Ho Tuan Vu

This paper deals with factors affecting environmental accounting adoption and its impact on operational performance in Vietnamese seafood enterprises. The data were collected from seafood enterprises in Vietnam. Structural equation modeling was applied to explore the causal relationship between operational performance and other factors. The results show that the factors affecting the implementation of environmental accounting based on normalized weights include manager support, with the strongest impact (0.286), followed by the level of technology (0.155), qualifications of accountants (0.191), pressure from stakeholders (0.129), business characteristics (0.117), financial resources (0.113), legal regulations (0.103), and finally environmental changes (0.1). The results also show that environmental accounting implementation strongly impacts operational performance (standardized weight 0.351). The correlation relationships in the model are all statistically significant, with a 95% confidence level (p = 0.000 < 0.05). The paper contributes to perfecting the factors affecting the implementation of environmental accounting, clearly seeing its benefits and positive impacts on performance in seafood enterprises in Vietnam, to achieve environmental protection goals, increase economic benefits, and sustainable development.

Acknowledgment
This study is conducted within the framework of the doctoral project subject to Decision No. 1807/QD-ĐHDT dated May 10, 2023, Duy Tan University, Vietnam. The authors would like to acknowledge the reviewers and the editor-in-chief for their assistance.

Type of the article: Research Article

The global business landscape increasingly demands transparent climate reporting, yet factors driving compliance quality remain unclear. This study examines the organizational and institutional determinants influencing IFRS-S2 compliance quality in Vietnamese enterprises, focusing on sustainability strategic orientation, climate data management capability, and market scrutiny. A quantitative research design was used, and a survey was distributed among managers in Vietnamese enterprises from March to June 2025. A total of 326 valid responses were analyzed using partial least squares structural equation modeling. The results prove that sustainability strategic orientation (β = 0.254, p < 0.001), climate data management capability (β = 0.285, p < 0.001), and market scrutiny (β = 0.209, p < 0.001) have a significant positive effect on IFRS-S2 compliance quality. The mediating role of climate data management capability is also strongly supported. However, the moderating role of market scrutiny was not statistically significant. The study highlights the need to align strategic commitment with data capabilities to enhance climate transparency in an emerging market and provides recommendations for managers and policymakers.

Acknowledgment
The authors would like to acknowledge the reviewers and the editor-in-chief for their assistance.

Type of the article: Research Article

Abstract
This study examines the determinants of internal audit effectiveness and its impact on sustainability information disclosure in Vietnamese non-financial enterprises. Drawing on agency theory, legitimacy theory, and the International Standards for the Professional Practice of Internal Auditing, the study develops and tests a structural model linking five governance-related factors (independence, objectivity, auditor competence, the scope of internal audit activities, and management support) to internal audit effectiveness and, subsequently, to sustainability information disclosure. Enterprise size is incorporated as an explanatory and moderating variable.
Empirical data were collected through a quantitative survey of 209 managers and employees in accounting, auditing, finance, and governance positions across 103 listed non-financial enterprises. The data were analyzed using reliability analysis, factor analysis, and structural equation modeling.
The results show that management support, objectivity, audit scope, and auditor competence significantly enhance internal audit effectiveness, with management support exerting the strongest influence, while independence is not statistically significant. Furthermore, both internal audit effectiveness and enterprise size positively affect sustainability information disclosure, with enterprise size playing a more dominant role, consistent with legitimacy pressures and resource-based considerations. The findings highlight the mediating role of internal audit effectiveness in translating governance practices into improved sustainability disclosure. This study contributes to the literature by providing empirical evidence from a developing-country context and demonstrating the strategic role of internal audit in enhancing transparency and supporting sustainable development.

Acknowledgment
This study is conducted within the framework of the doctoral project subject to Decision No. 3922/QĐ-ĐHDT dated August 21, 2024, Duy Tan University, Vietnam. We would like to acknowledge the reviewers and the editor-in-chief for their assistance.