Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies

  • Received September 8, 2022;
    Accepted October 18, 2022;
    Published November 11, 2022
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  • Article Info
    Volume 13 2022, Issue #1, pp. 101-113
  • Cited by
    2 articles

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This work is licensed under a Creative Commons Attribution 4.0 International License

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.

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    • Table 1. Recycled water: Model summary
    • Table 2. Coefficients of dependent variable: Recycled water
    • Table 3. Water consumption: Model summary
    • Table 4. Coefficients of dependent variable: Water consumption
    • Table 5. Carbon emissions: Model summary
    • Table 6. Coefficients of dependent variable: Carbon emissions
    • Conceptualization
      Thomas Nyahuna
    • Data curation
      Thomas Nyahuna
    • Formal Analysis
      Thomas Nyahuna, Matthys Swanepoel
    • Investigation
      Thomas Nyahuna
    • Methodology
      Thomas Nyahuna
    • Validation
      Thomas Nyahuna
    • Visualization
      Thomas Nyahuna
    • Writing – original draft
      Thomas Nyahuna
    • Project administration
      Matthys Swanepoel
    • Supervision
      Matthys Swanepoel
    • Writing – review & editing
      Matthys Swanepoel