THE JOURNEY TOWARD NET-ZERO EMISSIONS: CHALLENGES IN COLLECTING SCOPE 3 DATA THROUGH THE LENS OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN VN30
DOI:
https://doi.org/10.62985/j.huit_ojs.vol26.no3E.519Từ khóa:
Environmental Management Accounting, EMA, Scope 3, Double Decoupling, Greenwashing, VN30.Tóm tắt
This study analyzes the current situation and challenges in measuring Scope 3 emissions data across the 30 leading listed companies in the Vietnamese market (VN30) through the lens of Environmental Management Accounting (EMA). Drawing upon Institutional Theory and the Resource-Based View (RBV), the research applies qualitative content analysis to data extracted from 2024 Sustainability Reports and Annual Reports, which were coded in accordance with Gioia’s (2013) methodological framework and subjected to a rigorous inter-coder reliability testing process. Empirical results reveal the prevalence of the "Double Decoupling" phenomenon, indicating that most enterprises employ "cherry-picking" or "halo effect" techniques to construct a positive, communication-oriented image (symbolic sustainability reporting) to adapt to institutional pressures and technological deficiencies. Furthermore, environmental accounting systems lack integration with financial accounting, demonstrating a notable absence of monetized reports and Scope 3 data from supply chains and funding portfolios. Warning of the risk of losing competitive advantage amid global trade barriers such as the Carbon Border Adjustment Mechanism (CBAM), the study proposes the application of in-depth accounting tools (e.g., Internal Carbon Pricing - ICP, PCAF standards) and the establishment of a flexible policy roadmap for substantive EMA implementation, thereby preventing greenwashing risks.
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