Resumen

ROSA LEAL, María Eugenia De la. Accounting and sustainable materiality. Trascender contab. gest. [online]. 2023, vol.8, n.23, pp.84-104.  Epub 08-Dic-2023. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v8i23.213.

Environmental accounting has the purpose of registering, controlling and disclosing environmental and social aspects in the operation of companies. The importance of this type of accounting is promoted and strengthened by the millennium objectives in the path of sustainability, presenting various proposals from international organizations.

In this topic, this work studies the proposals of business environmental accounting to date, its focus, scope and interpretations, through a qualitative methodology to analyze if they respond to an adequate proposal of accounting materialization of sustainability.

Concluding with an unproven emerging advance, unclear from the conception of business accounting, with a trend of orientation of an environmental accounting materiality, defined from the significant financial effect, and not necessarily to achieve the original mission of green accounting.

Palabras llave : Sustainability; environmental accounting; materiality.

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