This thesis aims to identify whether the environmental policies of Environmental Public Expenditure in Áncash are focused on aspects of sustainable development through a set of economic, social and environmental factors. For this purpose, we used a panel data model with random effects considering the 20 provinces of said region during the period 2013-2018. It should be noted that this study takes as a reference the methodology proposed by Guandalini (2016) and Broietti et al. (2018) for the states and municipalities of Brazil. The results indicate that the variables: Municipal Income, Population and Average Years of Education showed to be significant in the model. As well, they showed a positive correlation with respect to the dependent variable. Therefore, they determine the behavior of the Ancash GPA. The importance of these results is that both the public and private sectors have gre...