Social and Environmental Accounting for Sustainable Development and Potential Research in Vietnam ☆

Sustainable development has become the goal and priority of countries and organizations with greater adoption and usage of social and environmental accounting. In this global trend, Vietnam has already integrated 17 Sustainable Development Goals (SDGs) of the United Nations with 115 targets into its sustainable national development strategy. Social and environmental accounting is vital to help governments and organizations achieve sustainable practices journeys. However, Social and environmental accounting is still new for most of enterprises in Vietnam. Therefore, this paper reviewed the literature on social and environmental accounting (SEA) to identify its characteristics and potential for future research in Vietnam. We employed desk research and systematic literature reviews as research methods. We found a big gap in Vietnamese language-published articles on social and environmental accounting (SEA) and international publications. We summarized social and environmental accounting literature in other countries and Vietnam to find the characteristics of SEA and realized that the number of articles on SEA is still limited in Vietnam. Hence, we proposed the research potentials of SEA in the Vietnamese context for sustainable development. Our paper sheds light on a new accounting tool for researchers and practitioners to expand their research and business with the goal of sustainable development.