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Environmental financial accounting
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Vietnam has made significant progress in its energy sector with widespread electrification and a diverse energy mix dominated by hydropower, gas, and coal. However, to sustain these achievements and meet climate targets, substantial investments, especially in renewables, are needed. Failing to do so will increase reliance on imported coal, with negative environmental, health, and economic impacts. Recommendations include fostering private investment and strengthening the domestic financial market to support the energy sector’s funding needs.
17p
leminhvu111
07-06-2024
1
0
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This article contributes to the related literature in several ways. Firstly, the present study expands understanding by examining the dynamic co-movements between cryptocurrencies and green financial instruments within the context of sustainable finance. Prior studies have concentrated on traditional cryptocurrencies, which is consistent with increased environmental and financial concerns in the presence of particular and ambiguous shocks—that is, the pandemic and the Ukraine invasion.
14p
leminhvu111
07-06-2024
1
0
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The success of many organizations depends on the level of resource ownership, the real value of the expertise, the research and development activities, the interaction with the environment and society where they operate ... Thus, the description of resources according to the traditional expression of financial statements (FS) of Vietnamese enterprises has not met the demand of using information of stakeholders in the integration trend.
13p
vimarillynhewson
02-01-2024
3
2
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In this article, the authors study non-financial factors affecting the organization of environmental accounting in textile enterprises in HCMC. The author uses multivariate regression model after the Cronbach Alpha scales have been verified and the exploratory factors have been analyzed.
16p
vimarillynhewson
02-01-2024
5
1
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Ebook "Accounting information systems for decision making" contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures.
350p
tuongnhuoclan
28-11-2023
6
3
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Ebook "Mark-to-market accounting: “True north” in financial reporting" is a senior accounting practitioner. The articles, speeches and letters collected here probe the most fundamental problems of corporate financial reporting, cogently arguing the case for accounting reform and proposing well-informed solutions to these problems.
348p
tuongnhuoclan
28-11-2023
7
5
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Part 1 of ebook "Pioneers of critical accounting: A celebration of the life of Tony Lowe" provides readers with contents including: Tony Lowe and the interdisciplinary and critical perspectives on accounting project reflections on the contributions of a unique scholar; management control the influence of cybernetics and the science of the unknowable; organisational effectiveness and social and environmental accounting through the past darkly;...
165p
mocthanhdao0210
19-11-2023
8
4
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Part 1 of ebook "Accounting, finance, and taxation in the gulf countries" provides readers with contents including: environmental factors affecting investment and management of national and multinational companies in the gulf countries; accounting and auditing of the gulf countries;...
158p
mocthanhdao0210
19-11-2023
11
4
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Ebook "Accounting for the environment: More talk and little progress (Advances in environmental accounting and management, Volume 5)" has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firm's environmental performance and disclosures.
147p
mocthanhdao0210
19-11-2023
10
5
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Ebook "Accounting for the environment: More talk and little progress (Advances in environmental accounting & management, Volume 5)" has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firm's environmental performance and disclosures.
147p
loivantrinh
29-10-2023
10
4
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Ebook "Accounting for the public interest: Perspectives on accountability, professionalism and role in society" explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation.
284p
loivantrinh
29-10-2023
9
3
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Environmental accounting is a division of corporate accounting, related to information on environmental activities within the enterprise in order to collect, process, analyze and provide environmental information to the insiders and outsiders of the business to use to make decisions. Moreover, environmental accounting aims to achieve sustainable growth, maintain good relations to the community and improve the effectiveness of environmental protection activities. Environmental accounting is therefore an essential introduction in Vietnam accounting.
7p
nhanchienthien
25-07-2023
4
3
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The research is to evaluate factors affecting the disclosure level of environmental accounting information. Data were collected from 63 mining companies listed on the Vietnam stock market for five consecutive years from 2015 to 2019. Quantitative research methods are used to explore the impact factors and evaluate the influence level of each factor to environmental accounting information disclosure.
12p
nhanchienthien
25-07-2023
6
3
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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity.
247p
runthenight04
02-02-2023
7
2
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The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...
141p
runthenight04
02-02-2023
1
1
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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or ‘combined heat and power’, in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers’ requirements as well as boost the production of electricity.
247p
runordie3
06-07-2022
7
3
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The annual reports of these companies are examined both in the late 1980s and for the year 2017. The conclusion is that the reports form the late 1980s have less information on the physical environment and do not discuss climate change at all. The reports from 2017 have relatively more information concerning the physical environment and do occasionally mention climate change.
8p
huyetthienthan
23-11-2021
22
1
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Chapter 20 - Accounting and finance in the international business. The main goals of this chapter are to: Explain capital structure choices and their impact on the MNC, describe the process of multilateral netting and its contribution to cash flow management, describe the importance of leading and lagging in cash flow management,...
19p
tradaviahe15
23-02-2021
21
1
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This research was undertaken for improving financial performance of mining companies in Vietnam securities market by promoting the disclosure of environmental accounting information. Data were collected from 57 mining companies listed on the Vietnam stock market for five consecutive years from 2013 to 2017
13p
chauchaungayxua7
12-08-2020
16
2
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This research is conducted for assessing the relationship between the level of environmental financial accounting practices (EFAP) and financial performance (FP) of listed firms. Data were collected from listed firms on Vietnam Stock Exchange for the period from 2013 to 2017, including the firms disclosed and not disclose EFAP.
10p
kelseynguyen
26-05-2020
15
1
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