Costos en la gestión ambiental: camino necesario a la sostenibilidad

Abstract

Around the world, the importance of preserving the natural environment has been recognized, which has led to an increase in the expectations of various stakeholders involved. This process has driven the orientation that prioritizes sustainability. In this situation, the objective of this article is to promote environmental accounting as a necessary tool for environmental management, both in the business environment and on a global scale. The study consists of an exhaustive systematic review with a qualitative approach at a descriptive level through the review of scientific articles, consulted in databases such as: Scopus, Google academic, Scielo, Mendeley, among others. It is concluded that environmental management together with environmental accounting as a necessary tool to achieve sustainable development benefit society, the environment and the company in terms of promoting sustainability, corporate social responsibility, decision making, efficiency and competitive advantage.