The role of accounting as a driver of sustainability (SDG 12)

This study analyzes the implementation of sustainable practices in five households over a five-month period, focusing on three axes: waste separation, use of reusable bags, and responsible consumption. Baseline and final surveys were administered, monthly follow-ups were conducted, and an economic e...

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Detalles Bibliográficos
Autores principales: Alvarez, Santiago Camilo, Mansilla, Lucas Esteban, Gas, Federico Julián, Flores, Francisco Daniel, Volpe, Richard Sebastian
Formato: informe de investigación
Publicado: Universidad Nacional del Comahue. Facultad de Lenguas 2025
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Acceso en línea:https://bibliotecadelenguas.uncoma.edu.ar/items/show/969
https://bibliotecadelenguas.uncoma.edu.ar/files/original/43972cd9ba5ecb63cecaae296a09b935.pdf
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Sumario:This study analyzes the implementation of sustainable practices in five households over a five-month period, focusing on three axes: waste separation, use of reusable bags, and responsible consumption. Baseline and final surveys were administered, monthly follow-ups were conducted, and an economic exercise compared the cost of “non-responsible” purchasing options versus more sustainable alternatives. Results show that four out of five families reduced their use of single-use plastic bags to near zero, decreased weekly household waste, and increased waste separation. In addition, all families recorded economic savings associated with responsible consumption: the September analysis indicates an average saving of approximately 28–30% in the categories assessed. This suggests that consumption choices aligned with SDG 12 involve not only a lower environmental impact, but also household economic efficiency. Finally, we propose that accounting can function as a pedagogical tool: quantifying waste avoided and money saved supports informed household decision-making and links day-to-day behavior with environmental and financial consequences.