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environmental cost accounting on the basis of guidance documents of each country but
still find similarities. From there, lessons can be drawn for manufacturing enterprises in

Vietnam
In Vietnam, environmental cost accounting is still a relatively new field, so the
introduction of environmental cost accounting into textile enterprises also needs to be
paid attention and implemented drastically. to provide timely environmental cost
information, better meet the requirements of legal and community policies, thereby
enhancing corporate image and helping businesses develop sustainably.

References

1. Burritt, R. L. (2000). Cost allocation: an active tool for environmental management accounting. In M.
&. Bennett, The Green bottom line (p. 152). Sheffield: Greenleaf Publishing Limited.
2. Duman, H., et al. (2013). Environmental cost management within the sustainable business. Journal of
Science and Technology, 3(2), 86-96.
3. IFAC. (2005). International Guidance Documents: EMA. New York: International Federation of
Accountants.
4. Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying
environmental costs. Journal of Cleaner Production (11), 667- 676.
5. Lee, B. W., Jung, S. T., & Kim, J. H. (2005). Environmental Accounting guidelines and corporate cases
in Korea: Implications for Developing Countries. Implementing Environmnetal Management Accounting, 239-
255.
6. M & FEA (2003), ‘Guide to Corporate Environmental Cost Management’, Federal Environment
Ministry and Federal Environmental Agency, Berlin, 2003.
7. OECD Working group on Environmental Information and Outlooks. (2000).
8. Schaltegger, S. & Wagner, M. (2005). Current trends in Environmental cost accounting - and Its
Interaction with Eco-Efficiency performance measurement and Indicators. In P. M. Rikhardsson. Implementing
Environmental Management Accounting: Status and Challenges (pp. 45-62). Netherlands: Springer.
9. Schaltergger, S. & Burritt, R. (2000). Contemporary Environmental Accounting: Issue, Concepts and
Practice. Greenleaf Publishing Limited.
10. Special session on Material Flow Accounting. Paris: OECD.
11. UNDSD (2001). Environmental Management Accounting, Procedure and Principle. New York and
Geneva: UN Publications.
12. USEPA. (1995a). Environmental Accounting Case Studies: Green Accounting at AT&T. Wasington
D.C. USEPA.

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