1、字数:英文 2804 单词, 16549 字符;中文 4600 汉字 出处: Nguyen Thi Hong Nga, Hong Thi Viet Ha, Nguyen Thi Thanh Long. Green Accounting and Sustainable Development of Listed Vietnamese EnterprisesJ. Journal of Asian Review of Public Affairs and Policy, 2019,4(1):26-42. 外文文献 Green Accounting and Sustainab
2、le Development of Listed Vietnamese Enterprises Abstract Sustainable development is the indispensable trend of each nation in general, each enterprise in particular in the world. Vietnamese enterprises are not out of the trend. Green accounting has a close relationship with sustainable develop
3、ment. This research focuses on sustainable development, Green accounting according to the angle of disclosure of responsibility information in the Vietnamese enterprisess sustainable development report, that suggests the direction of application green accounting in these enterprises. This study has
4、conducted research at 226 Vietnamese listed enterprises in five sectors, including real estate and construction, technology, industrial manufacturing, energy in 2016. The result shows that although Vietnam has issued regulations on disclosure of sustainable development information of enterprises, in
5、cluding information on environmental and social responsibility, the number of enterprises that have not yet disclosed responsibility information is quite large, and the quality and volume of responsibility information disclosure of corporate is still limited. Keywords: sustainable development, green
6、 accounting, responsibility information, environmental responsibility INTRODUCTION According to Ominic Scriven, CEO of Dragon Capital, responsible and sustainable investment is becoming one of the most important investment criteria in the world. In Asia, this investment trend is also developing. Total management assets for global sustainability investment criteria has expanded considerably in recent years. According to data from The Global Sustainable Investment Association (GSIA), the number of assets