Impact of green accounting on business performance and corporate social responsibility in seafood processing enterprises in Khanh Hoa province

The integration of environmental considerations into management accounting and business operations is receiving increasing attention from enterprises worldwide. Green accounting has emerged as a critical tool for measuring, recording, and reporting the environmental costs and benefits associated with production and business activities. In Khanh Hoa province, where numerous seafood processing enterprises serve both domestic and export markets, the adoption of green accounting and environmental management accounting has become increasingly important to meet regulatory requirements, market expectations, and sustainability objectives. Drawing on a comprehensive review of the literature on green accounting and its effects on business performance and corporate social responsibility, this study examines the relevance of these practices to the seafood processing industry. Based on the findings, the study proposes practical recommendations to promote the effective adoption of green accounting among seafood processing enterprises in Khanh Hoa province