Objective:

To identify the contribution of sustainable cost to the achievement of the 2030 Agenda in relation to water.

Methods and techniques:

This study relies on the tridimensional theory of accounting, and uses a quantitative approach, with descriptive analysis. The method of analysis and synthesis is applied. The data collection technique used was document review.

Results:

The results from the determination of sustainable cost in two business sectors in Mexico are shown, and their contribution to the achievement of international goals is analyzed. The preliminary results show that sustainable cost is essential to the business sector, since it contributes to the achievement of commitments and challenges described in the 2030 Agenda related to goal No. 6.3: clean water and sanitation.

Conclusions:

Sustainable cost is a need for humanity.

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