Environmental accounting as a strategy in business management

Abstract

This research aims to analyze the implementation of environmental accounting as a strategy in business management, the approach to which involves several steps, from raising awareness and commitment among top management to integrating environmental data into accounting systems and training employees. Strategy in business management is fundamental, as it provides clear direction, efficient allocation of resources and adaptation to market changes, as well as strengthening competitiveness and corporate reputation. In addition, the development of this research is justified because it contributes to the body of literature that already exists. Another relevant point is to understand that the methodology used for this research is characterized by a bibliographic and qualitative aspect, in which more than 20 works were selected. The results of this research show that environmental accounting plays an essential role in making decisions by identifying environmental costs and benefits, assessing risks, planning sustainability strategies and improving operational efficiency, as well as promoting sustainable practices. It also helps with regulatory compliance and innovation, providing a basis for informed and strategic decisions.