Abstract: Over the last few years, a lot has been discussed about sustainability and what it represents. We realized that this term is not clear and concise enough, but in time it will become understood by everyone. Some people consider that there are examples relating to sustainability, not knowing what the concept makes reference to, and others believe that sustainability represents an unwritten law that you must comply with. This is why we will try to explain this term, hereinafter focusing on the accounting impact of sustainable development on the business environment.