Environmental Cost and Environmental Management in Non-Primary Industrial Companies in the District of Abancay, Apurimac Region, Peru – 2024

Abstract

The general objective is to determine how the Environmental Cost influences the Environmental Management in the non-primary Industrial Companies of the District of Abancay, period 2024. The hypothetical-deductive method was used, with a quantitative approach, the scope is correlational-causal, and the design is non-experimental-cross-sectional. The population is made up of 882 taxpayers registered in the database of the Peruvian Tax Administration - SUNAT, in the economic activity of non-primary industries, in the District of Abancay, period 2024. The sample is 268, and the unit of analysis was 239 managers surveyed involved in the area of production. A survey was used, using a Likert scale questionnaire. It was concluded that the research has obtained significant results that demonstrated that the Environmental Cost influences the Environmental Management in the non-primary Industrial Companies of the District of Abancay, period 2024, in the directions of prevention, control and image costs.  The recommendations point towards timely implementations and follow-ups.