Page 421 - Ebook HTKH 2024

FACTORS AFFECTING GREEN ACCOUNTING IN

TEXTILE & GARMENT ENTERPRISES IN VIETNAM TODAY

Nguyen Thanh Trang 184 , Pham Mai Lan 185 , Vu Thi Viet Thanh ,
186
187
Hoang Van Khoa

Abstract: Textile and garment enterprises have made very important contributions to Vietnam’s
economy. However, these enterprises have a large impact on the environment and they are under a lot
of pressure from green standards. Authors selected a survey of 294 textile and garment enterprises that
must carry out greenhouse gas inventory responsibilities according to Decision 01/2022/QD-TTg to
assess 5 influencing factors including: characteristics of textile and garment enterprises (DM),
managers' awareness of green accounting (NT), collecting and processing green accounting
information in enterprises (QT), qualifications of accountants (NL), relevant legal regulations and
requirements for providing information on green accounting (YC). Assessment results are used to
propose some directions for implementing green accounting.
Keywords: textile and garment enterprises, green accounting, environmental accounting,
influencing factors

1. Introduction
Vietnam's textile and garment industry has grown strongly and plays an important
role in economic growth. According to reports of Vietnam Textile and Apparel
Association (VITAS), in 2022, export turnover reached 44.4 billion USD, an increase
of nearly 10% compared to 2021. Also according to VITAS data, although exports in
2023 decreased, they still reached about 40.3 billion USD. VITAS set a target and

expected the total export turnover in 2024 to reach 44 billion USD, an increase of 9.2%
compared to turnover in 2023 and this industry will reach stable growth in the following
years. Currently, 70% of enterprises are garment enterprises, 6% of them are yarn, 17%
are weaving, 4% are dyeing and finishing, and 3% of them are auxiliary units. Besides,
85% of garment enterprises are CMT (cut - sew - wash) processing enterprises and 15%
are FOB enterprises.

184 Hanoi Open University, Email: thanhtrang.kt@hou.edu.vn
185 Hanoi Open University
186 Hanoi Open University
187 Nam Vu Feather Joint Stock Company
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