El impacto contable y financiero de la sostenibilidad y la economía circular de la Empresa Elohimtex Industria Deportiva Cía. Ltda. del cantón Tisaleo, provincia de Tungurahua, año 2025.

Abstract

This research investigates the impact of sustainability and circular economy practices on the financial operations of ELOHIMTEX Industria Deportiva Cía. Ltda, located in Tisaleo, Tungurahua province. Conducted in 2025, the study aims to evaluate whether the company's implementation of sustainable practices—like recycling fabric scraps and reducing energy consumption—translates into actual profit or increased costs. Utilizing a mixed-methods approach, the researchers distributed surveys with Likert scale questions to five accounting staff and performed semi-structured interviews with executives to gather insights on the financial implications of sustainability practices. Additionally, they analyzed internal reports regarding environmental initiatives. The findings reveal that while ELOHIMTEX engages in sustainable practices that appear beneficial, these initiatives are poorly represented in the accounting records. An alarming 80% of survey participants were uncertain about the proper identification and allocation of environmental costs, and 60% noted a deficiency in clear criteria for valuing recycled materials and energy savings. Nevertheless, a significant majority (80%) recognized that sustainable initiatives positively influence the company's cash flow, indicating that the economic benefits are apparent even if not adequately documented in financial records.