Resumo

LOPEZ JARA, Ana Alexandra. Environmental management accounting as a tool to generate business sustainability. Investigación y Negocios [online]. 2019, vol.12, n.19, pp.18-27. ISSN 2521-2737.

Abstract Environmental problems in recent decades have become a major issue for accounting, which has shown through their studies a particular interest in finding solutions to the responsibility that is with the environment. The objective of this study is to know the efficiency of the accounting and environmental management used by a fuel marketing company in the presentation of financial reports, considering the strong environmental impact it generates in its environment. The research is framed in a qualitative approach, documentary design, of a descriptive type, using as a fundamental technique the bibliographic review of primary sources and the financial analysis of the accounting items used during the period 2015-2016. Among the main results, the lack of environmental accounts for the presentation of financial statements and limited environmental management, generating a gap between the environmental and accounting management of the entity.

Palavras-chave : Environmental management; accounting; sustainability.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )