A systematic review was carried out on the production and publication of research papers related to the study of Business Accounting, Sustainability, Responsible Finance, during the period between 2017 and 2022 under the PRISMA approach (Preferred Reporting Items for Systematic reviews and Meta-Analyses). The purpose of the analysis proposed in this document was to know the main characteristics of the publications registered in the Scopus and Wos databases during the study of the proposed variables, achieving the identification of 64 publications in total. Thanks to this first identification, it was possible to refine the results through the keywords entered in the search button of both platforms, which were BUSINESS ACCOUNTING, SUSTAINABILITY, RESPONSIBLE FINANCES, reaching a total of 14 documents, excluding duplicates and those that did not meet the analysis criteria. Among the main findings in the analysis applied to the identified articles, it is highlighted that business accounting must evolve towards a model that effectively integrates sustainability into its processes. Business practices that incorporate social and environmental metrics not only meet stakeholder expectations and regulatory standards, but also drive long-term economic success.