The Role of Green Accounting in Promoting Environmental Sustainability in Enterprises in Vietnam
CENTRAL ASIAN JOURNAL OF INNOVATIONS ON TOURISM MANAGEMENT AND FINANCE, 4 (10):
122-130 (October 2023)Abstract
This study highlights the role of green accounting in promoting environmental sustainability in enterprises in Vietnam. By means of qualitative research, the study identifies factors driving the adoption of green accounting, including legal requirements, stakeholder pressures, and factors within the organization. It also highlights the positive impact of green accounting on resource consumption, waste generation and carbon emissions. Based on the results of the study, a number of recommendations are made to promote the implementation of green accounting practices in enterprises, helping to improve environmental performance, improve reputation and align with stakeholder expectations.