Green Accounting in the Trend of Sustainable Development

Green accounting is a useful and important tool of green economy management and development. Green accounting is a modern accounting system that pays attention to both production and business efficiency, financial results, environmental costs, and social responsibility in the operation of organizations and enterprises. Green accounting helps businesses predict the impacts of the environment, factors causing harm to the environment, thereby helping managers and policymakers take preventive and coping measures to help businesses show social responsibility and business ethics. Green accounting brings many benefits that contribute to sustainable development, which is a useful tool of the green economy. This article helps readers understand the concept of green accounting, the objectives of green accounting, its benefits and challenges when applied in enterprises, and green accounting development conditions in enterprises in Vietnam.