Evolution of Environmental Accounting in the last quarter century

This paper examines some of the most significant milestones in the development of Environmental Accounting from the signing of the Kyoto Protocol in 1997 to the present day. This branch of the discipline has been gaining autonomy through the process of ongoing reflection and feedback from experiences regarding the need to reflect the environmental effects of management in the assets of both corporate and non-profit entities. The path followed in the last quarter century includes quantitative and qualitative variables, sectoral and general interests, results assessment, and the impact of environmental regulations. In this way, the involvement of the accounting profession and accounting academics has grown in importance for the development of Environmental Accounting.