Environmental accounting for the sustainable development of a plastics factory

Abstract

The research "Environmental Accounting for the Sustainable Development of a Plastics Factory" focused on the relevance of accounting around plastics factories. Unit I investigated the environmental impact of the plastics industry at a global and local level, addressing its evolution, types, economic influence and environmental effects. Unit II defined sustainable development, breaking down its concept, components and objectives to achieve economic, social and environmental balance. Unit III explored environmental accounting, addressing its concept, utility, costs, applications, reporting, and environmental performance indicators. In the legal framework, considering laws, decrees, resolutions and ordinances in the plastics industry and environmental management, including local regulations. The research took a quantitative approach, relying on data collection and analysis to assess quantifiable aspects of environmental accounting. Using a descriptive approach, conclusions were drawn that highlighted the essentiality of accounting to drive sustainable development in factories. A questionnaire with closed questions was proposed, which reflected an understanding of the importance of Environmental Accounting in the business environment and its impact on sustainable development. Respondents demonstrated a willingness toward accounting practices and environmental disclosures.

DOI:https://doi.org/10.56238/sevened2023.001-016