Ho Chi Minh City. The study finds that, although the legislation has been successful in raising environmental awareness among businesses, it has been less successful at stopping pollution. Overall, Decree 67 has had a minimal impact and is poorly implemented and enforced. The study shows that many company owners and managers have an adequate knowledge of environmental protection. It is also clear that companies do not consider environmental protection a top priority. Overall, environmental costs are not being fully internalized by businesses. The study makes a number of suggestions for how Decree 67 can be made more effective. Recommendations include reducing the scope of the legislation to make it easier to implement and a phased increased in the charges that are levied on polluting.