Environmental Accounting and Its Contributions to Organizational Performance

Objective: The objective of the research was to analyze the relationship between environmental accounting and organizational performance, investigating how the adoption of accounting practices focused on sustainability can contribute to improving financial and operational results and the image of companies. Methodology: The research adopted an exploratory approach, with the application of semi-structured interviews to a sample of 17 professionals in the area of ​​accounting and environmental management, working in companies from different sectors. Data collection was carried out through these interviews, and the results were analyzed qualitatively, using the discourse analysis technique. The analysis aimed to identify the professionals' perceptions about the importance of environmental accounting, its benefits, challenges and the impact on organizational performance. Results and Data Analysis: The results showed that most professionals recognize the growing importance of environmental accounting as a strategic tool for companies, not only to meet legal requirements, but also to add value, reduce costs and improve operational efficiency. The practice has been associated with improving corporate image and attracting investments, in addition to helping to identify and mitigate environmental risks. However, the implementation of environmental accounting faces significant challenges, such as resistance to change and a lack of understanding among senior management about its strategic relevance. Despite this, many participants believe that environmental accounting represents a competitive advantage, especially in a scenario where consumers and investors are increasingly concerned about environmental issues. Final Considerations: The research showed that environmental accounting plays a crucial role in organizational performance, contributing not only to environmental sustainability but also to the financial and strategic improvement of companies. Although there are challenges in its implementation, the perceived benefits, such as cost reduction, attracting investment and improving the company's image, indicate that environmental accounting will be increasingly integrated into the strategic processes of organizations. The trend is for the practice to expand and become a fundamental part of business strategies in the future, helping companies to stand out in the market and respond more effectively to social and environmental demands.