• management accounting

This paper first attempts to illustrate to readers that commitment to the natural environment has become a strategic action in today's competitive scenarios. In this regard, an overview of the effects that 'green' practices can have on the economic performance business performance. The focus will be on a study that allows a broader understanding of the causal relationships between circular economy practices (waste treatment, reduction and recycling within the company) and brand reputation and, in turn, the financial performance and also verifies whether and how brand reputation mediates the relationship between the 3R principles and financial performance.
The importance of the role of management accounting in the sustainability management. In this regard, accounting researchers must engage with organizations to help them incorporate sustainable development goals (SDGs) into their practices. In this way they can enable managers to make more informed decisions and therefore to direct both their actions and their results. It also presents an easy methodology developed in collaboration with companies, to integrate the SDGs into the decision-making process of corporate investment. This integration provided an understanding of the complexity inherent in the implementation of new technical and accounting procedures.
Finally, this paper will conclude with an analysis of the total cost of ownership regarding certain electric forklift models compared to those with an internal combustion engine (in this case we refer to the diesel engine). The main focus is on the forklift and warehouse equipment market, which is moving in a more sustainable direction, both in terms of fuel consumption and environmental emissions.