绿色会计信息披露与上企业可持续发展外文翻译文献编辑

文献信息文献标题：GreenAccountingandSustainableDevelopmentofListedVietnameseEnterprises(绿色会计与越南上市企业的可持续发展)文献作者：NguyenThiHongNga，HongThiVietHa，NguyenThiThanhLong文献出处:《JournalofAsianReviewofPublicAffairsandPolicy》,2019,4(1):26-42字数统计：英文2804单词，16549字符；中文4600汉字外文文献GreenAccountingandSustainableDevelopmentofListedVietnameseEnterprisesAbstractSustainabledevelopmentistheindispensabletrendofeachnationingeneral,eachenterpriseinparticularintheworld.Vietnameseenterprisesarenotoutofthetrend.Greenaccountinghasacloserelationshipwithsustainabledevelopment.Thisresearchfocusesonsustainabledevelopment,GreenaccountingaccordingtotheangleofdisclosureofresponsibilityinformationintheVietnameseenterprises'ssustainabledevelopmentreport,thatsuggeststhedirectionofapplicationgreenaccountingintheseenterprises.Thisstudyhasconductedresearchat226Vietnameselistedenterprisesinfivesectors,includingrealestateandconstruction,technology,industrialmanufacturing,energyin2016.TheresultshowsthatalthoughVietnamhasissuedregulationsondisclosureofsustainabledevelopmentinformationofenterprises,includinginformationonenvironmentalandsocialresponsibility,thenumberofenterprisesthathavenotyetdisclosedresponsibilityinformationisquitelarge,andthequalityandvolumeofresponsibilityinformationdisclosureofcorporateisstilllimited.Keywords:sustainabledevelopment,greenaccounting,responsibilityINTRODUCTIONAccordingtoOminicScriven,CEOofDragonCapital,responsibleandsustainableinvestmentisbecomingoneofthemostimportantinvestmentcriteriaintheworld.InAsia,thisinvestmenttrendisalsodeveloping.Totalmanagementassetsforglobalsustainabilityinvestmentcriteriahasexpandedconsiderablyinrecentyears.AccordingtodatafromTheGlobalSustainableInvestmentAssociation(GSIA),thenumberofassetsincreasedfrom$13.3trillionatthebeginningof2012to$21.4trillioninearly2014and$22.89trillionatthebeginningof2016.Inthis,thestrongestgrowthregionsaretheUnitedStates,Canada,andEurope,accountingforover90%oftotalsustainableinvestmentassets.Asiaaccountsforanegligibleproportion,withafocusonJapan.Thus,inorderforVietnamtoattractthislong-termcapital,weneedtohavegoodpreparationstepsinthetransparencyofinformationandimprovethequalityoflistedcompaniesthroughgoodriskmanagementaboutESG(environmental,social,andgovernance).ThiswillhelpimproveVietnam'scapitalmarketrankingwithintheregion.Sustainabledevelopmentassociatedwithgreenfinance,greenaccounting.Greenaccountingisnotanewissue;ithasbeenaddressedbyParkersince1971,theAmericanAccountingAssociationin1973,Ullmannin1976,DierkesandPrestonin1977(Dierkes&Preston,1977;J.E.Parker,1971;A.E.Ullmann,1976);however,atthisstagethegreenaccountingnotonlyreceivedlittleattentionfromresearchersbutalsoorganizations.Uptothe80's,90's,manystudiesrelatedtogreenaccountingwasannouncedwiththescopetobeconsideredfurtherastheaspectsofaccountingsocialrelationofsocialperformance,financialperformanceandsocietyresponsibleinformationdisclosure(Deegan,2007;R.H.Gray,2002;R.H.Gray,2005;Mathews,1997;Milne,2007;Owen,2008;L.D.Parker,2005;A.A.Ullmann,1985)andinmanystudiesofothergreenaccountinguntilnow.Overthepastthreedecades,greenaccountinghasbeencenteredaroundtheissueofsocialresponsibilitydisclosures,therelationshipbetweensocialperformanceandtheinterestsofresearchersandorganizations.Andfinancialperformanceisespeciallyinthecontextofemergingeconomiesfacingtheproblemsofpollutionanddegradationofresources.Prioritizingeconomicdevelopment,manycountrieshavebecomemanufacturingworkshopsandover-exploitationofnaturalresourceshashadagreatimpactontheenvironment.Manycountriesaredevelopinghavetheworryandconcerngiventotheissueofpollutionanddegradationofnaturalresources,climatechange,publichealth,...Ithasgraduallyshiftedtowardssustainabledevelopment,linkingeconomicgrowthwithsocialdevelopmentandenvironmentalprotection.Greenaccountinginthecontextofsustainabledevelopmentofanorganizationisconcernedwiththerelationshipbetweenfinancialperformanceandtheresponsibilityfordisclosingsocialinformation(withparticularattentiontoenvironmentalinformation).Vietnamisacountryclassifiedasadevelopingcountry,anemergingeconomy,whichhasanaturalresourcetobeblessed,butinrecentdecades,economicgrowthhasbeenoffsetbyenvironmentalpollutionandresourcedegradation,...Thisstudydoesnotfocusongreenaccountingresearchfromamacroperspectiveofacountrythatstudiesthemicrocosmofanorganization.TheobjectivesofthisresearcharetodeterminewhetherthegreenaccountingstatusofVietnameselistedcompaniesandrecommendtheapplicationofgreenaccountingforVietnameseenterprisestowardssustainabledevelopment.METHODOLOGYToconsidercorporateresponsibilityinformationdisclosure,thispaperstudiestheannualreportsof262listedcompanies,beforeCircularNo.155/2015wereissuedin2016,oneyearaftertheCircularNo.155/2015tookeffect.Thepurposeofthereviewthedataoflistedcompaniesin2016istoassesstheleveloftheirresponsibilitydisclosurewithoutcompulsorygovernmentregulations.Companiesareinrealestateandconstruction(89companies),Technology(7companies),Industrialproduction(72companies)Energy(24companies),Agriculture(34companies).Inaddition,theauthorsalsostudythesustainabilityreportofanumberofVietnamfirmswhichhavedevelopedtheirownsustainabledevelopmentreportstoassessthequalityofAccordingtoCooke(1989),Chau&Gray(2002),Hossainetal.(1995),Dangetal.(2018),"1"scorewillbegiventothecompanywhenanyresponsibilityinformationisavailableintheannualreportand"0"ifnoresponsibilityinformationisavailableintheannualreport(Chau&Gray,2002;Cooke,1989;Dang,Pham,Tran,&Dang,2018;Hossain,M.H.B.,&Rahman,1995).Authorsreadinformationonannualreports,focusingoninformationaboutenvironmentalresponsibilitydisclosures,includingResourcemanagement;Energyconsumption;Waterconsumption;Compliancewithenvironmentalprotectionlaws,otheraccountinformationincludeemployeerelatedpoliciesandreportingresponsibilitiestothelocalcommunities(accordingtoCircularNo.155/2015/TT-BTC)."1"scorewillbegiventocompaniesiftheyhaveanyresponsibilityinformationinannualreportsand"0"ifnoresponseinformationisavailableintheannualreports.AccordingtoWallace&Naser(1995),informationdisclosureisanabstractconceptthatisdifficulttomeasuredirectly(Wallace,1995).Thelevelofdisclosureoftheinformationstudiedisbasedontheattributesoftheinformation,includingreliabilityofinformation,theobjectivityofinformation,timelinessofinformationandcomprehensivenessofinformation.So,thisresearchdividesthelevelofinformationdisclosureintothefollowinglevels:weak,normal,passablegood,good,excellent.Thelevelofdisclosureisassessedbytheauthors,basedonthenumberofpagesanddetailofdisclosure.Allofthecollecteddatawillbeaggregatedandanalyzedasdescriptivestatistics.RESULTSANDDISCUSSIONAmong226companiesselectedsurveyinfiveareasabove,162companiesreportedresponsibilityinformation,accountingfor71.7%,64companieswithoutresponsibilityaccountedfor28.3%.Thearticlefocuseson162enterprisestoassessthelevelofdisclosureofresponsibilityinformation.Resultsofinformationdisclosureaccordingtotheindexareasfollows:0Number%Number%ManagementofrawmaterialsThetotalamountofrawmaterialusedfothemanufactureandpackagingoftheproductsaswellastheservicesoftheorganizationduringtheyear11973.5%4326.5%Thepercentageofmaterialsrecycledtoproduceproductsandservicesoftheorganization11973.5%4326.5%EnergyconsumptionEnergyconsumption-directlyandindirectly11772.2%4527.8%Energysavingsthroughinitiativesusingenergyefficiently11772.2%4527.8%Thereportonenergysavinginitiatives;reportontheresultsoftheseinitiatives.11772.2%4527.8%Waterconsumption(waterconsumptionofbusinessactivitiesintheyear)Watersupplyandamountofwaterused11772.2%4527.8%Percentageandatotalvolumeofwaterrecycledandreused10162.3%6137.7%CompliancewiththelawonenvironmentalprotectionNumberoftimesthecompanyisfinedforfailingtocomplywithlawsandregulationsontheenvironment00%162100%Thetotalamounttobefinedforfailingtocomplywithlawsandregulationsontheenvironment00%162100%PoliciesrelatedtoemployeesThenumberofemployees,averagewagesofworkers.162100%00%LaborPoliciestoensurethehealth,safety,andwelfareofworkers162100%00%Trainingemployees:-Theaveragenumberoftraininghoursperyear,accordingtothestaffandclassifiedstaff-Thedevelopmentandcontinuouslearningprogramtosupportemploymentanddevelopment；162100%00%Report onresponsibilityforthelocalcommunityThecommunityinvestmentsandothercommunitydevelopmentactivities,includingfinancialassistancetocommunityservice15495.1%84.9%Accordingtotheauthors'compilationofthecompany's2016annualreports,thenumberofcompaniesreportingonthemanagementofrawmaterials,energyconsumption,andwaterconsumptionwasquitehigh,ataround62.3%-73.5%.Thatsamplehasfocusedoncompaniesoperatinginareasthathaveanimpactontheenvironment.Buttherewasnoanycompanywhichpublishedinformationrelatingtothecompliancewiththelawonenvironmentalprotection.100%ofcompaniesreportedpoliciesrelatedtoemployees,95.1%ofcompaniesreportedonresponsibilityforthelocalcommunity.Thisisfairlyeasytopublishcomparedtoinformationthathasanimpactontheenvironment.

In-depthstudyof162listedcompaniesdisclosedtheinformationdisclosedintheCircular155/2015/TT-BTCamongthe226surveyedcompaniesthatshowedthenumberofpagespublishedaboutthecorporateresponsibilityisrelativelylow.Thenumberofpageswhichhasfrom1to5pagesinannualreportingaccountsfornearly70%,whichismainly1-2pages.Figure1-Thecombinedresultsofthenumberofpagesreportingresponsibilityintheannualreportofthesurveyedenterprises697%Thecontentpresentedinthereportisrathersketchy,lackofevidencewithdatall.U%111,・1，20p.ifjt'sFigure1-Thecombinedresultsofthenumberofpagesreportingresponsibilityintheannualreportofthesurveyedenterprises697%Thecontentpresentedinthereportisrathersketchy,lackofevidencewithdatall.U%111,・1，20p.ifjt's・20KpJgi'Sontheenvironmentalimpactassessment.Mostofthecompaniesonlyreachedthenormallevel,thatis,14.2%wasratedasweak,anexcellentlevelreachedonly5.6%.integratedliabilityinformationinitsannualreportsince2015,beforetheeffectivedateofCircular155/2015/TT-BTC.Thereportonenvironmental,socialandcommunityimpactsispresentedindetail,fullofevidenceandcontinuestobeverywellimplementedin2016,2017.Figure2-ComprehensiveresultsonthelevelofreportingresponsibilityintheannualreportofThecasestudyofBMPshowsthatBMPisthecompanythathasdisclosedenterprisessurveyedbythecontent■wejk■nornulpassabieRood・Good■Excellenl31.5%Figure2-ComprehensiveresultsonthelevelofreportingresponsibilityintheannualreportofThecasestudyofBMPshowsthatBMPisthecompanythathasdisclosedenterprisessurveyedbythecontent■wejk■nornulpassabieRood・Good■Excellenl31.5%37.7%11.1%14.2%InVietnam,anumberofenterprisesandcorporationcompanyhavebeenpioneersinmakingsustainabledevelopmentreportssincethereisnolegalrequirementformandatoryreportingsuchasBaoVietHoldings(BVH),VietnamDairyProductsJoint-StockCompany(VNM),DHGPharmaceuticalJointStockCompany(DHG),PetroVietnamDrillingandWellServicesCorporation(PVD),HoangAnhGiaLaiJointStockCompany(HNG),VietnamBreweryCompanyLimited(VBL),VicostoneJointStockCompany(VCS),...Forthesecompanies,thedisclosureofenvironmentalresponsibilityinformationissufficientlydetailed,detailedanddetailed.Inthecaseofcontentdisclosure,environmentalandsocialresponsibilityaccountsforupto50%ofthesustainabledevelopmentreport(about60pages).Allreportsarepubliclyavailableontheirwebsite.Pham(2011)studyof30listedcompaniesVietnamhasshownthatthehighlevelofawarenessofcorporatesocialresponsibilityisnotafactorinensuringthatenterprisesfulfillandfulfilltheirsocialresponsibilityreportingobligations,buttheperceptionofVietnameseconsumersandtheirprocurementdecisionshaveanimpactontheimplementationofsocialresponsibilityanddisclosureobligations(DucHieuPham,2011).PhamandDo(2015)investigatethefactorsaffectingtheextentofvoluntarydisclosurebyexaminingtheannualreportsof205listedindustrialandmanufacturingcompanieslisting;evidencefromthatstudysuggestsarecompanieswithhighforeignownershiphaveahighlevelofvoluntarydisclosureandthecompanysizeisanimportantfactorrelatedtotheincreasedlevelofvoluntarydisclosureinannualreportsofVietnameselistedcompanies(D.H.Pham&Do,2015).AnotherstudybyDang(2018)for289listedVietnamesefirmsfoundthattherearethreefactorsthatinfluencethelevelofdisclosureofcorporatesocialresponsibilityinformation,sustainabledevelopmentintheannualreportoftheenterprisesareprofitability,businesssizeandindependentauditing(Dangetal.,2018).CONCLUSIONSAsaresult,Vietnameseenterprisescanbedividedintotwogroups:EnterpriseswithresponsibilitydisclosuresontheirownSustainabilityReportsandsustainabledisclosuresinannualreports.Thesetwogroupsdiffergreatlyinthequalityofinformationpresented.Ifenterpriseshavemadeareportonsustainabledevelopment,theinformationonenvironmentalandsocialresponsibilitiesisprovidedinalarge,clearmannerinallrespects,reflectingthenecessaryinformationinaccordancewiththestandardsofGRI,whileenterprisesdiscloseresponsibilityinformationintheannualreport,asdescribedabove,theinformationqualityisrelativelylow,lackofinformationonenvironmentalresponsibility,publishedinformation,lackofevidence,thecapacityisquitelimited.WebelievethatwithVietnam'snewregulationsandclosemonitoring,Vietnameseenterprisescanbetterfulfilltheirdisclosureobligations,greenaccountingisapplicabletobusinessesinthenearfuture.SustainabledevelopmentisstillanewconceptintheVietnamesemarket.Investorsfacemanydifficultiesinfindinginformation,evaluatingandcommunicatingwithbusinessesonissuesrelatedtoenvironmental,socialandgovernance(ESG).Initiativespromotingandimplementingsustainabledevelopment,particularlyincleanenergydevelopmentprojects,alsofacemanychallenges;Theprocessofchangingcognition,thinkingalsotakestime.Sustainabledevelopmentisbecomingacentraltaskoftheworldeconomy,withVietnam,sustainabledevelopmentbeingademandthroughouttheyear2020,toensureaharmoniousbalancebetweeneconomicgrowthandpreservationenvironmentalprotectionwithsocialdevelopment.Thisisajointresponsibilityandrequiresmoreeffortsfrompolicymakersandmarketparticipants.Climatechangeisthreateningtheprosperityandnegativeimpactontheeconomic,socialandenvironmentallivesofallhumanity.Vietnamisoneofthetencountriesmostaffectedbyclimatechange,duetosealevelriseby2030,accordingtoTheUnitedNationsDevelopmentProgramme(UNDP)projections,about45%ofagriculturallandisdestroyedandsalineintrusion,22millionthosewhoarelikelytolosetheirhomes,thedamagecouldbeupto10%ofGDP.Whenitcomestosocialresponsibility,thisisthenumberthatweneedtoreflectoninordertomaketherightdecisionsoninvestinganddoingbusiness.Thus,integratingenvironmental,socialandgovernanceintobusinessprocesses,inanefforttominimizethenegativeimpactsthatmayadverselyaffecttheenvironment,ecosystems,andcommunitiesarethesocialresponsibilityofthebusiness.Inordertodothat,wethinkthatthestatemanagementagenciesshouldstudythepromulgationoflegalregulationsongreenaccounting,includingregulationsonincreasingtransparency,developingpoliciesaddressingenvironmental,socialandeconomicissues,maintaininganunderstandingofregulationsonperformancemeasurement,reporting,monitoring,testing,andinterpretationofinformationrelatedtoimpactsocial,environmentalandeconomic.Establishandguidethemeasurementandrecognitionofenvironmentalcosts,othersocialcostsanddiscloseinformationinthefinancialstatements.Informationcanbeintegratedintothefinancialstatement,publishedintheannualreportorthereportonsustainabledevelopment.Inaddition,itisnecessarytostrengthentheauditor'smonitoringofthedisclosureofinformationbyenterprises.Thestateshouldhaveclearpenaltiesforbusinesseswhendetectingdisclosureofresponsibilityinformationdoesnotcomplywithregulations.ThisisthefactorthatDang(2018)studyhasshowntoaffectthelevelofdisclosureofcorporateresponsibilityinformation.Raisingawarenessofenterprisesaboutimprovingthequalityofresponsibilityinformationinannualreports,suchas:organizingmoreconferencesrelatingtoinformationdisclosure;disclosingdataaboutenterprisesoperatingeffectively,sustainabledevelopmentwhichiscontributedfromthetransparencyandqualityofinformationdisclosure.Continuetoissueandimplementbonuspolicies,supportbusinessesthattheydisclosefulltransparencyinformationaboutsocial,environmentalresponsibilitytoencouragethemtobetterimplementandwidelycommunicatetoconsumers.Ontheenterpriseside,itisimportantthatbusinessesformallysetupasetofpoliciesandproceduresforenvironmentalandsocialmanagementoftheirownoperations.Atthesametime,specifythefull-timehumanresources,coordinatewithotherdepartmentsintheorganizationtorecordthenecessarydatarelatedtothisissue,thenevaluateandanalyzetheimpact,proposedsolutions(inconsultationwithconsultantsifnecessary),indicators,stepbystepimprovementofnegativeimpactsandassessmentoftheprogressofindicatorseachyear.Inaddition,Pham(2011)showedthattheperceptionofvietnameseconsumersandtheirpurchasingdecisionshaveanimpactontheimplementationofcorporatesocialresponsibilityandcorporateresponsibilitydisclosure