[雙語翻譯]環(huán)境會計信息披露外文翻譯—綠色會計與越南上市企業(yè)的可持續(xù)發(fā)展（原文）

1、 Green Accounting and Sustainable Development of Listed Vietnamese Enterprises NGUYEN THI HONG NGA, HOANG THI VIET HA, NGUYEN THI THANH LOANReceived: 3 December 2018 Accepted: 15 February 2019 Published: 20 March 2019 C

2、orresponding author: Nguyen, Thi Hong Nga, Faculty of Accounting and Auditing, Hanoi University of Industry, Vietnam. Email: nguyenthihongnga@haui.edu.vn Hoang, Thi Viet Ha, Nguyen, Thi Thanh Loan, Faculty of Accounting

3、 and Auditing, Hanoi University of Industry, Vietnam. ABSTRACT Sustainable development is the indispensable trend of each nation in general, each enterprise in particular in the world. Vietnamese enterprises are not out

4、 of the trend. Green accounting has a close relationship with sustainable development. This research focuses on sustainable development, Green accounting according to the angle of disclosure of responsibility information

5、 in the Vietnamese enterprises’s sustainable development report, that suggests the direction of application green accounting in these enterprises. This study has conducted research at 226 Vietnamese listed enterprises in

6、 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 info

7、rmation of enterprises, including 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 res

8、ponsibility information disclosure of corporate is still limited. Keywords: sustainable development, green accounting, responsibility information, environmental responsibility http://dx.doi.org/10.222.99/arpap/2019.52 28

9、 development of an organization is concerned with the relationship between financial performance and the responsibility for disclosing social information (with particular attention to environmental information). Vietnam

10、is a country classified as a developing country, an emerging economy, which has a natural resource to be blessed, but in recent decades, economic growth has been offset by environmental pollution and resource degradation

11、,… This study does not focus on green accounting research from a macro perspective of a country that studies the microcosm of an organization. The objectives of this research are to determine whether the green accounting

12、 status of Vietnamese listed companies and recommend the application of green accounting for Vietnamese enterprises towards sustainable development. Theoretical Framework of Sustainable Development and Green Accounting

13、Sustainable Development On the national side On the national side, sustainable development is a matter of concern on a global scale. As the economy grows, the scarcity of fuels and energy due to the depletion of non-rene

14、wable resources increases, the natural environment deteriorates and the ecological balance is broken, natural disasters are extremely catastrophic. On the other hand, economic growth is not in tune with social progress a

15、nd development, with economic growth but no progress and social justice; economic growths but culture, morals are decayed; Economic growth diminishes the gap between rich and poor, leading to social instability. T

16、herefore, the process of development that needs to harmonize economic growth with social security and environmental protection or sustainable development is becoming a pressing requirement for the whole world. In 1987, t

17、he United Nations World Commission on Environment and Development defines sustainable development as “development that meets the needs of the present without doing vulnerability to meet the needs of future generations. “

18、The Sustainable Development Interpretation was reaffirmed at the Earth Summit on Environment and Development held in Rio de Janeiro (Brazil) in 1992 and added, completed at the World Summit on sustainable development hel

19、d in Johannesburg, Republic of South Africa, 2002, where sustainable development is a process that develops in a coherent, rational and harmonious combination of three dimensions of development, including economic develo