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Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

The rising volume of open government data (OGD) contrasts with the limited acceptance and utilization of OGD among citizens. This study investigates the reasons for citizens’ not using available OGD by comparing citizens’ attitudes towards OGD with the development of OGD portals. The comparison includes four OGD utilization processes derived from the literature, namely OGD awareness, needs, access and consumption.

A case study in China has been carried out. A sociological questionnaire was designed to collect data from Chinese citizens (demand), and personal visits were carried out to collect data from OGD portals (supply).

Results show that Chinese citizens have low awareness of OGD and OGD portals. Significant differences were recognized between citizens’ expectations and OGD portals development in OGD categories and features, data access services and support functions. Correlations were found between citizens’ OGD awareness, needs, access and consumption.

By linking the supply of OGD from the governments with each process of citizens’ OGD utilization, this paper proposes a framework for citizens’ OGD utilization lifecycle and provides a new tool to investigate reasons for citizens’ not making use of OGD.