Số No. 03 June (34)-2025 Journal of Finance & Accounting Research - Trang 79

Tóm tắt tiếng Việt:

English Summary:

For the companies under Vietnam Tobacco Corporation, the specific characteristics of the manufacturing industry are associated with activities that have the potential to negatively impact the environment. Therefore, completing the environmental management system is not only a mandatory requirement to meet legal regulations but also an effective tool to help enterprises effectively manage resources, minimize environmental impacts and affirm their commitment to social responsibility. The environmental Accounting system plays an important role in recording, measuring, classifying and reporting environmental information. However, in reality, the application of environmental Accounting at the subsidiaries under Vietnam Tobacco Corporation still has many limitations. Therefore, studying the implications and proposing solutions to improve environmental management will help enterprises not only improve management efficiency but also meet the expectations of stakeholders, including the state, investors and the community. This is an important premise to improve competitiveness and aim for sustainable development.

Từ khóa: environmental accounting, application of environmental accounting, subsidiary.

Số lượt đọc: 30 - Số lượt tải về: 16

DOI Code: https://doi.org/10.71374/jfar.v25.i3.17