Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies
Most companies in emerging economies need to be more conscious of environmental initiatives such as environmental management accounting practices (EMAP) that can effectively improve environmental sustainability. Therefore, this study investigates the effect of EMAP on the environmental sustainabilit...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2022-11-01
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| Series: | Environmental Economics |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17280/EE_2022_01_Nyahuna.pdf |
| _version_ | 1797947550364336128 |
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| author | Thomas Nyahuna Matthys Swanepoel |
| author_facet | Thomas Nyahuna Matthys Swanepoel |
| author_sort | Thomas Nyahuna |
| collection | DOAJ |
| description | Most companies in emerging economies need to be more conscious of environmental initiatives such as environmental management accounting practices (EMAP) that can effectively improve environmental sustainability. Therefore, this study investigates the effect of EMAP on the environmental sustainability of listed South African cement and mining companies. To achieve the aim of the study, 45 Johannesburg Stock Exchange-listed cement and mining companies were sampled based on data extracted from the annual integrated reports, financial statements, environmental and sustainability reports from 2012 to 2021. IBM SPSS Statistics 24 was used to analyze the relationship between EMAP and environmental sustainability. The results show that two environmental sustainability proxies, water consumption and recycled water, are significantly and positively related to EMAP. However, carbon emissions (p < .061) insignificantly influence environmental sustainability. This suggests that some EMAP used by the sampled companies are inadequate to amplify environmental sustainability. The paper is essential to provide empirical evidence that managers of the cement and mining companies in South Africa need to devise better and new EMAP to reduce carbon emissions. |
| first_indexed | 2024-04-10T21:29:42Z |
| format | Article |
| id | doaj.art-94fe5c0aab13428e95e88efc9c1dbae8 |
| institution | Directory Open Access Journal |
| issn | 1998-6041 1998-605X |
| language | English |
| last_indexed | 2024-04-10T21:29:42Z |
| publishDate | 2022-11-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Environmental Economics |
| spelling | doaj.art-94fe5c0aab13428e95e88efc9c1dbae82023-01-19T14:58:34ZengLLC "CPC "Business Perspectives"Environmental Economics1998-60411998-605X2022-11-0113110111310.21511/ee.13(1).2022.0917280Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companiesThomas Nyahuna0https://orcid.org/0000-0003-4375-6257Matthys Swanepoel1https://orcid.org/0000-0002-7891-6938Ph.D. in Accounting, School of Accounting, North-West UniversityProfessor, School of Accounting, North-West UniversityMost companies in emerging economies need to be more conscious of environmental initiatives such as environmental management accounting practices (EMAP) that can effectively improve environmental sustainability. Therefore, this study investigates the effect of EMAP on the environmental sustainability of listed South African cement and mining companies. To achieve the aim of the study, 45 Johannesburg Stock Exchange-listed cement and mining companies were sampled based on data extracted from the annual integrated reports, financial statements, environmental and sustainability reports from 2012 to 2021. IBM SPSS Statistics 24 was used to analyze the relationship between EMAP and environmental sustainability. The results show that two environmental sustainability proxies, water consumption and recycled water, are significantly and positively related to EMAP. However, carbon emissions (p < .061) insignificantly influence environmental sustainability. This suggests that some EMAP used by the sampled companies are inadequate to amplify environmental sustainability. The paper is essential to provide empirical evidence that managers of the cement and mining companies in South Africa need to devise better and new EMAP to reduce carbon emissions.https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17280/EE_2022_01_Nyahuna.pdfcement and mining companiesenvironmental management accounting practicesenvironmental sustainabilitySouth Africasustainability |
| spellingShingle | Thomas Nyahuna Matthys Swanepoel Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies Environmental Economics cement and mining companies environmental management accounting practices environmental sustainability South Africa sustainability |
| title | Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies |
| title_full | Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies |
| title_fullStr | Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies |
| title_full_unstemmed | Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies |
| title_short | Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies |
| title_sort | influence of environmental management accounting practices on the environmental sustainability of south african cement and mining companies |
| topic | cement and mining companies environmental management accounting practices environmental sustainability South Africa sustainability |
| url | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17280/EE_2022_01_Nyahuna.pdf |
| work_keys_str_mv | AT thomasnyahuna influenceofenvironmentalmanagementaccountingpracticesontheenvironmentalsustainabilityofsouthafricancementandminingcompanies AT matthysswanepoel influenceofenvironmentalmanagementaccountingpracticesontheenvironmentalsustainabilityofsouthafricancementandminingcompanies |