LA CONTABILIDAD AMBIENTAL EN LAS FINANZAS DE LAS EMPRESAS SUSTENTABLES EN MÉXICO

Abstract

En este estudio se analiza el efecto de la Contabilidad Ambiental en la Rentabilidad Financiera de las Empresas Sustentables de la Bolsa Mexicana de Valores. La investigación es documental y se sustenta  en la Teoría Tridimencional de la Contabilidad.  Se estudian los informes de sustentabilidad y los reportes financieros 2020  de 19 empresas.  Para la correlación de las variables se utiliza el Coeficiente de Rho Spearman. Los resultados muestran que en el ejercicio 2020 existe una correlación positiva entre la contabilidad ambiental y el margen de utilidad neta y la utilidad por acción datos que permiten un acercamiento al conocimiento sobre el efecto del medio ambiente en las finanzas de las empresas,  pues no se contó con la información de todas las empresas sustentables, lo que permite realizar futuras investigaciones con metodologías distintas. Analizar la relación de ambas variables en un sector empresarial en México justifica su originalidad. Las acciones ambientales tienen un efecto positivo en algunas razones de rentabilidad financiera, se sugiere a las organizaciones gestionar actividades en beneficio del medio ambiente, pues desde una óptica financiera contribuye a su competitividad.Purpose: This study analyzes the effect of Environmental Accounting on the Financial Profitability of Sustainable Companies on the Mexican Stock Exchange.   Theoretical framework: The research is based on the Three-Dimensional Theory of Accounting   Method/design/approach: The investigation is documentary. The sustainability reports and the 2020 financial reports of 19 companies are studied. For the correlation of the variables, the Rho Spearman Coefficient is used.   Results and conclusion: The results show that in the year 2020 there is a positive correlation between environmental accounting and the net profit margin and profit per share, data that allow an approach to knowledge about the effect of the environment on the finances of companies, since it is not It had the information of all sustainable companies, which allows future research with different methodologies. Environmental actions have a positive effect on some reasons of financial profitability   Research implications: Organizations are suggested to manage activities for the benefit of the environment, since from a financial point of view it contributes to their competitiveness.   Originality/value: Analyzing the relationship between the variables Environmental Accounting and Financial Profitability in a business sector in Mexico justifies the originality of the study.Purpose: This study analyzes the effect of Environmental Accounting on the Financial Profitability of Sustainable Companies on the Mexican Stock Exchange.   Theoretical framework: The research is based on the Three-Dimensional Theory of Accounting   Method/design/approach: The investigation is documentary. The sustainability reports and the 2020 financial reports of 19 companies are studied. For the correlation of the variables, the Rho Spearman Coefficient is used.   Results and conclusion: The results show that in the year 2020 there is a positive correlation between environmental accounting and the net profit margin and profit per share, data that allow an approach to knowledge about the effect of the environment on the finances of companies, since it is not It had the information of all sustainable companies, which allows future research with different methodologies. Environmental actions have a positive effect on some reasons of financial profitability   Research implications: Organizations are suggested to manage activities for the benefit of the environment, since from a financial point of view it contributes to their competitiveness.   Originality/value: Analyzing the relationship between the variables Environmental Accounting and Financial Profitability in a business sector in Mexico justifies the originality of the study.