Resumo

SINFOROSO MARTINEZ, Saulo; FONDON VAZQUEZ, Edith  e  ALVAREZ VELAZQUEZ, Edalid. Environmental Accounting from the Sustainability Reporting Standards: A Study of Sustainable Companies in Mexico. Vértice univ. [online]. 2025, vol.27, n.96, e498.  Epub 04-Nov-2025. ISSN 2683-2623.  https://doi.org/10.36792/rvu.v27i96.498.

The objective is to identify the application of Environmental Accounting from the Sustainability Reporting Standards (SRS) in sustainable companies listed on the Mexican Stock Exchange (BMV), through environmental items and the Basic Sustainability Indicators (BSIs), energy consumption subsection. This research, based on the Three-Dimensional Accounting Theory and the Sustainability Reporting Standards (BSIs), is documentary. Environmental accounting variables and SDG 7 are studied. Likewise, the financial and sustainability reports for the 2023 fiscal year of 30 sustainable companies listed on the BMV are used, and worksheets are used as a data collection tool. Addressing SDG 7 from the perspective of Environmental Accounting and BSIs is the unique feature of the study. The results show that, during the 2023 fiscal year, companies accounted for investments, certifications, and property, plant, and equipment environmental related to SDG 7. Through the IBSO-energy approach, it is identified that companies have an area of ​​opportunity to shift more toward sustainable consumption. It is concluded that Environmental Accounting and ISBO have a positive impact on the conservation of the planet, as they promote business decision-making in a sustainable environment.

Palavras-chave : Accounting; Sustainability; Environment; Sustainable Development.

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