This research is conducted for assessing the relationship between disclosure levels of environmental accounting information and financial performance. Data were collected from the firms listed in Vietnam from 2013 to 2017, including the firms disclosed and the ones did not disclose the environmental accounting information. The study uses two regression models to investigate the rela-tionship between environmental accounting information and return on assets. The results indicate that there was a close relationship between disclosure level of environmental accounting information and financial performance. In addition, there was a difference in terms of financial performance between the firms had not disclosed environmental accounting information and the ones disclosed the environmental accounting information.

This research is conducted for assessing the relationship between the level of environmental financial accounting practices (EFAP) and financial performance (FP) of listed firms. Data were collected from listed firms on Vietnam Stock Exchange for the period from 2013 to 2017, including the firms disclosed and not disclose EFAP. Ordinary least square (OLS), fixed effect model (FEM), and random effect model were employed for processing the data. The results reveal that there is a close relationship between the EFAP and financial performance. In addition, there is a difference in financial performance between the group of firms disclosed and not disclosed EFAP. Based on the findings, some recommendations are given for motivating EFAP in the listed firms for improving financial performance.