GREEN ACCOUNTING CONCEPT, CURRENT SITUATION AND SOLUTIONS IN VIETNAMESE ENTERPRISES

Abstract

Currently, in Vietnam, with the strong development of industries, construction, services, ... creating hot and fast economic growth, but on the other hand, leaving negative consequences on the living environment, leading to unsustainable development for the economy - society. Green accounting is considered an important tool to ensure harmonious interests between enterprises and related entities in environmental protection on the basis of sustainable economic - social development. This article analyzes and clarifies the context of the birth of green accounting, the concept of green accounting, and the benefits of green accounting. The current status of green accounting application in enterprises, analyzing the impact of awareness, law, calculation techniques and resources on the implementation of green accounting in enterprises. At the same time, proposing solutions to enhance the application of green accounting in Vietnamese enterprises today. These solutions contribute to the implementation of the “National Strategy on Green Growth, period 2021 - 2030, vision 2050” towards a green economy and rapid growth.