Environmental Accounting: Analysis of Sustainable Accounting Practices

Micro and small businesses play a key role in the country's economic development, promoting competitiveness and entrepreneurship.Given the growing concern about sustainability, this study sought to show how sustainable practices can be applied in accounting firms.The research was conducted by means of a systematic review, with a qualitative approach and descriptive nature.The main objective of this article is to assess how environmental accounting contributes to integrating sustainable practices into the operations and financial reports of companies in the accounting sector.Viable sustainable practices for the accounting sector were explored, as well as the fundamental concepts of environmental accounting and its main aspects.The study identified a scarcity of research into the relationship between sustainability and accounting firms, highlighting the need for greater depth on the subject, since the range of studies searched does not highlight the field of study for organizations of this size.In addition, the study proposed strategies where organizations can benefit and add value to the organizational culture through responsible environmental management.As a result, the implementation of sustainable actions not only minimizes environmental impacts, but can also bring financial advantages and optimize the management of these companies, with these improvements being associated with efficient management of the costs and investments related to these initiatives.

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Publication Details

Journal
Scientific Journal of Applied Social and Clinical Science
Published
2025-02-20
DOI
https://doi.org/10.22533/at.ed.216532520027
Primary Topic
Sustainable Development and Environmental Policy
Type
article
Field-Weighted Citation Impact
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article

Environmental Accounting: Analysis of Sustainable Accounting Practices

Sabrina Nascimento, Marines Luiza Guerra Dotto
Scientific Journal of Applied Social and Clinical Science
Sustainable Development and Environmental Policy
article

Environmental Accounting: Analysis of Sustainable Accounting Practices

Sabrina Nascimento, Marines Luiza Guerra Dotto
article en

Abstract

Micro and small businesses play a key role in the country's economic development, promoting competitiveness and entrepreneurship.Given the growing concern about sustainability, this study sought to show how sustainable practices can be applied in accounting firms.The research was conducted by means of a systematic review, with a qualitative approach and descriptive nature.The main objective of this article is to assess how environmental accounting contributes to integrating sustainable practices into the operations and financial reports of companies in the accounting sector.Viable sustainable practices for the accounting sector were explored, as well as the fundamental concepts of environmental accounting and its main aspects.The study identified a scarcity of research into the relationship between sustainability and accounting firms, highlighting the need for greater depth on the subject, since the range of studies searched does not highlight the field of study for organizations of this size.In addition, the study proposed strategies where organizations can benefit and add value to the organizational culture through responsible environmental management.As a result, the implementation of sustainable actions not only minimizes environmental impacts, but can also bring financial advantages and optimize the management of these companies, with these improvements being associated with efficient management of the costs and investments related to these initiatives.

Scientific Journal of Applied Social and Clinical ScienceVol. 5(3)
Responsible consumption and production
Openalex Percentile: Top 96%
Sustainable Development and Environmental Policy
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