THE APPROACH TO ENVIRONMENTAL ACCOUNTING OF SMALL AND MICRO ENTERPRISES IN HANOI

Tóm tắt

This research explores the implementation of environmental accounting
practices among small and micro enterprises (SMEs) in Hanoi, aiming to
understand the extent and challenges of adopting sustainable business
practices in a developing urban context. Despite growing global emphasis on
environmental sustainability, SMEs in developing regions often face unique
barriers to integrating such practices into their business models. This study
employs a mixed-methods approach, combining quantitative surveys with
qualitative interviews to gather data from a representative sample of SMEs
across Hanoi. The findings reveal that while awareness of environmental
issues is relatively high, the actual adoption of ecological accounting practices
is limited due to factors such as cost, lack of expertise, and regulatory
incentives. The study highlights a significant gap between the perceived
importance of environmental responsibility and the practical implementation
of related accounting practices. Recommendations are provided for
policymakers, suggesting ways to enhance the adoption of ecological
accounting practices through incentives, training programs, and more
stringent regulations. This research contributes to the understanding of  environmental management in SMEs and proposes pathways for enhancing
sustainability in the business practices of small and micro enterprises in
emerging economies.