Year: 2025
Type: article
Abstract: Objective: The objective of the research was to analyze the main challenges and opportunities that organizations face when adopting environmental accounting in their management practices. Methodology: The methodology adopted was a bibliographic review, in which academic articles, company reports and case studies on the subject were analyzed. Surveys were conducted in databases such as SciELO, Google Scholar and Scopus, through the use of keywords associated with the central theme of this research, as well as through the use of Boolean operators AND and OR. Results and data analysis: The results indicated that, although the implementation of environmental accounting faces challenges such as the lack of accurate data, organizational resistance and the absence of universal standards, it also offers significant opportunities, such as reducing operating costs, improving competitiveness, strengthening the institutional image and attracting sustainable investments. Conclusion: It was concluded that, despite initial difficulties, companies that adopt environmental practices are better positioned to deal with risks and regulatory changes, in addition to contributing to long-term sustainability, which makes them more competitive and socially responsible. The research highlighted the relevance of environmental accounting as an essential strategic strategy for organizations to adapt to the context of growing environmental awareness and corporate regulation.
Authors: Kennya Rodrigues Nunes, Tatiane Atanásio dos Santos Bernardy, Alline Barros Meira, Márcio Rodrigues Rocha, Maria do Socorro Saraiva Pinheiro, Haline Rachel Lino Gomes, Deise Mara do Nascimento, Valdéria Colen da Silva, Paulo Deiser Pereira Faria, Rodrigo Aparecido Domingues de Oliveira, Elijalma Augusto Beserra, Belmiro do Nascimento João, Maria Leonida Soares Marreiro Oliveira
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4409228161