Environmental Costs Versus Sustainable Business Development

  • Authors

    • Asma Khatoon Assistant Professor, Department of Accounting, College of Business Administration, Imam Abdulrahman Bin Faisal ‎University, Dammam, Saudi Arabia
    • Garima Jain Assistant Professor, Department of Business Administration, Institute of Engineering & Technology, Lucknow, India
    • Abubkr Ahmed Elhadi Abdelraheem Associate Professor, Department of Accounting, College of Business Administration in Hawtat Bani Tamim, Prince ‎Sattam Bin Abdulaziz University, Hawtat Bani Tamim, Saudi Arabia
    • Imran Ahmad Khan Associate Professor, S.K. College of Business, Aligarh, India
    https://doi.org/10.14419/w17p7w89

    Received date: August 11, 2025

    Accepted date: September 13, 2025

    Published date: September 24, 2025

  • Environmental Costs; Sustainable Development; Environmental Accounting

  • Abstract

    The need for companies to value, measure and disclose environmental impacts in the search to make better decisions regarding ‎environmental management in the future is evident, however, many companies decide not to recognize the environmental costs derived from ‎the development of their social object, this is largely due to the lack of knowledge of environmental accounting on the part of company ‎managers since they focus on short-term profitability, which in most cases implies an excessive consumption of resources, and not on long-‎term sustainability, which aims at a conscious consumption of these resources. Currently, due to the growing environmental deterioration, it ‎is necessary to take measures to ensure that resources are sustainable over time; therefore, it is of vital importance that companies integrate ‎environmental management policies into their operational development plans. Therefore, this article aims to provide a brief overview of the ‎role of environmental costs in the sustainable development of companies‎.

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  • How to Cite

    Khatoon, A. . ., Jain , G. ., Abdelraheem, A. A. E. ., & Khan, I. A. (2025). Environmental Costs Versus Sustainable Business Development. International Journal of Accounting and Economics Studies, 12(5), 987-991. https://doi.org/10.14419/w17p7w89