ENVIRONMENTAL COST AND SOCIAL COST ACCOUNTING AT FDI ENTERPRISES IN HAI DUONG PROVINCE: CURRENT SITUATION AND SOLUTIONS

Abstract

The article studies the current status of environmental and social cost accounting at some FDI enterprises in Hai Duong province. The survey results show that most enterprises have not organized separate accounting, lack appropriate accounting and reporting systems, leading to incomplete and unclear information. On that basis, the article proposes solutions for improvement such as: raising awareness, building a specialized accounting and bookkeeping system, a reasonable cost allocation mechanism and preparing standardized environmental and social accounting reports. These solutions contribute to supporting FDI enterprises to develop sustainably and improve management efficiency towards the goal of forming a "three-legged model of a modern enterprise"