Environmental accounting for sustainable development

From the perspective of disclosure regulation, discosure content and disclosure mode, this paper study the differences in environmental accounting information disclosure in some developed countries: the United States, Great Britain, Germany, Japan, and China, and then puts forward some suggestions for improving the environmental accounting information disclosure system in Vietnam.

8p leminhvu111 07-06-2024 3 0   Download

Climate change and pollution are big problems all over the world, not just in one country. Because of this, countries are starting to focus more on protecting the environment and finding ways to grow their economies in a “green” and sustainable way. As one of these countries, Vietnam is using special bonds called green bonds to help fund projects that protect the environment. This is a critical effective tool for mobilizing capital to attract investment capital from domestic and foreign investors for sustainable environmental protection projects in Vietnam.

6p leminhvu111 07-06-2024 3 0   Download

Governments and countries are making efforts to overcome the consequences of climate change, especially reducing greenhouse emissions. The concept of “carbon market” was also born from there as one of the economic solutions to solve environmental problems. By studying the experiences of some countries in the Emissions Trading Mechanism, this article offers some suggestions for Vietnam to improve the legal framework as well as organize and operate the carbon market effectively.

12p leminhvu111 07-06-2024 1 0   Download

The study makes use of exploratory and descriptive research design and is based on secondary sources of data collection. The dimensions of sustainable banking have been identified as environmental, social and governance (ESG). The research further highlights that sustainability issues focused by banks primarily involve “environmental” and “social” considerations, however, the “governance” aspect has not yet been considered by many. Moreover, the study reveals that there are no guidelines specified by the Bank of Lao PDR (BOL) for sustainable banking practices in Lao to date.

17p leminhvu111 07-06-2024 0 0   Download

The study assesses the impact of foreign direct investment (FDI) and institutional quality on the environment, while also determining the role of institutional quality in the environmental effects of FDI in developing Asian countries. By analyzing panel data from 10 developing Asian economies for the period 1996-2021 using the System Generalized Method of Moments, the research finds evidence confirming the negative impact of FDI on environmental quality in these countries.

13p leminhvu111 07-06-2024 3 0   Download

The research plays a role in discovering factors affecting green banking activities, thereby contributing to raising customers’ awareness of green banking in the sustainable development of banking in Vietnam. In addition, the research serves as a basis for planners to set forth directions to increase awareness and social responsibility of the commercial banking system for environmental protection and combating climate change.

9p leminhvu111 07-06-2024 1 0   Download

This study evaluates the factors influencing environmental accounting in leather shoe manufacturing companies in Vietnam. Primary data were collected from February 2023 to May 2023, with 283 valid observations for formal research. The analytical and data processing tools used include descriptive statistical methods, reliability testing of scales, exploratory factor analysis (EFA), and hypothesis testing using the least squares method.

12p longtimenosee09 08-04-2024 4 1   Download

Ebook "Accounting for sustainable development performance" provides insights into the interrelationship between existing management accounting practices and accounting tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses the issue of sustainable development. Few studies have sought management accountants views on accounting techniques.

143p tuongnhuoclan 27-11-2023 10 4   Download

Ebook "Environmental options: Accounting for sustainability" provides not only a model at the global level, but also at the level of individual industries, and for various social groups. Of equal significance, the framework also allows international linkages to be examined. The proposed framework will serve as a common yardstick in formulating environment policy in both developed and less developed countries, setting the standard for further international cooperation.

430p loivantrinh 29-10-2023 6 3   Download

Hai Hau - Nghia Hung are two coastal districts in the Southeast of Nam Dinh province with total area of 35,652.29 km2 . Located in the middle between the Southern provinces of the Red river delta and the North Central provinces, Hai Hau and Nghia Hung are about 100 km from Hanoi along National Route 1A and 80 km from Hai Phong, in an area directly affected by the Hanoi - Hai Phong - Quang Ninh growth triangle. The two districts have an approximately 47 km coastline accounting for over 65% of the coastline of the province.

7p caygaocaolon6 22-07-2020 29 3   Download

This article provides an overview of environmental accounting for sustainable development such as approach, measurement of sustainable accounting and assess the impact of factors on the application of environmental accounting for sustainable development.

10p tozontozon 25-04-2020 10 2   Download

The primary aim of this study is to identify how environmental or green Accounting could contribute and ensure sustainable development. It is a descriptive study which has investigated about the environmental accounting and sustainable development from the existing literature. The result indicated that most organizations often ignore large environmental costs. The sound green practice accounting is required.

17p trinhthamhodang2 19-01-2020 12 0   Download

Enterprises that want to develop sustainable business with high competitiveness need to balance three factors: economic, environmental and socially responsible, towards a green economy - ensuring the long-term development of future generations starting from the sense of environmental protection. The goal of sustainable development also brings certain benefits to the business when it directly contributes to business value.

12p camtucau99 20-11-2019 40 0   Download

One of the most important reasons for loss of biodiversity, is that conservation and sustainable use of natural resources is generally not a viable financial option, and this is because of a combination of market and policy failures. Put simply, natural resources are under- valued because no account is taken of the time it takes to produce the next harvest, nor any costs involved in managing lands for future harvests, nor the environmental and social costs associated with loss of products.

60p ranchoctdt7 16-07-2013 84 4   Download

Cropproductioninthepasthasfocusedmainlyonreducedinputsprovidedperkgofeconomic product,however,inabio
basedeconomy,newparadigmsareemerging.Netenergybalanceis one feature thathas to taken intoaccount forsustainableproductionsystems.Furthermore, comparing the environmental impact of processes and products is necessary, as they are criteria for selecting the most sustainable option.

36p loixinloi 08-05-2013 49 8   Download

In response to various pressures, businesses have begun to report externally on their environmental policy and performance. The significance of such external reporting depends on the extent of changes in management culture and systems and on how new measures influence management decisions. The 'greening of accountancy' involves a reappraisal of how to identify and measure the relevant costs of processes and products (such as 'Total Cost Assessment') and a redesign of incentive mechanisms.

28p taisaovanchuavo 26-01-2013 76 9   Download

A full accountability needs to extend beyond the company's own costs and revenues to capture impacts on the environment, for example through the developing - but still controversial - approaches of environmental impact assessment (EIA) and 'life cycle analysis' (e.g. Milne, 1994). Clearly, in the present state of the art, any such accounting is fraught with theoretical and practical difficulties (e.g. Cope and James, 1990), although pioneering attempts have been made (e.g. in BSO/Origin's annual reports, illustrated at Macve and Carey, 1992, pp. 57-65).

8p taisaovanchuavo 26-01-2013 44 3   Download

· Learn more about the subject, by reading and where possible by talking to others with experience in the area. This learning should cover the purpose of the accounts, the policy questions which they could answer, the different methods for structuring them, and so on. · Bring together the key players in the country and help them learn about the subject.

14p taisaovanchuavo 26-01-2013 62 7   Download

In terms of economic stability and growth, in 2008 the UK food and drink industry accounted for 7% of the national output, supporting about 3.7million jobs (Cabinet Office 2008). Trying to balance these complex elements of sustainability poses an enormous challenge. While some synergies can be found there are also a number of conflicting goals and potential tensions.

1422p ut_hai_can 26-12-2012 73 9   Download

BackGround Balanced, equitable and sustainable development of the fisheries sector must take all social groups into account. However, the role of women in the sector has, for a long time, gone unrecognised and their voice is heard rarely among managers, policy makers and legislators.1 The lack of recognition and representation is not only unfair, but it also leads to an incomplete understanding of how the sector as a whole operates and functions.

8p nguyenngocsonctu 01-12-2010 90 4   Download