RESEARCH ON FACTORS AFFECTING THE APPLICATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN ENTERPRISES PRODUCING CHEMICAL AND CHEMICAL PRODUCTS IN VIETNAM – AN OVERVIEW

Abstract

The problem of environmental pollution is a serious challenge globally. The strong development of economies is proportional to the negative impacts of businesses in releasing emissions into the environment, including businesses producing chemicals and chemical products. This situation requires businesses to pay more attention to the application of environmental management accounting to improve the organization's environmental performance as well as be more responsible to the environment. This study aims to summarize research on factors affecting the application of environmental management accounting in order to serve as a basis for the application of environmental management accounting in enterprises producing chemicals and chemical products in Vietnam.