MINISTRY OF EDUCATION AND TRAINING
UNIVERSITY OF ECONOMICS HO CHI MINH CITY
-----
-----
LAM THI TRUC LINH
THE FACTORS AFFECTING THE
DISCLOSURE OF ENVIRONMENTAL
ACCOUNTING INFORMATION IN
AQUACULTURE ENTERPRISES VIET NAM
Major: Accountancy Code : 9340301
PhD THESIS - SUMMARY
Ho Chi Minh City - 2019
The study was complete at:
University of Economics Ho Chi Minh City
Supervisor:
Assoc. Prof. Dr. Nguyen Khac Hung
Assoc. Prof. Dr. Huynh Duc Long
Reviewer 1:..................................................................
......................................................................................
Reviewer 2:..................................................................
......................................................................................
Reviewer 3:..................................................................
......................................................................................
The dissertation will be presented to the Dissertation
Board at the school level:.............................................
At …. hours …. day ... month .... year ….
The dissertation can be found at the library:
......................................................................................
......................................................................................
......................................................................................
-1-
-
1. Introduction
1.1 Topic reasoning
The disclosure of information environment is an
important step in the implementation of environmental
accounting (Chen & Roberts, 2008). Three categories of
information must be disclosed: environmental expenses,
environmental assets, environmental liabilities on the balance
sheet, the income statements and notes of financial statements
(Senn, 2018). In foreign studies, environmental information
published mainly through the annual report, the disclosure may
be voluntary or mandatory. According to (Deegan, & 2000;
O'Donovan, 2002) announced the voluntary environmental
information in the annual report is the way that organizations
use to convey a specific message about the activities and
measures for environmental protection. In addition, the
publication of the enterprises environmental information is
considered in response to the pressure of the stakeholders such
as environmental regulators, providers and communities,
business management (Cormier et al, 2005; Neu et al, 1998).
Through the publication of environmental information, the
businesses desire to enhance legitimacy by the publication of
environmental investments and persuade the community to
believe that businesses are very interested in the protection of
the environment. Environmental information published
primarily nonfinancial information. Depending on the object
using the information, their concern that business will announce
spending for environmental activities or just emphasize the
environmental impact and the measures that businesses have
done (Eltaib Eltaib Elzarrouk, 2012)
The results of the research on environmental disclosure in the
developed and the developing countries from (Al-khuwiter,
2005) indicates that announced the environmental information
in developed countries more advanced than the research has
been done in the developing countries.In developed countries,
research on the determinants and the quality of the
environmental information disclosure; investigate the
relationship between environmental information and
environmental and economic efficiency. In contrast, in the
developing countries, the focus of the study is whether
-2-
-
companies have published environmental information or not
and the amount of this information.
Environmental information can be provided in various
forms as the qualitative statement, quantitative data, financial
reports, graphics or images, the CEO's report. This information
can be presented in annual reports or independent report or
sustainability report according to Global Reporting Initiative
(GRI), through press releases, company web sites and other
media (Mata et al, 2018).
In previous studies, the factors were identified to affecting the
quality and level of environmental information disclosure such
as:
(1) Environmentally sensitive sectors (Gamble Associates,
1995 &; Fekrat et al, 1996; Deegan and Gordon,1996; Cormier
and Gordon, 2001; Liu and Anbumozhi, 2008; Suttipun et al,
2012; Barbu et al, 2012)
(2) Pressure from the policy, manager, environmental
management agency, public (Walden and Schwartz, 1997; Neu
et al, 1998; Rowe & Wehrmeyer, 2001; Suttipun et al, 2012; Li,
2014)
(3) Publication information standard environment, the
environmental accounting guidelines (Fortes & Akerfeldt,
1999; Gamble et al, 1995; Deegan and Rankin,1996; Suttipun et
al, 2012; Jerry, 2015; Kaya, 2016)
(4) The attitude of managers (Suttipun et al, 2012; Ngo Thi
Hoai Nam, 2017).
These studies are done in the context between the different
countries in order to assess the extent of environmental
information between countries or between industries in the
same country. The publication of environmental information is
the next step of implementing environmental accounting. So,
the term environmental disclosure in the foreign studies is
published information of environmental accounting
In Vietnam, environmental accounting is researched
of acadamic aspects, there are also a number of specific studies
on the application of environmental accounting in the
enterprises of oil and gas processing, processing of aquatic
products. These researchs only to record, measure and provide
information about adequate environment for users
-3-
-
In addition, these studies also identified the factors
that impact the environmental information disclosure. (Hoang
Thuy Dieu Linh, 2013; Hoang Thi Bich Ngoc, 2017; Ngo Thi
Hoai Nam, 2017).
However, Hoang Thuy Dieu Linh (2013) reviews the
publication of environmental information currently do not meet
the needs for information for the parties concerned. From
survey of researchers, the publication of environmental
information in aquaculture enterprises in Vietnam are mainly
qualitative and published according to the instructions of
circular No. 155/2015/TT-BTC or according to the global
reporting initiative (GRI). This mean is not yet announced
environmental informations from the results of environmental
accounting as the study foreign
The information disclosure of environmental accounting
as a way to convey the message of the business with respect to
environmental issues. In industry sensitives for environment,
the environmental information disclosure of environmental
accounting is necessary in response to the pressure from the
Government, investors, customers, the community is the objects
affected by the operation of the enterprise, the factors were
discovered from the previous research work and the extent of
the influence factors to the disclosure of environmental
accounting information in aquaculture enterprises in Vietnam or
not, need to be verified. So, I decide to choose the topic "The
factorsaffecting the disclosure of environmental accounting
information in the aquaculture enterprises Vietnam" as my
thesis.
1.2 Objectives and research questions
Overall goal
To determine status information disclosure of
environmental accounting, influence factors and the extent of
the impact of the factors to the disclosure of environmental
accounting information in aquaculture enterprises Vietnam.
Specific goals
Objective 1: To determine status information disclosure
of environmental accounting in aquaculture enterprises
Vietnam
Objective 2: To identify the factors that impact on the
