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Perception and Awareness of Environmental Auditing in Vietnam's Mining Industry

Vu Thuy Ha, Pham Huy Hung

Abstract

This study investigates how mining companies in Vietnam perceive and engage in environmental audits, addressing an important gap in understanding compliance barriers and factors affecting environmental awareness in the mining industry. The study aims to identify the main obstacles to an effective environmental audit and to propose practical recommendations to improve regulatory compliance and sustainable development practices. Using qualitative research methodology, data was collected through 25 semi-structured interviews with mining company executives, independent auditors and policy makers, as well as 2 focus group discussions with mining company representatives. The findings reveal a significant disparity between large firms - which see auditing as a strategic tool for sustainability - and SMEs, which see environmental audits as a financial and administrative burden. Weak enforcement, cost concerns, and technical knowledge gaps were identified as major barriers. These results are significant because they demonstrate the need for stricter regulatory enforcement, the need to build capacity, and the financial incentives for mining companies to encourage voluntary environmental audits. The implementation of these measures can improve environmental protection efficiency in Vietnam's mining industry, ensuring long-term sustainability and management efficiency.

Keywords

Environmental auditingMining industry complianceRegulatory enforcement

References

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