Abstract
In the context of climate change and Vietnam’s commitment to achieving Net Zero by 2050, this study focuses on analyzing the factors influencing the adoption of carbon accounting in manufacturing enterprises located in the industrial zones of the Red River Delta region. Based on 285 survey responses, quantitative analyses were conducted, including descriptive statistics, reliability testing, exploratory factor analysis, correlation analysis, and multiple linear regression. The results reveal that the characteristics of the enterprise’s management structure, industry regulatory pressure, enterprise size, social pressure, and enterprise resources are factors that directly affect the adoption of carbon accounting in manufacturing enterprises. Drawing from these findings, the study proposes several managerial implications to enhance the adoption of carbon accounting, thereby contributing to the realization of emission reduction goals and the development of green, sustainable industries in Vietnam.
Keywords: Carbon accounting; manufacturing enterprises; Red River Delta; Net Zero.
JEL classification:M41, M11, M2.
DOI: 10.63767/TCKT.34.2025.181.188
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
