Environmental Pollution and the Importance of Green Accounting in Enterprises in Vietnam

Environmental pollution is currently a prominent problem. However, this pollution phenomenon has not received adequate attention from businesses in Vietnam. Along with the development of production, Vietnamese businesses are emitting emissions into the environment that are toxic to humans. In determining the financial results of production and business activities, businesses have not yet determined the cost of environmental pollution after the production process. Green accounting can be understood as a modern and comprehensive accounting system to record, synthesize and prepare reports for an organization, to fully reflect the contents of assets, liabilities, and investment capital. Investment, revenue and expenditures for the nation's green environment. Calculating environmental costs in business performance will help Vietnam develop production and business activities towards sustainable development.