DISCLOSURE OF ENVIRONMENTAL ACCOUNTING INFORMATION AT BUSINESS ENTERPRISES IN THE HOTEL SECTOR: CASE STUDY IN VIETNAM

Abstract

This study aims to evaluate the factors affecting the level of environmental accounting information disclosure based on the perceived level of hotel managers. The author has relied on previous studies, especially primary data access studies, to assess managers' feelings about the issue of environmental accounting disclosure. Data was collected from managers at 216 companies operating in the hospitality sector. Quantitative research methods are used to explore the influencing factors and assess the degree of influence of each factor on environmental accounting information disclosure. The results show that the disclosure of environmental accounting information is influenced by the following factors: managers' viewpoints, legal regulations, profitability, business size and pressure from society. From there, the authors make recommendations to improve environmental accounting for companies doing business in the hotel sector in Vietnam, increasing the company's competitiveness in the context of global integration.