Some Future-Oriented Solutions for Environmental Accounting
Published: July 29, 2026
Abstract
This paper presents the theoretical foundations of environmental accounting and evaluates both the achievements and the existing limitations in the implementation of environmental accounting practices at enterprises in Vietnam.
Based on the research findings, the paper proposes several future-oriented solutions to improve environmental accounting, including:
Paying greater attention to social and governance (ESG) issues;
Exploring and adopting new standards for sustainability accounting and reporting;
Developing relevant sustainability performance indicators to better meet the information needs of stakeholders.
These recommendations are expected to contribute to improving environmental accounting practices and promoting sustainable development among Vietnamese enterprises.
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