Exploring CO 2 emission factors in Vietnam towards sustainable consumption

Huu Nguyen Xuan Nguyen and The Phu Nguyen

Asian Journal of Accounting Research, 2025, vol. 11, issue 1, 43-60

Abstract: PurposeThis study aims to identify factors influencing CO2 emission levels from final consumption in Vietnam to promote sustainable consumption practices.Design/methodology/approachStructural decomposition analysis (SDA) decomposes emission changes into three drivers: demand scale, emission intensity and economic structure. We then apply SDA to a social accounting matrix (SAM) to quantify the contribution of household consumption, government spending, investment, inventory changes and exports to CO2 emissions.FindingsExports are considered the primary emission driver compared to other final consumption types, while emissions from inventory decline. The findings indicate that emissions are mainly driven by final consumption, with additional but lesser impacts from emission intensity and economic structure. The results also show that high-emission sectors and emissions inequality among household groups are due to the differences in income levels and areas.Practical implicationsThe insights from this research are valuable for policymakers and managers as they highlight how adjustments in final consumption can inform the design of effective strategies for reducing emissions.Originality/valueThe novelty of this research is clarifying the factors affecting the CO2 emissions of various types of final consumption, unlike previous studies that examined each effect separately. Therefore, it provides a detailed perspective on the drivers of emissions from consumption in developing countries with socioeconomic characteristics similar to those in Vietnam, thereby filling a gap in the literature.

Keywords: Final consumption; Carbon intensity; Vietnam CO2 emission; Structural decomposition analysis (SDA); Social accounting matrix (SAM); Environmental policy (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ajarpp:ajar-10-2024-0402

DOI: 10.1108/AJAR-10-2024-0402

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