ENVIRONMENTAL ACCOUNTING AND ITS CONTRIBUTION TO THE SUSTAINABLE DEVELOPMENT OBJECTIVES

Abstract

In this research, the topic of Environmental Accounting and its contribution to sustainable development objectives was discussed. This study took as reference 3 investigations carried out by a professor and some Public Accounting students at the San Marcos University.
This research describes the need that all companies have and the impact that Accounting standards have in the sustainability part; it is a great challenge that companies and universities have to undertake to teach this topic which they should start trying. Therefore, with all the previous information, the following key question can be deduced to formulate what you want to investigate: What role does environmental accounting have in contributing to sustainable development objectives and what importance does it have at San Marcos University?
Among the recommendations that can be reached with the development of this research, we can mention that environmental accounting tools must be created to measure performance in terms of the SDGs and some important recommendations are given to change some Accounting Teaching and accounting strategies.