Azucena Orellana Meza
DOI: 10.59427/rcli/2025/v25.020-026
The purpose of this research is to systematically analyze the extensive body of scientific evidence available in various specialized databases regarding environmental accounting and sustainable development, at both national and international levels. This study seeks to understand how accounting approaches contribute to promoting environmental sustainability, drawing out relevant lessons and practices for responsible resource management and the mitigation of ecological impact. By examining these paradigms, the research aims to demonstrate the alignment of environmental accounting practices with fundamental sustainability principles, as anchored in relevant international agreements and constitutional frameworks. Thus, it highlights the importance of integrating environmental accounting guidelines into corporate decision-making to ensure compliance with legal and ethical standards while fostering sustainable development. The methodology relies on a comprehensive review of scientific articles and studies concerning accounting practices within the realm of environmental sustainability, aiming to identify patterns, best practices, and significant contributions toward building a more ecologically responsible business environment.
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