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This article undertakes a comprehensive review of the crucial intersection between accounting and the environmental variable, focusing on developments from 2015 to 2025. It highlights how ecological factors have transformed into critical determinants of competitiveness and business risk in the contemporary context. The methodology employed involved a qualitative analysis and critical interpretation of key texts from recent academic research and specialized corporate and regulatory reports. Key findings reveal a significant evolution in the accounting field, which is actively re-evaluating its information models to effectively capture and communicate the relevant results of economic entities' interaction with their natural environment. Despite notable advancements in standardization through frameworks like IFRS S2 and the Corporate Sustainability Reporting Directive (CSRD), a persistent need remains for achieving a comprehensive and understandable assessment of both monetary and non-monetary aspects that promote environmental sustainability within the traditional accounting framework. This review emphasizes the imperative for accounting to adapt, emerging not only as a tool for compliance but as a strategic pillar for sustainable management and corporate transparency in the era of climate change and broader nature-related considerations.The study concludes by proposing new lines of research to address the ongoing challenges and opportunities presented by the integration of the ecological dimension in accounting practice.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
