APPLICATION OF THE GLOBAL REPORTING INDICATORS TO BUILD ENVIRONMENTAL ACCOUNTING REPORTS OF VIETNAMESE ENTERPRISES IN THE ECONOMIC INTEGRATION PERIOD

In recent years, the environment has become a global issue. The change in general awareness on corporate social responsibility awareness regarding environmental issues has put business accounting in businesses against challenges: how can accounting activities be performed on environmental factors? not only through the recording and reporting of financial information, but also to demonstrate the role of accountants as an effective tool for managers to administrate environmental issues within each economic unit. Environmental accounting has been worldly recognized as an effective solution to help businesses achieve sustainable business operations, which means both achieving economic benefits and protecting the environment. However, the practice of understanding and gradually applying environmental accounting in Vietnamese enterprises is still limited. This article studies the theory, firstly assessing the existence of traditional accounting system relating to environmental protection. Based on the guiding indicator system in the global reporting initiative (GRI) to propose sustainable development accounting reporting criteria applicable to countries. Building a complete indicator system will be the basis for the foundation of an appropriate accounting system for countries as well as Vietnam in the process of applying this new accounting department.