Impacto de la contabilidad ambiental en la sostenibilidad empresarial

Joshelyn Germania Chamorro-Quiñónez

doi:10.55813/gaea/rcym/v3/n1/33

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Published: 2025-02-12

DOI: https://doi.org/10.55813/gaea/rcym/v3/n1/33

Keywords:

environmental accounting, corporate sustainability, environmental disclosure, organizational legitimacy, corporate social responsibility

Chamorro-Quiñónez, Joshelyn Germania

Universidad Técnica Luis Vargas Torres de Esmeraldas

https://orcid.org/0000-0001-9015-035X

Abstract

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.

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Vol. 3 No. 1 (2025): Methodological Perspectives in Times of Change

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Artículos

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Author Biography

Chamorro-Quiñónez, Joshelyn Germania, Universidad Técnica Luis Vargas Torres de Esmeraldas

Engineer in Accounting and Auditing, Certified Public Accountant (CPA) from the Pontificia Universidad Católica del Ecuador, Esmeraldas (PUCESE), and Master in Business Management, mention in Marketing Management, from the Universidad del Zulia, Venezuela. He is currently pursuing a Doctorate in Management Administration at the Universidad Benito Juárez, Mexico. He has taught at the Universidad Técnica Luis Vargas Torres de Esmeraldas, La Concordia, from August to December 2023 and from February to June 2024, and at the Universidad Autónoma de Chiapas from January to June 2023, with a duration of five months at each institution.

How to Cite

Chamorro-Quiñónez, J. G. (2025). Impact of environmental accounting on corporate sustainability. Scientific Journal Science and Method, 3(1), 15-29. https://doi.org/10.55813/gaea/rcym/v3/n1/33

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