Integración de la contabilidad verde en la gestión empresarial y sus perspectivas investigativas sostenibles

The article examines the integration of green accounting into business management as a key tool for driving sustainability. Through a systematic literature review of recent studies in databases such as Scopus and Web of Science, it identifies benefits such as improved strategic decision making, reduced financial and reputational risks, and optimized use of resources. It also addresses challenges such as lack of regulatory standardization, organizational resistance to change and high initial costs. The analysis emphasizes how green accounting can strengthen business competitiveness by responding to growing consumer and investor demand for environmental responsibility. The conclusions highlight the importance of creating clear regulatory frameworks, promoting training and providing incentives to facilitate adoption. Finally, the article highlights the transformative potential of green accounting to align economic and environmental objectives, positioning it as an essential pillar in the transition to sustainable business models.