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The objective of this study is identify the intrinsic relationship presented of green accounting and sustainable development in order to reveal the impact of economic activities on the environment and their link in decision-making and financial system of companies. The research design corresponds a qualitative documentary review, based on the systematic review of more (50) research articles published in journals indexed in high-impact SIRs. The results showed that green accounting provides a clear and real picture of the sustainable development that organizations generate and how it influences the creation of business practices that allow mitigating environmental damages derived from the operational activity of companies. This allows us to conclude that there is a direct link between the two topics, therefore it is necessary to address them from various scenarios in order to ratify the level of significance of green accounting in the company's operational structure, in order to generate sustainable development.

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