NGHIÊN CỨU TÁC ĐỘNG CỦA VIỆC THỰC HIỆN KẾ TOÁN XANH ĐẾN GIÁ TRỊ DOANH NGHIỆP: BẰNG CHỨNG THỰC NGHIỆM TỪ CÁC DOANH NGHIỆP NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM

Abstract

In the context of increasing climate change and environmental protection pressures, along with the strong commitments of nations to the Sustainable Development Goals (SDGs), green accounting is becoming an important component in businesses’ sustainable development strategies. It helps enterprises ensure transparency in environmental activities, attract green investments, and meet international standards.
In Vietnam, with the commitment to achieving net-zero emissions by 2050, green accounting supports businesses in complying with legal regulations, enhancing their value, and improving competitiveness in the market. This study analyzes the impact of green accounting on corporate value based on data from 60 listed companies on the Vietnamese stock market during 2022 – 2023. The results show that green accounting, profitability, and corporate social responsibility (CSR) all have a significant impact
on corporate value. This highlights the role of green accounting in promoting sustainable development strategies, bringing long-term benefits to businesses, managers, and investors