[雙語翻譯]環(huán)境會(huì)計(jì)信息披露外文翻譯—綠色會(huì)計(jì)與越南上市企業(yè)的可持續(xù)發(fā)展（節(jié)選）

1、字?jǐn)?shù)：英文 字?jǐn)?shù)：英文 2804 2804 單詞， 單詞，16549 16549 字符；中文 字符；中文 4600 4600 漢字 漢字出處： 出處：Nguyen Nguyen Thi Thi Hong Hong Nga Nga，Hong Hong Thi Thi Viet Viet Ha Ha，Nguyen Nguyen Thi Thi Thanh Thanh Long. Long. Green Green Acc

2、ounting Accounting and and Sustainable Sustainable Development Development of of Listed Listed Vietnamese Vietnamese Enterprises[J]. Enterprises[J]. Journal Journal of of Asian Asian Review Review of of Public Publ

3、ic Affairs Affairs and and Policy, Policy, 2019,4(1):26-42. 2019,4(1):26-42.外文文獻(xiàn) 外文文獻(xiàn) Green Accounting and Sustainable Development of Listed Vietnamese EnterprisesAbstract Sustainable development is the indispensable tr

4、end of each nation in general, each enterprise in particular in the world. Vietnamese enterprises are not out of the trend. Green accounting has a close relationship with sustainable development. This research focuses on

5、 sustainable development, Green accounting according to the angle of disclosure of responsibility information in the Vietnamese enterprises’s sustainable development report, that suggests the direction of application gre

6、en accounting in these enterprises. This study has conducted research at 226 Vietnamese listed enterprises in five sectors, including real estate and construction, technology, industrial manufacturing, energy in 2016. Th

7、e result shows that although Vietnam has issued regulations on disclosure of sustainable development information of enterprises, including information on environmental and social responsibility, the number of enterprises

8、 that have not yet disclosed responsibility information is quite large, and the quality and volume of responsibility information disclosure of corporate is still limited.Keywords: sustainable development, green accou

9、nting, responsibility information, environmental responsibilityeconomies facing the problems of pollution and degradation of resources. Prioritizing economic development, many countries have become manufacturing worksho

10、ps and over-exploitation of natural resources has had a great impact on the environment. Many countries are developing have the worry and concern given to the issue of pollution and degradation of natural resources, clim

11、ate change, public health,... It has gradually shifted towards sustainable development, linking economic growth with social development and environmental protection. Green accounting in the context of sustainable develop

12、ment of an organization is concerned with the relationship between financial performance and the responsibility for disclosing social information (with particular attention to environmental information).Vietnam is a coun

13、try classified as a developing country, an emerging economy, which has a natural resource to be blessed, but in recent decades, economic growth has been offset by environmental pollution and resource degradation,… This s

14、tudy does not focus on green accounting research from a macro perspective of a country that studies the microcosm of an organization. The objectives of this research are to determine whether the green accounting status o

15、f Vietnamese listed companies and recommend the application of green accounting for Vietnamese enterprises towards sustainable development.METHODOLOGYTo consider corporate responsibility information disclosure, this pape

16、r studies the annual reports of 262 listed companies, before Circular No.155/2015 were issued in 2016, one year after the Circular No.155/2015 took effect. The purpose of the review the data of listed companies in 2016 i

17、s to assess the level of their responsibility disclosure without compulsory government regulations. Companies are in real estate and construction (89 companies), Technology (7 companies), Industrial production (72 compan