Determinants the implementation of sustainability accounting in garment firms contributing to improved sustainable governance

Download This Article

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study investigates the determinants of sustainability accounting implementation in the Vietnamese garment firms, using survey data from 345 respondents and analysed through multiple regression techniques. The study found that accountant competence (ACC), leadership competence and commitment (LDC), information technology capability (ITC), corporate sustainability culture (CUL), stakeholder pressure (SUP), and regulatory pressure (REG) have a positive impact on the adoption of sustainability accounting practices, with accountant’ competence being most. This study contributes to the sustainability accounting literature by providing empirical evidence from an export-oriented labour-intensive industry in an emerging economy, integrating various determinants into a single framework. The findings offer practical guidance for managers and policymakers to enhance sustainable governance in the sector.

Keywords: Sustainable Governance, Sustainability Accounting (SA), Accountants, Digital Technology, Managers, Corporate Culture

Authors’ individual contribution: Conceptualization—D.D.T., T.T.T.P., and T.A.D.P.; Methodology—T.T.T.P., T.A.D.P., and D.T.D.; Software—T.T.T.P., T.B.D., and T.A.D.P.; Validation—D.D.T., T.B.D., and D.T.D.; Formal Analysis—T.T.T.P., T.A.D.P., and D.T.D.; Investigation—D.D.T., T.B.D., T.A.D.P., and D.T.D.; Resources—D.D.T., T.B.D., and D.T.D.; Data Curation—D.D.T. and T.T.T.P.; Writing—Original Draft—D.D.T. and T.A.D.P.; Writing—Review & Editing—D.D.T., T.T.T.P., and T.B.D.; Visualization—D.D.T., T.B.D., and D.T.D.; Supervision—T.B.D. and D.D.T.; Project Administration—T.T.T.P. and D.T.D.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: F65, M10, M40, M41

Received: 08.01.2026
Revised: 26.02.2026; 13.03.2026
Accepted: 21.04.2026
Published online: 23.04.2026

How to cite this paper: Truong, D. D., Pham, T. T. T., Dang, T. B., Phan, T. A. D., & Do, D. T. (2026). Determinants the implementation of sustainability accounting in garment firms contributing to improved sustainable governance. Corporate Governance and Sustainability Review, 10(3), 67–78. https://doi.org/10.22495/cgsrv10i3p5