Environmental accounting in the United States: Implications and lessons for Vietnam
Published: August 3, 2026
Abstract
This study examines the development and practical application of environmental accounting in the United States, with the aim of deriving policy-relevant lessons for Vietnam in advancing its accounting system in alignment with sustainable development goals. Drawing on the U.S. experience, the study proposes a set of strategic recommendations to foster the adoption of environmental accounting in Vietnam, including strengthening the legal and regulatory framework, enhancing human resource capacity, promoting greater transparency in environmental information disclosure, and implementing pilot initiatives at the enterprise level.
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