Environmental Accounting: Analysis of Sustainable Accounting Practices

• DOI: https://doi.org/10.22533/at.ed.216532520027

• Palavras-chave: Environmental accounting, sustainable practices, sustainability.

• Keywords: Environmental accounting, sustainable practices, sustainability.

• 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.