Mining is essential to the human well-being in many aspects. Mining activities, however, contribute significantly to pollution and other environmental impacts in South Africa. Recently much more stringent environmental legislation has been developed in South Africa due to increased public awareness and environmental disasters caused by mining activities. Authorisations constitute one of the main "command and control" instruments that can be used to influence and direct the behaviour of individuals and organisations to achieve sound environmental protection ultimately. The problem is that in the ever-changing maze of South African environmental legislation, it is often difficult for individuals and organisations to identify, obtain and maintain environmental authorisations. This article provides a legislative framework for the mining sector, explores the purpose and importance of environmental authorisations, gives an overview of the underlying relationship between environmental authorisations, risk assessment and environmental management systems before proposing a generic procedure for identifying, obtaining and maintaining environmental authorisations. / Thesis (M. Environmental Management)--North-West University, Potchefstroom Campus, 2005.

Chemical pollution has become an environmental and human health concern. Small and medium-sized enterprises are becoming the focus of environmental researchers, as they have been found to collectively contribute a significant amount of the pollution due to improperly managed chemicals. This case study of Nova Scotia small and medium-sized enterprises aimed to collect baseline information regarding environmental and chemical management including what positive practices were in place, what areas required more assistance, what information is being requested and who should be the focus of information programs. Results indicated that there is significant room for improvement in both the environmental and chemical management practices of small and medium-sized enterprises, even though participants indicated they were employing responsible practices. Participants were however, able to provide multiple suggestions regarding information they require in order to improve their business operations and environmental performance, thereby indicating they are aware improvements are needed.

This dissertation examines two main research questions: Why do firms deviate from their predicted level of toxic emissions, and how do these differences relate to financial performance? The objective is threefold: (1) to understand deviation in corporate environmental performance by looking at both industry and firm level variables, (2) to see how this deviation relates to both profitability and fluctuations in financial performance, and (3) to see if, and how, corporate environmental legitimacy affects the relationship between corporate environmental deviation and corporate financial performance. To achieve this objective the construct “corporate environmental performance deviation” is developed. It is defined as the extent to which a firm’s environmental performance deviates from its predicted performance, and is used to capture within-firm strategic choices in environmental management. Predicted environmental performance is calculated based on certain firm characteristics such as size and industry. Actual environmental performance is calculated using a weighted score of air emissions obtained from the Toxic Release Inventory (TRI) database. The difference between these two values represents a corporation’s environmental performance deviation. Corporate environmental performance deviation focuses on strategic choices related to environmental management, while recognizing that environmental management is the result of both institutional pressures and within-firm strategic decisions. Aligned with this focus, variables 2 related to this strategic choice are used to explain deviation in environmental management, including an environmental integration capability, firm strategy, and industry munificence and dynamism. Associated with the internal and external organizational analysis, institutional theory and the resource-based view (RBV) are used to explore the tension between deviation to increase competitiveness versus isomorphism to attain legitimacy. The sample is composed of 311 U.S. firms who have reported their toxic air releases to the TRI from 1998-2007. The sample is broken down into two subsets, those that exceed (positive deviation) or fail to meet (negative deviation) predicted environmental performance. Results of a longitudinal analysis show that positive environmental deviation is related to a greater capacity to strategically integrate environmental issues into a firm’s existing business approach, less munificence and dynamism in the task environment, and reduced financial fluctuations. Negative environmental deviation is decreased through a demonstrated capacity to strategically integrate environmental issues into a firm’s existing strategic approach, and related to greater munificence and dynamism in the task environment, reduced profitability and increased financial fluctuations. Lastly, although there are no significant main effects for corporate environmental legitimacy, the paradoxical combination of negative deviation and environmental legitimacy can reduce the severity of the negative financial results to negative deviation, both in terms of profitability and financial fluctuations.

Die vorliegende Ausgabe beschäftigt sich mit dem Thema „Komponenten und Einflussfaktoren der Umweltleistung eines Unternehmens: Strukturierung und Strukturanalyse auf Basis theoretischer und empirischer Erkenntnisse“. Die bisherigen Forschungsbemühen zu dieser Thematik betrachten vor allem die Messung und Bewertung der betrieblichen Umweltleistung. Allerdings existiert bisher kein allgemein gültiges Konzept der Umweltleistung und ihrer Wechselwirkung mit äußeren Faktoren. Dies bildet den Ausgangspunkt dieser Arbeit mit der Zielsetzung, ein strukturiertes Modell zur Abbildung der Umweltleistung und ihrer Einflussfaktoren sowie der existierenden Wirkungsbeziehungen zu erarbeiten.

Eskom Holdings SOC Limited (referred to as Eskom), a public state owned company, is required to continually demonstrate environmental duty of care and report on its environmental performance. In furthering its commitment to sustainable development and in line with environmental compliance of its activities, Eskom is planning to have the Distribution Division certified against the International Organisation for Standardization (ISO) 14001:2004 environmental management system (EMS) standard by 2014. In general, management review may quickly turn into a dry review of the items on the agenda, done only to show an auditor the review was held. As such, the aim of this study was to assess the effectiveness of management reviews as one of the key continual improvement elements of the ISO 14001:2004 environmental management system within Eskom Distribution: Western Region. This research has been designed to take place in three stages. These stages are planning, execution and publication, and preparing the dissertation for marking. The research methodology included a literature study on various national and international articles and journals on EMSs that relate to environmental performance. The databases of Eskom Distribution: Western Region ‒ i.e. the management review presentation results for the 2008/09, 2009/10 and 2010/11 financial years, key significant environmental aspects for the Technical Service Centres (TSCs) and Minor/Major Engineering Works (MEW), key performance indicators (KPIs), Risk Audit System (RAS) results, and results of the external EMS audit conducted from 23–25 April 2007 were used for this research. Questionnaires were sent to the TSCs’ senior supervisors and Safety, Health, Environment and Quality (SHEQ) management. An analysis of the questionnaires completed by the TSC senior supervisors showed that all the participants have seen an improvement in environmental performance due to annual management reviews, except TSC11, who have not seen management review results. It can be concluded from the results of the SHEQ management questionnaires that an improvement (continual improvement as per the ISO 14001 requirement) was observed. The improvements were identified through improved processes, improved gap analysis, increased environmental awareness, and addressing risks. Most of the ISO 14001:2004 requirements for the management review for all financial years covered in this study were met. In terms of the objectives, targets and KPIs, Eskom Distribution: Western Region performed effectively and most of the outcomes were implemented according to the recommendations. Further, based on the external audit conducted from 23 to 25 April 2007, it is clear that Eskom Distribution: Western Region conformed to the minimum requirements of the ISO 14001:2004 EMS. Their management reviews also met all requirements of the ISO 14001:2004 relating to management review. This was proven by minutes of previous meetings that covered all the necessary issues that were audited. Thus, the existence of management reviews contributed towards ensuring that the ISO system was scrutinised and improved where it worked, and that aspects that did not work well were removed. / M. Environmental Management, North-West University, Potchefstroom Campus, 2014

Mining is essential to the human well-being in many aspects. Mining activities, however, contribute significantly to pollution and other environmental impacts in South Africa. Recently much more stringent environmental legislation has been developed in South Africa due to increased public awareness and environmental disasters caused by mining activities. Authorisations constitute one of the main "command and control" instruments that can be used to influence and direct the behaviour of individuals and organisations to achieve sound environmental protection ultimately. The problem is that in the ever-changing maze of South African environmental legislation, it is often difficult for individuals and organisations to identify, obtain and maintain environmental authorisations. This article provides a legislative framework for the mining sector, explores the purpose and importance of environmental authorisations, gives an overview of the underlying relationship between environmental authorisations, risk assessment and environmental management systems before proposing a generic procedure for identifying, obtaining and maintaining environmental authorisations. / Thesis (M. Environmental Management)--North-West University, Potchefstroom Campus, 2005.

The focus of this study was to investigate the perception of employees on environmental performance within a corporate company. In this instance Absa Bank Limited was the organisation under investigation referring directly to the banks impact on the environment. A literature study was conducted to establish an awareness of all related terms and subjects to environmental performance. Further a specific focus on Absa Bank Limited?s environmental impact and the policies and procedures set out by this organisation was researched and discussed. An empirical study was conducted by means of a self completion questionnaire administered by a random sample of employees working for Absa Bank Limited. Quantitative research that was conducted by means of questionnaires were distributed through the Absa Bank Limited Group to 200 employees in the Gauteng and North West Province and distributed through different departments and management levels. 52 usable questionnaires were gathered out of the abovementioned areas. Cronbach Alpha coefficient values were used to determine the internal consistency amongst items in the research instrument. The research instrument used in this study to assess perception of employees on the environmental performance within Absa Bank Limited had acceptable reliability, since not one of the constructs had a lower Cronbach Alpha coefficient than 0.7. The correlation between the demographical variables and the seven constructs were examined by independent t–tests and effect sizes. The demographical factors used were the gender classification of respondents, number of years employed by Absa Bank Limited and the management level of the respondents. In all instances the effect sizes were too small to be of any practical significance since none of the effect sizes had a large effect (d–value = 0.8). Recommendations and practical ways in which environmental performance could be enhanced and maintained in Absa Bank Limited were discussed. It was also reccomended that systems and procedures should be revisited and adapted to ensure adherence to the requirements of environmental performance. The report concluded by addressing the achievement of all the objectives, and by recommending possible future research that could be undertaken based on this study. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

In recent years, the growing importance of environmental and social issues has put pressure on companies to implement environmental and social systems. With the pressure on companies to improve environmental performance, environmental management accounting can provide a valuable tool that enables companies to respond to environmental challenges. The purpose of this study is to determine the relationship between environmental performance and economic performance in the South African mining industry and also to identify and evaluate the opportunities to improve both a company's environmental performance and economic performance. In this study, scatter plot diagrams were used to determine the relationship between environmental performance and economic performance in the South African mining industry. Ten South African mining companies were selected for the study and their financial information as well as environmental information for the period 2005 to 2009 was used. After the analysis of the scatter plot diagrams was done, it was found that it pays to be green for coal–mining companies, but not for gold– and platinum–mining companies. This study also identified that environmental management accounting is essential to identify and effectively manage environmental costs to improve environmental performance and that it is a very important tool to help companies to implement environmentally friendly programmes for ensuring a company's long–term strategic position. Despite all the risks and challenges facing the mining industry, opportunities to improve a company's environmental performance and economic performance, include emissions trading, development of new technologies, investing in projects in renewable energy and an increase in demand of mining products due to the effects of climate change. ii The value of the study is that it is the first study to investigate the relationship between environmental performance and economic performance in the South African mining industry. This study is also unique as it takes into account how investors see the company in terms of environmental performance. This study uses economic performance measures from an internal and external point of view and not merely from an internal point of view like the previous studies. Companies in the mining industry as well as investors can use the findings presented in this study to realise the importance of preserving the environment as well as the importance of triple bottom line accounting. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2011.

This dissertation examines two main research questions: Why do firms deviate from their predicted level of toxic emissions, and how do these differences relate to financial performance? The objective is threefold: (1) to understand deviation in corporate environmental performance by looking at both industry and firm level variables, (2) to see how this deviation relates to both profitability and fluctuations in financial performance, and (3) to see if, and how, corporate environmental legitimacy affects the relationship between corporate environmental deviation and corporate financial performance. To achieve this objective the construct “corporate environmental performance deviation” is developed. It is defined as the extent to which a firm’s environmental performance deviates from its predicted performance, and is used to capture within-firm strategic choices in environmental management. Predicted environmental performance is calculated based on certain firm characteristics such as size and industry. Actual environmental performance is calculated using a weighted score of air emissions obtained from the Toxic Release Inventory (TRI) database. The difference between these two values represents a corporation’s environmental performance deviation. Corporate environmental performance deviation focuses on strategic choices related to environmental management, while recognizing that environmental management is the result of both institutional pressures and within-firm strategic decisions. Aligned with this focus, variables 2 related to this strategic choice are used to explain deviation in environmental management, including an environmental integration capability, firm strategy, and industry munificence and dynamism. Associated with the internal and external organizational analysis, institutional theory and the resource-based view (RBV) are used to explore the tension between deviation to increase competitiveness versus isomorphism to attain legitimacy. The sample is composed of 311 U.S. firms who have reported their toxic air releases to the TRI from 1998-2007. The sample is broken down into two subsets, those that exceed (positive deviation) or fail to meet (negative deviation) predicted environmental performance. Results of a longitudinal analysis show that positive environmental deviation is related to a greater capacity to strategically integrate environmental issues into a firm’s existing business approach, less munificence and dynamism in the task environment, and reduced financial fluctuations. Negative environmental deviation is decreased through a demonstrated capacity to strategically integrate environmental issues into a firm’s existing strategic approach, and related to greater munificence and dynamism in the task environment, reduced profitability and increased financial fluctuations. Lastly, although there are no significant main effects for corporate environmental legitimacy, the paradoxical combination of negative deviation and environmental legitimacy can reduce the severity of the negative financial results to negative deviation, both in terms of profitability and financial fluctuations.

The focus of this study was to investigate the perception of employees on environmental performance within a corporate company. In this instance Absa Bank Limited was the organisation under investigation referring directly to the banks impact on the environment. A literature study was conducted to establish an awareness of all related terms and subjects to environmental performance. Further a specific focus on Absa Bank Limited?s environmental impact and the policies and procedures set out by this organisation was researched and discussed. An empirical study was conducted by means of a self completion questionnaire administered by a random sample of employees working for Absa Bank Limited. Quantitative research that was conducted by means of questionnaires were distributed through the Absa Bank Limited Group to 200 employees in the Gauteng and North West Province and distributed through different departments and management levels. 52 usable questionnaires were gathered out of the abovementioned areas. Cronbach Alpha coefficient values were used to determine the internal consistency amongst items in the research instrument. The research instrument used in this study to assess perception of employees on the environmental performance within Absa Bank Limited had acceptable reliability, since not one of the constructs had a lower Cronbach Alpha coefficient than 0.7. The correlation between the demographical variables and the seven constructs were examined by independent t–tests and effect sizes. The demographical factors used were the gender classification of respondents, number of years employed by Absa Bank Limited and the management level of the respondents. In all instances the effect sizes were too small to be of any practical significance since none of the effect sizes had a large effect (d–value = 0.8). Recommendations and practical ways in which environmental performance could be enhanced and maintained in Absa Bank Limited were discussed. It was also reccomended that systems and procedures should be revisited and adapted to ensure adherence to the requirements of environmental performance. The report concluded by addressing the achievement of all the objectives, and by recommending possible future research that could be undertaken based on this study. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.