Environmental Accounting as a Tool for an Organization's Contribution to Supporting Sustainable Development

Abstract

  This study examines the role of environmental accounting in achieving sustainable development by analyzing the theoretical foundations of both concepts and exploring the relationship between them. Using a descriptive-analytical approach based on a review of relevant literature, the study highlights the importance of environmental accounting as a tool for measuring and disclosing environmental costs and impacts. The findings indicate that environmental accounting contributes to improving environmental performance, enhancing transparency and accountability, supporting informed decision-making, and promoting the efficient use of resources. Furthermore, it facilitates the integration of environmental considerations into organizational strategies, thereby supporting the economic, social, and environmental dimensions of sustainable development. The study concludes that environmental accounting is a key mechanism for advancing sustainability objectives and fostering long-term environmental and economic balance.