Impact of Social Responsibility Disclosure between Implementation of Environmental Accounting, Green HRM, Energy Efficiency, and Sustainable Development: A Study of Vietnam
- Luong Duc Thuan , School of Accounting, University of Economics Ho Chi Minh City (UEH)
- Mai Thi Hoang Minh , School of Accounting, University of Economics Ho Chi Minh City (UEH)
- Pham Quang Huy , School of Accounting, University of Economics Ho Chi Minh City (UEH)
Keywords:
Implementation of environmental accounting, green HRM, energy efficiency, social responsibilities disclosure, sustainable development.
Abstract
Sustainable development has garnered worldwide attention because of environmental degradation, prompting the need for recent studies and regulatory action. This article delves into the effects of implementing environmental accounting, green human resource management (HRM), and energy efficiency on sustainable development in Vietnam. The research delves into the mediating role of social responsibility disclosure in the context of implementing environmental accounting, green HRM, energy efficiency, and SD in Vietnam. The article utilised questionnaires to collect data from employees of manufacturing firms focusing on environmental sustainability. The article utilised smart-PLS to examine the relationship between the variables. The results showed that the adoption of environmental accounting, green HRM, and energy efficiency is positively linked to SD in Vietnam. The results also revealed that the disclosure of social responsibilities plays a significant mediating role between green HRM, energy efficiency, and SD in Vietnam. The regulators have received guidelines from a study on achieving SD through the implementation of environmental accounting, green HRM, and energy efficiency.