Impact of Environmental Audits on the Performance of Vietnamese Tourism Companies

This study was conducted to investigate the impact of environmental audits on the performance of tourism companies in Vietnam. Using qualitative research methods, based on the analysis of existing documents and the results of direct interviews with 16 managers of 12 tourism companies in Vietnam. The results of the study show that environmental audits have a positive impact on the performance of tourism companies, by improving environmental activities, improving reputation, reducing costs, ensuring compliance with regulations and minimizing risks, attracting employees, gaining competitive advantage and promoting long-term sustainability. However, the study also indicates that tourism companies in Vietnam face a number of challenges and barriers in conducting environmental audits. These challenges vary, depending on the size of the company, available resources, level of awareness, and industry sector. Based on the research results, a number of recommendations are made to stakeholders to increase the efficiency of environmental audits, thereby improving the performance of tourism companies in Vietnam.