Impacto de la contabilidad ambiental en la sostenibilidad empresarial

The study explores the impact of environmental accounting on corporate sustainability in the face of increasing social scrutiny and the need for corporate transparency. Through a systematic literature review of academic literature published between 2000 and 2024, conceptual approaches, methodologies and empirical experiences that articulate financial and non-financial metrics to quantify environmental impacts were analyzed. The results show that pressure from interest groups, the existence of demanding regulatory frameworks, organizational culture oriented towards sustainability, and the availability of technical and financial resources are determining factors for its adoption. The analysis confirms that environmental accounting helps to legitimize business activity, manage reputational risks and promote the creation of sustainable value, although there are still challenges related to methodological standardization and capacity gaps between large companies and SMEs. It is concluded that the effective integration of this practice requires strengthening regulations, promoting technical training and consolidating a corporate culture committed to environmental responsibility.