Sustainability Reporting and Environmental Management Accounting in Vietnam’s Manufacturing Sector

This research addresses the question of how Vietnamese manufacturing firms use Environmental Management Accounting (EMA) to support sustainability reporting and integrate environmental performance into their business strategies. It fills a gap in the existing literature by focusing on the adoption of EMA and sustainability reporting in a developing country context, where such practices are still emerging. The purpose of the study was to explore the current state of EMA implementation, identify key environmental indicators reported, and understand the challenges faced by firms in Vietnam’s manufacturing sector. A qualitative methodology was used, involving case studies of six manufacturing firms, semi-structured interviews with key personnel, and document analysis of sustainability reports. The research found that while larger firms are making progress in integrating EMA into operations and reporting, most companies still face challenges such as lack of expertise, high costs, and weak regulatory support. These findings are significant because they highlight the need for capacity-building initiatives and policy reforms to encourage wider adoption of EMA. By addressing these barriers, Vietnam’s manufacturing sector can improve its environmental accountability and contribute more effectively to the country’s sustainability goals.