SUSTAINABILITY AND ESG REPORTS: THE INTEGRATION OF ENVIRONMENTAL ACCOUNTING

Abstract

The article analyzes the integration of environmental accounting into sustainability and ESG reports, highlighting its relevance for corporate governance, organizational transparency, and the attraction of sustainable investments. The qualitative research is based on a literature and documentary review encompassing scientific studies, international standards, and corporate reports published between 2015 and 2025. The findings reveal that while traditional sustainability reports prioritize descriptive and qualitative approaches, ESG reports present standardized and comparable metrics aligned with international frameworks, addressing the growing demand for reliable information from investors and stakeholders. However, challenges persist in the Brazilian context, such as the lack of robust regulatory standardization, absence of independent auditing, risk of greenwashing, and insufficient professional training in the accounting field. Furthermore, the study emphasizes the need for greater harmonization with international standards, mandatory adoption of regulatory frameworks, and the strengthening of continuing education for accounting professionals. It concludes that environmental accounting and ESG reports are strategic tools for promoting corporate sustainability, but their full effectiveness depends on regulatory, technical, and educational advancements, as well as future research evaluating the practical impact of these practices on business management.