The purpose of environmental accounting is to provide information that helps managers to evaluate performance, make decisions, control and report. Environmental accounting includes a set of rules that improve the ability of accounting systems to identify, record and report the effects of environmental destruction and pollution, and the purpose of its application is to contribute information related to environmental costs in the existing accounting system. is. The purpose of this article is to evaluate the model of environmental sustainability and generational accounting with emphasis on social, environmental and economic criteria. The method of analysis is quantitative. The statistical population includes all experts and experts in the field of accounting in the field of environment, and the number of members of the specialized group in 15 companies is 25 people selected with a targeted method. The method of data collection is a researcher-made questionnaire. To determine the validity, the opinions of management experts were used and to measure the internal consistency, and for the reliability of the questionnaires, Cronbach's alpha coefficient was used. Also, descriptive statistics and inferential statistics methods (correlation test, multivariate regression and path analysis) were used to test the hypotheses. The results of this research indicate that there is a positive and significant relationship between the components of environmental sustainability and generational accounting with emphasis on social, environmental and economic criteria.