Aplicación de la inteligencia artificial en la contabilidad ambiental : facilitador para la sostenibilidad empresarial.

Abstract

In Ecuador, the incorporation of artificial intelligence in accounting and environmental management is in its early stages, even as companies face increasing demands for transparency and sustainability. The objective of this study was to analyze the application of artificial intelligence in environmental accounting as a facilitator of corporate sustainability in the Ecuadorian context. Methodologically, a qualitative literature review was conducted using a non-experimental, descriptive-analytical design. This review was based on the analysis of 25 scientific articles published between 2021 and 2025, selected according to criteria of thematic relevance, timeliness, full-text access, and publication in peer-reviewed journals or those indexed in databases such as Scopus, SciELO, and Dialnet. The study's central contribution focuses on integrating the interrelationships between artificial intelligence, environmental accounting, and corporate sustainability, from a perspective geared toward emerging economies. The key finding was a functional convergence between artificial intelligence and environmental accounting, as automation, data analysis, and digital traceability can strengthen the measurement, control, and communication of environmental impacts. The conclusion is that this integration has the potential to improve both decision-making and organizational transparency.