Green Accounting and Sustainable Development of Listed Vietnamese Enterprises

NGUYEN THI HONG NGA, HOANG THI VIET HA, NGUYEN THI THANH LOAN

Abstract


Sustainable development is the indispensable trend of each nation in general, each enterprise in particular in the world. Vietnamese enterprises are not out of the trend. Green accounting has a close relationship with sustainable development. This research focuses on sustainable development, Green accounting according to the angle of disclosure of responsibility information in the Vietnamese enterprises' sustainable development report, that suggests the direction of application green accounting in these enterprises. This study has conducted research at 226 Vietnamese listed enterprises in five sectors, including real estate and construction, technology, industrial manufacturing, energy in 2016. The result shows that although Vietnam has issued regulations on disclosure of sustainable development information of enterprises, including information on environmental and social responsibility, the number of enterprises that have not yet disclosed responsibility information is quite large, and the quality and volume of responsibility information disclosure of corporate is still limited.

Keywords: sustainable development, green accounting, responsibility information, environmental responsibility

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Department of Public Administration
KHON KAEN UNIVERSITY.
Room A5 Floor 7th Rattanapittaya Building
Faculty of Humanities and Social Sciences,
Khon Kaen University, Khon Kaen, Thailand

Email:sataro@kku.ac.th

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