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The association between economic growth (EG) and environmental degradation (ED) has been highlighted extensively in prior studies. However, investigation regarding 'technological innovation and clean energy role' in dealing with environmental concerns has comprised limited context while considering the ASEAN economies under sustainable development goals. Therefore, the study attempts to investigate the phenomenon by using CS-ARDL analysis under short as well as long run. The findings through CS-ARDL in long-and short-run indicate that REN have impact carbon emission and ecological footprints negatively. Additionally, the EG in targeted economies is causing a higher level of CE and ecological footprints. Whereas, GDP2ofund to be significant in lowering the ED in the form of CE and ecological footprints. It is suggested that policies related to CE through EG should be developed in order to control the environmental issues in the future.

This study was conducted to investigate factors impacting the application of environmental management accounting (EMA) and the relationship between EMA application and performance efficiency including financial and environmental sectors. The scope of research was to investigate construction material manufacturing enterprises in Vietnam with medium and large scales, which is considered one of the industries causing significant negative impacts on the environment. The questionnaires were sent to chief management accountants of 600 construction material enterprises in Vietnam from 2018 to 2019. This process obtained 418 valid votes. Using SPSS 22.0 software to process data, the research results indicate that there are six factors that positively influence the application of EMA practices, including government enforcement, stakeholder interest, positive environmental strategies, community expectations, professional education network, and financial condition, of which, government enforcement has the most significant and positive relationship with the adoption of EMA. On the other hand, it appears that the application of EMA positively impacts financial efficiency and environmental efficiency. As found by many previous studies, environmental efficiency also strongly positively impacts financial efficiency. Thus, innovative solutions to reduce environmental pollution can promote enterprises’ profitability.