Improving the Efficiency of Green Accounting Implementation in Vietnamese Enterprises towards Sustainable Development

With the trend of green growth and green economic development globally, green accounting is increasingly popular in many countries. The requirement for sustainable development, limiting and minimizing the impact of the environment has made green accounting become a concern of policymakers, business administrators, researchers, and even people. Green accounting is considered an important tool related to aspects of the influence of the natural environment on the economy and is considered a transformation towards sustainable development, towards developing a green economy. Implementing green accounting has become an inevitable need for Vietnamese businesses to move towards sustainable development. The article discusses the role of green accounting in connection with the sustainable development goals of businesses and the challenges businesses face when applying green accounting, thereby, we recommend some solutions to develop and apply green accounting in Vietnam.