Environmental Accounting and Its Influence on Sustainable Development of a Private Company in Trujillo, 2024

Abstract

The present study aims to determine the influence of environmental accounting on the sustainable development of a private company in Trujillo, Peru, during 2024. The research is classified as applied and uses a quantitative approach with a causal correlational design. The sample consists of 50 employees selected through non- probabilistic intentional sampling. Validated questionnaires were used to measure the variables of environmental accounting and sustainable development, evaluating dimensions such as environmental management, green accounting, environmental budgeting, financial design, business competitiveness, and operational decisions. The results indicate a significant, positive, and moderate influence of environmental accounting on sustainable development, explaining 25.2% of its variability. Additionally, positive associations were found with the dimensions of financial design, business competitiveness, and operational decisions. Descriptively, environmental accounting predominantly shows a high level (54%), while sustainable development is mostly at a regular level (52%). The general conclusion of the study is that environmental accounting has a moderate, positive, and significant influence on the sustainable development of a private company in Trujillo.