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

Fiestas Quiroz P.D.; Ruiz Alvarado J.F. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/leird2025.1.1.1069

Resumen

The study entitled Environmental management accounting and sustainable development in a company in the industrial-fishing sector aimed to determine the relationship between both categories in Microempresa Crudo y Cocido S.A.C., Chimbote -2023. This research was carried out with a quantitative approach, non-experimental design, cross-sectionaltransectional with a correlational scope. The instrument used was the questionnaire and data collection technique: the survey. 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. © LEIRD 2025.All rights reserved.

Instituciones: Universidad Tecnológica del Perú