Environmental auditing and sustainable environmental governance in Vietnam

Abstract

This study examines how environmental auditing contributes to sustainable environmental governance in Vietnam, with a focus on key Sustainable Development Goals (SDGs), notably SDG 7 (Affordable and Clean Energy), SDG 9 (Industry, Innovation and Infrastructure), and SDG 13 (Climate Action). In particular, it assesses the role of the State Audit Office of Vietnam (SAV) and its dedicated Environmental Auditing Division in strengthening oversight of environmental management in energy projects, industrial infrastructure and climate-related programs. The research employs a qualitative case-study design, integrating document analysis of SAV audit reports and government performance review documents from 2015- 2024 (including technical audit plans and reports of SAV and a Detailed Report by the Environmental Auditing Division) to evaluate audit processes, findings, and impacts. Data on audit scope, findings and recommendations were collected and analyzed using content analysis and comparative techniques, providing a systematic account of the audit methodology, from research design and data collection through to analytical procedures and interpretation.