Environmental Costs Versus Sustainable Business Development

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 longterm 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.