APPLYING SOCIAL AND ENVIRONMENTAL ACCOUNTING IN VIETNAMESE ENTREPRISES: BARRIERS AND SUGGESTED SOLUTIONS
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Abstract
Recently in the academic community there has been a great attention in corporate social responsibility (CSR) studies, a concept developed by academics before the World War II and widely expanded in the 1960s. Although it is not a new problem in Vietnam, but due to numerous recent incidents impacting to environment and social in Vietnam such as Fomorsa (Ha Tinh), Rang Dong (Hanoi City) ... once again raising the sounded alarm about the significance of acknowleding and applying accounting regime for corporate social responsibility in Vietnamese enterprises. Based on a number of fundamental theories about social and environmental accounting (SEA), the paper uses qualitative research methods to synthesize wordwide lessons when applying SEA, doing comparison with current application of SEA in Vietnamese enterprises. Basing on findings, the paper aims to point out barriers and propose solutions to improve the quality of SEA information as well as the applicability in Vietnamese enterprises.