PROPOSED ACCOUNTING REPORT IN 3 DIMENSIONS ECONOMY - SOCIAL - ENVIRONMENT – SPECIAL CASE STUDY IN VIETNAM

Abstract

The article presents the basic contents of accounting in three aspects: economy, society, environment; raised the need to provide information on environmental and social impacts from business activities. The article proposes the structure and method of setting up an environmental impact report, a case study at a clean food production enterprise.

Methodology - To carry out the article, we carry out 2 parts: (1) Surveying the objects to design the structure of the Environmental and Social Impact Report; (2) include the report form in the study in a specific case at a clean food processing enterprise. The report is built with data on 3 aspects: Economic (taken from the Income statement), social, environmental (estimated benefits and expenses).

Finding - The article proposes a form of reporting on social and environmental impacts from business activities. The article uses the report form after surveying to collect opinions from stakeholders, using this report form to implement in a specific situation at a clean food production enterprise.

Practical implication - The main structure of the social-environmental impact accounting report is built. Provide a way to make a social-environmental impact report according to the proposed form.

Research limitations/implications: Figures on the benefits and costs of environmental and social impacts from business activities are estimated.

Practical implications - Shows how to make a social and environmental impact accounting report, contributing to helping authorities obtain information on environmental and social impacts of enterprises and their internal decision making. enterprise.

Social implications: The article studies environmental and social aspects to help stakeholders see the benefits to society and the environment when businesses carry out activities that contribute to social development. society and protect the environment.

Originality/value - This article is unique because it shows how to report a business' socio-environmental impact using accounting data