The Impact of Ecological Accounting Information on Operational Efficiency: Research at Enterprises in the Coastal Area of Vietnam

The coastal economic region in Vietnam is a unique economic region with extremely rich forest and sea natural resources. To be effective in meeting sustainable development requirements, businesses themselves must always consider economic efficiency along with social efficiency. With the characteristics of the region, ecological accounting information is important to help businesses in the coastal area improve operational efficiency. Eco-accounting makes a company's environmental costs more visible through its accounting and reporting systems. Then, the company's benefits and costs are recorded according to the best quantitative assessment in both monetary and in-kind measures. The author used quantitative research with the PLS-SEM model at 105 enterprises in the coastal economic region of Vietnam. The results identified two factors: internal ecological accounting information and external ecological accounting information. The external climate has a positive and significant impact on improving the operational efficiency of businesses in the coastal area of Vietnam.