Environmental management accounting and sustainable development in a company in the industrial-fishing sector

Abstract

The study entitled Environmental Management Accounting and Sustainable Development in a company in the industrial-fishing sector had the general objective of determining the relationship between both categories in the fishing industry Microempresa Crudo y Cocido S.A.C., Chimbote - 2023. The present investigation was carried out with a quantitative approach, non-experimental design, cross-sectional transectional with a correlational level. The questionnaire was used as an instrument and the survey was used as a data collection technique. A sample population of 100 workers who provide their services in the various areas of the company was considered. The result was the existence of a high positive relationship between these study variables. Additionally, Spearman's Rho coefficient was 0.826. It is concluded that the better the environmental management accounting, the better the level of sustainable development.