The approach to environmental accounting of small and micro enterprises in Hanoi

This research explores the implementation of environmental accounting practices among small and micro enterprises (SMEs) in Hanoi, aiming to understand the extent and challenges of adopting sustainable business practices in a developing urban context.Despite growing global emphasis on environmental sustainability, SMEs in developing regions often face unique barriers to integrating such practices into their business models.This study employs a mixed-methods approach, combining quantitative surveys with qualitative interviews to gather data from a representative sample of SMEs across Hanoi.The findings reveal that while awareness of environmental issues is relatively high, the actual adoption of ecological accounting practices is limited due to factors such as cost, lack of expertise, and regulatory incentives.The study highlights a significant gap between the perceived importance of environmental responsibility and the practical implementation of related accounting practices.Recommendations are provided for policymakers, suggesting ways to enhance the adoption of ecological accounting practices through incentives, training programs, and more stringent regulations.This research contributes to the understanding of environmental management in SMEs and proposes pathways for enhancing sustainability in the business practices of small and micro enterprises in emerging economies.