Environmental accounting for sustainable development: An empirical study in Vietnam

Abstract

This article provides an overview of environmental accounting for sustainable development such as approach, measurement of sustainable accounting and assess the impact of factors on the application of environmental accounting for sustainable development. The information of 80 companies used for research have been representatively selected from manufacturing, mining and processing industries, state ownership and nonstate ownership, in export processing zones and outside export processing zones at all scales of number of employees, equity, reve-nue in Vietnam. Data is analyzed using multivariate linear regression. Research shows that factors such as managers' perceptions of costs and benefits, environmental changes, characteristics of the scale of production and business activities of enterprises, pressures to announce sustainable environmental information and reporting have significant influences on the development of environmental accounting for sustainable development.

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