Social responsibility accounting and its implementation in Vietnam

Along with the growth of Vietnam’s economy, the corporate social responsibility (CSR) has received more and more attention from the public. Enterprises and the society have a mutual and intimate relationship. Enterprises receive benefits from the society while the society creates the necessary conditions for enterprises to do business activities. As a result, it is necessary for enterprises to fulfill their social responsibilities. The need for providing information about CSR has fueled the development of social responsibility accounting. Social responsibility accounting enables enterprises to control their social responsibility activities and assess the impact of these activities on their profits. This paper presents the contents of CSR and social responsibility accounting, and makes some suggestions for the implementation of social responsibility accounting in enterprises in Vietnam.