O papel da contabilidade ambiental no desenvolvimento de empresas sustentáveis e socialmente responsáveis: uma análise nas empresas do sertão alagoano

Abstract

Due to the worsening of social and environmental difficulties, society in general is forced to go through stages of remodeling. Currently, it is concerned not only with the production of financial wealth, but also with social wealth, fostered by the sustainable relationship between economic and environmental gains. In this sense, this research aimed to evaluate whether companies in the backlands of Alagoas use environmental accounting for sustainable and socially responsible development. To this end, a field survey was conducted, highlighting the importance of environmental accounting and its fundamental role in monitoring sustainable social development. Therefore, a qualitative and quantitative study, descriptive of the relationship between accounting and the environment and sustainable development. The time frame concerns the years 2020 to 2024. Within the universe of companies from Alagoas headquartered in the backlands, the sample was composed of 60 companies, chosen for reasons of convenience and opportunity by the authors. After the study, it was found that environmental accounting plays an indispensable role in the development of sustainable and socially responsible companies. However, only a minority of the companies analyzed in the backlands of Alagoas use the concepts and benefits of environmental accounting. Further research is suggested on this relevant topic, which is still little applied in the market.