Energy efficiency is one of the critical aspects, because the hotel sector has significant energy consumption and has an impact on environmental information. Energy efficiency helps reduce operational costs. By reducing excessive energy consumption, hotels can set a good example of responsible and sustainable business practices. It is important to understand the factors that affect energy efficiency. Some of the relevant factors are knowledge sharing, risk perception, and environmental information. This study aims to analyze the effect of knowledge sharing, risk perception, and environmental information factors on energy efficiency in the hospitality industry. The research method used in this study is a quantitative method with a survey approach. The number of samples used in this study were 176 hotel managers in Indonesia. Questionnaires were distributed to respondents using a Likert scale of 1 to 7. Data were analyzed using the Partial Least Square (PLS) method using SmartPLS software. The research results conclude that knowledge sharing, perceived risk, and environmental information have a significant influence on energy efficiency in the hospitality industry. Well-informed consumers tend to be more aware of the impact of their decisions and actions on environmental information, so they are more likely to choose hotels that adopt sustainable and energy efficient practices. In addition, the perception of risk also affects energy efficiency in the hospitality industry. Consumers who perceive risks associated with low sustainability or negative environmental information impacts are less likely to choose the hotel. Environmental information factors also play an important role in energy efficiency. Hotels that have an environment that supports and facilitates sustainable practices have the potential to achieve higher energy efficiency.

Due to increase in global pressures and interest in environmental issues over the past two decades, Environmental Management Accounting (EMA) has been emerged as a new technique in accounting field in order to provide information based on environmental issues for various parties. The environmental accounting information disclosure benefits the decision makers for managing and improving environmental performance. This study aims to assess factors affecting the Environmental Management Accounting Implementation and affecting the Quality of Environmental Information for making decisions of Fishery Processing Enterprises (FPEs) in Vietnam. There are 3 groups of factors including Company’s nature and perspective; Government and Stakeholders’ Pressure; Methods, tools and regulations for EMA which are examined to learn about their impacts on EMA Implementation and Environmental Data Quality for decision making of FPEs in Vietnam. The result showed that the 3 factors had a causal relationship with EMA Implementation. At the same time, EMA Implementation has the positive impact on Environmental Data quality for decision making of the FPEs in Vietnam. Based on the results of survey and data processing, the authors propose FPEs in Vietnam to increase the effectiveness of methods and tools for EMA, be more responsible for government and stakeholders’ pressure, promote managers’ perspectives related to environmental issues, and enhance EMA implementation, from which to increase the quality of environmental data for decision making.