A Study on the Impact of Environmental Cost Accounting Implementation on the Reputation of Manufacturing Enterprises in Hanoi City

Giang Thi Thu Huyen

doi:10.56201/jafm.vol.11.no9.2025.pg158.166

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A Study on the Impact of Environmental Cost Accounting Implementation on the Reputation of Manufacturing Enterprises in Hanoi City

Giang Thi Thu Huyen

Abstract

This study aims to clarify the impact of implementing Environmental Cost Accounting (ECA) on the reputation of manufacturing enterprises in Hanoi. Using a qualitative approach, primarily through desk research, the paper synthesizes and analyzes secondary data from scientific works, corporate reports, legal documents, and media. The research findings indicate that, although the formal application of ECA remains very limited due to legal, perceptual, and resource-related barriers, a positive and direct relationship exists between ECA implementation and corporate reputation. Analysis of typical cases reveals that proactively recognizing and disclosing environmental cost information helps enterprises enhance transparency, manage risks, create competitive advantages, and effectively strengthen their reputation, whereas neglecting this factor can lead to severe reputational damage. Therefore, the study affirms that ECA is a strategic management tool and an investment in intangible assets. It also proposes significant implications for state agencies to improve the legal framework and incentive policies, and for enterprises to raise awareness and invest resources in integrating ECA into their management systems. The novelty of this research lies in its systematization and clarification of this link within the context of multi-sector manufacturing enterprises in a key economic hub like Hanoi, filling a significant gap in Vietnamese literature.

Keywords

Environmental Cost Accountingcorporate reputationmanufacturing enterprises

References

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A Study on the Impact of Environmental Cost Accounting Implementation on the Reputation of Manufacturing Enterprises in Hanoi City

Abstract

Keywords

References

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