The Role of Green Accounting in Corporate Social Responsibility Reporting in Vietnam

This research addresses the question of how green accounting is being integrated into Corporate Social Responsibility (CSR) reporting among Vietnamese enterprises, filling a gap in previous studies that have overlooked the role of green accounting in enhancing CSR practices in the country. The purpose of the research is to explore the level of adoption, the challenges, and the opportunities associated with integrating green accounting into CSR reporting, particularly in industries like manufacturing, energy, and agriculture. The study employed a qualitative methodology, including semi-structured interviews with 20 key stakeholders from 10 companies and document analysis of CSR reports to gather insights on current practices. The findings reveal that while larger firms are starting to incorporate specific environmental metrics like carbon emissions and water usage into their CSR reports, smaller companies face challenges due to financial constraints, technical difficulties, and a lack of regulatory guidance. The results are significant because they highlight both the barriers and the potential for improving green accounting practices. These insights can inform policy development and capacity-building programs, encouraging wider adoption of green accounting, which could enhance transparency, compliance, and sustainability in Vietnam's rapidly growing economy.