This thesis focuses on the green accounting strategy of commercial banks in Vietnam. Green accounting is a new accounting method for measuring and reporting business activities related to the environment and sustainability. In recent times, commercial banks have realized the important role of integrating environmental factors in their business operations. This stems from awareness of the negative impact of unsustainable business practices on the environment and society. Commercial banks in Vietnam have adopted a green accounting strategy to monitor, evaluate and report the efficiency of natural resource use, climate, renewable energy and other related factors. By integrating information on energy efficiency, carbon emissions, recycled water use and other metrics into financial calculations, banks are able to measure and report the performance of their operations. The goal of the green accounting strategy is to create a comprehensive environmental accounting information system that helps commercial banks shape and track sustainability metrics. This not only helps the bank to capture the risks and opportunities related to the environment, but also creates transparency and trust in communicating with stakeholders such as customers, investors and regulatory agencies. However, the application of green accounting strategy in the commercial banking industry in Vietnam still faces many challenges. Factors such as lack of accurate information on the environmental performance of business activities, difficulty in calculating the economic value of elements with no market value (e.g. spatial pollution) and the lack of knowledge and awareness from the public are issues that need to be addressed. In summary, the application of green accounting strategy in commercial banks in Vietnam is an important step to promote suustainable development. However, support from government agencies and other stakeholders is needed to create an enabling environment for environmental integration into the bank's business.