ESG reporting impacts on management accounting: An Evidence from Vietnam

The revolutionary effect of ESG reporting, with its widespread influence on management accounting. Thus, the strategic necessity for organizations is the seamless incorporation of ESG approaches into their management accounting systems to foster improved business performance and a sustained competitive edge. This research aims to enhance the use of ESG applications within organizations to systematically improve company performance, including business planning, management control, and decision-making, through the advanced use of management accounting tools. This investigation's findings indicate a significant positive link between ESG reporting and Management Accounting (MAIS) in producing more comprehensive and insightful analyses, thereby providing enhanced assessments of corporate profitability. Furthermore, the organization can effectively use modifications of ESG-related elements to enhance the application of management accounting in business planning, management control, and decision-making. A quantitative research paradigm using an online survey with Likert-scale items was employed to collect data from a sample of 98 individuals. Subsequent rigorous statistical analyses were performed using SPSS software. The measurement instrument's reliability and internal consistency were thoroughly evaluated, with necessary revisions recorded, utilizing Cronbach's Alpha, EFA, and One-Sample t-tests. This study, undertaken in Vietnam during the 2025 fiscal year, aims to enhance the effective management of accounting by the strategic use of ESG reporting, hence optimizing business performance in the evolving modern market.