Currently in metal mechanical companies, environmental accounting is not being adequately treated, because; There are no reports of the financial situation regarding environmental protection. The National environment policy aims to improve the quality of life of people that guarantees the existence of healthy and functional ecosystems in the long term; and the sustainable development of the country, preventing and protecting the environment. Considering accounting as the main information system of the company, it is necessary that accounting and auditing practices are adapted to adequately reflect the new information requirements, this is the case of "environmental accounting". For this, the objective of the investigation was formulated. Determine the influence of environmental accounting on the sustainable development of mechanical metal companies in Villa el Salvador; On the other hand, the research methodology was developed in this way; the type of research is applied, the explanatory level, the non-experimental cross-sectional design. Through the survey technique, an instrument called a questionnaire was applied. The study sample was made up of 100 collaborators from metal-mechanical companies. The result of the statistical analysis was that environmental accounting has a significant influence on sustainable development. The Chi square statistical test was used to test the hypothesis.