The environmental accounting as a management tool for sustainability in logistics processes

Abstract

Environmental accounting is a key tool for integrating ecological considerations into business management, enabling the measurement and control of the environmental impact of organizational activities. In logistics processes, it facilitates the identification of emissions, resource consumption, and waste generation, thereby supporting decision-making aimed at enhancing efficiency and sustainability across the supply chain.The objective of this research was to analyze the role of environmental accounting in the sustainable management of logistics operations. A qualitative and descriptive approach was adopted through a literature review of scientific articles retrieved from academic databases such as Scopus, SciELO, and Google Scholar.The findings reveal that logistics activities generate significant environmental impacts, including greenhouse gas emissions, high energy and resource consumption, pollution, and waste generation. Additionally, the expansion of logistics infrastructure may negatively affect ecosystems. To address these challenges, various environmental accounting methods applicable to the logistics sector are available. These methods enable precise and comprehensive recording and monitoring of key aspects such as environmental costs, emissions, and resource usage. Likewise, the use of environmental accounting indicators facilitates the quantitative measurement of critical variables, supporting the identification of improvement areas and fostering decision-making oriented toward supply chain efficiency and sustainability. It is concluded that environmental accounting can serve as a strategic tool for enhancing the sustainability of logistics processes by enabling the measurement, control, and reduction of environmental impact, optimizing resource utilization, and promoting responsible business practices.