Opportunities and Challenges in Disclosing Environmental Accounting Information at Vietnamese Enterprises

  • Nguyen Quynh Cham Hanoi University of Natural Resources and Environment, Hanoi, Vietnam`
Keywords: environmental accounting, environmental accounting information, Vietnam


This study was conducted to focus on the potential benefits and obstacles associated with transparent reporting on the environmental performance of Vietnamese businesses. The study identifies challenges such as lack of awareness, limited resources, data collection difficulties, complex regulatory environment, fear of negative publicity, and competitive pressures. On the other hand, the research highlights the opportunities for Vietnamese enterprises, including improved financial performance through attracting socially responsible investors and accessing green financing options. Additionally, disclosing environmental accounting information enhances reputation, fosters stakeholder engagement, and enables better risk management practices. To capitalize on these opportunities, the study recommends raising awareness, allocating resources, improving data collection and measurement processes, streamlining regulatory frameworks, addressing transparency concerns, and fostering a culture of sustainability. By addressing the challenges and leveraging the opportunities, Vietnamese enterprises can drive positive environmental impact, enhance their reputation, and strengthen their long-term sustainability.


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How to Cite
Nguyen , Q. C. (2024). Opportunities and Challenges in Disclosing Environmental Accounting Information at Vietnamese Enterprises. Central Asian Journal of Innovations on Tourism Management and Finance, 5(2), 1-9. https://doi.org/10.17605/cajitmf.v5i2.75