Beyond recycling: how environmental accounting transforms the plastics industry

Resumen

This article explores the potential of environmental accounting (EA) as a strategic tool to promote sustainable development in the Colombian plastics sector, focusing on business benefits, the role of the accountant and the implementation of the Environmental Satellite Account (ESA). Methodologically, it combines quantitative analysis (OECD, DANE and World Bank data on plastic waste) and qualitative literature review (Scopus, on CA and business development). The research reveals that CA confers significant competitive advantages to companies, such as improved corporate image, access to tax incentives and promotion of innovation. The study highlights the evolution of the accountant towards sustainability and the importance of SWC in measuring and managing environmental impact. In conclusion, CA is fundamental to the sustainable development of the plastics sector, generating business benefits and contributing to environmental protection. The meter plays a crucial role, and the CSA is a valuable tool for the government