Novas concepções de gestão empresarial têm surgido, baseadas no princípio que estabelece uma política de qualidade ambiental, incorporando à atividade industrial as bases da promoção da sustentabilidade do desenvolvimento. Objetivos: Avaliar o processo da certificação ISO 14001 em uma empresa do setor automotivo e o grau de conhecimento e envolvimento dos entrevistados, com relação ao processo de implantação, implementação, certificação e pós-certificação. Metodologia: um estudo de caso, com abordagem metodológica descritiva, quantitativa e qualitativa, de uma multinacional do setor automotivo, localizada no Município de São Bernardo do Campo, São Paulo. Alguns dos critérios para o estudo foram: certificação em conformidade com a ISO 14001; SGA implementado e em funcionamento; liderança na área de meio ambiente em nível nacional e internacional; com participação junto às comunidades do entorno, no exercício da cidadania corporativa e que concordasse e permitisse a realização do estudo, com acesso às informações necessárias. Os dados foram observacionais e obtidos por meio de entrevistas com os indivíduos envolvidos. A análise dos dados foi feita utilizando o Método de Análise de Conteúdo de BARDIN (1995). Resultados: A empresa possui mais de 9.000 funcionários, 21 setores envolvidos no processo de implementação do SGA. A maioria dos entrevistados possui curso superior completo e destes, 68,2 por cento em engenharia. As principais motivações da empresa ao buscar a certificação foram, de acordo com 43,5 por cento das respostas, a preocupação e o comprometimento com o meio ambiente e, para 34,8 por cento dos entrevistados, as exigências de mercado e o controle sobre os impactos causados ao ambiente. Após a certificação, ocorreram mudanças significativas dentro da empresa na opinião de 82,6 por cento dos colaboradores. Com relação à minimização dos riscos de novas e futuras vulnerabilidades legais e à maior conscientização e percepção dos trabalhadores em relação à questão ambiental, 95,7 por cento das respostas foram positivas. Sobre as dificuldades e conflitos encontrados durante o processo de certificação, 52,2 por cento apontaram a conscientização em todos os níveis como sendo a maior delas. Os funcionários do chão de fábrica (47,5 por cento ) sabem dizer que a ISO é relacionada com o meio ambiente. Alguns dos principais benefícios obtidos, após 19 meses da certificação, são a responsabilidade ambiental, com 43,5 por cento , e a melhoria da imagem da empresa, com 21,7 por cento das respostas. A certificação trouxe ganho para a empresa, para os funcionários, para a sociedade em geral e para o meio ambiente, tendo sido considerada a maior conquista de todas a conscientização ambiental adquirida, na opinião de 50,0 por cento dos entrevistados. Conclusões: O SGA, embora não seja a única solução para a resolução de todas as questões ambientais de uma organização, ele é uma ferramenta muito importante para o diagnóstico e gerenciamento destas questões. / New conceptions of environmental management arise all the time, based on the principles that establish an environmental quality policy, incorporating the basis of a sustainable development to the industrial activities. Objectives: To evaluate the certification process in an industry of the automotive sector and how involved the employees of the company are. Methods: ISO 14001 implementation case study, with a descriptive, qualitative and quantitative methodology, in a multinational company located in São Bernardo do Campo - São Paulo. Some criterions used to choose this company were: having an ISO 14001 certificate; an effective EMS; leadership in the environmental issues; social work with the local communities; and, most of all, that would allow this study to happen. Data were obtained through a survey technique, and a questionnaire as the main tool of the research. Data analysis was carried out through contents analysis methods (BARDIN 1995). Results: The company has more than 9.000 employees and 21 internal divisions involved with the implementation process. Most of the employees are engineer (68,2 per cent ). The decision of going after the ISO 14001 certificate was based on the companys environmental commitment (43,5 per cent ), and according to 34,8 per cent of the answers, it was motivated by the attraction of new customers and markets (or at least retain access to customers and markets with EMS requirements) and to prevent pollution and conserve resources. After the certification, 82,6 per cent of the employees said that some significant changes were made inside the company, such as: enhance compliance and reduce/mitigate risks (95,7 per cent ); enhance awareness and involvement of the employee team (95,7 per cent ). You should note, however, that developing and implementing an EMS may have some difficulties. 52,2 per cent pointed out that the environmental education is the most difficult thing to achieve. The answers obtained with the working class show that they do know (47,5 per cent ) the meaning of ISO 14001. Once the system is implemented, it is possible to realize the most relevant benefits obtained through the certification, which are the environmental liability (43,5 per cent ); and enhance image with public, regulators, lenders, investors (21,7 per cent ). The ISO 14001 certification brings improvements in overall environmental performance and compliance. Conclusions: Although the EMS is not the solution for all environmental issues, it can result in both business and environmental benefits. The standard establishes a management framework by which an organizations\' impacts on the environment can be systematically identified and reduced.

Made available in DSpace on 2016-04-28T14:56:19Z (GMT). No. of bitstreams: 1 2009 - Rolf Bateman Hippertt Hatje.pdf: 3528082 bytes, checksum: 1d65844b53810b7f5d3f28e71613c11d (MD5) Previous issue date: 2009-09-13 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / Although the creation of Conservation Units has been a widely used strategy by many countries to contain the increasing threat to their biomes, it is already a consensus in the literature that the mere definition of these areas through legal instruments is not enough to assure its efficiency. To this end, many governmental agencies, civil society organizations and research institutions have been constructing methodologies to make possible, not only the diagnosis of the Conservation Units, but also the establishment and consolidation of these practices. The development of criteria and indicators, and the creation of a methodology for public environmental auditorship in Conservation Units (PEA in CUs) is part of this flood of new attempts. The work centres on the necessity of generating conclusive and fast methods that allow the managers, employees and members of the superior inspection agencies, to identify the weaknesses and strengths, aiming at an efficient and continuously improvement of the results. Two stages had been initially defined for the auditorship to take place. The first one, with requirements coming from the pertinent legislation, called Public Environmental Auditorship of Legal Agreement. The second one, built with indicators from the literature and opinions, called Public Environmental Auditorship of Management Performance. After the determination of the requirements in these two stages there were discussion groups and interviews with professionals for evaluation of the indicators. The definitive spreadsheet has integrated two pilot auditorships, in the Catacumba and Prainha Municipal Natural Parks - Rio de Janeiro, RJ. The methodology was finalized with 54 requirements, amongst which 15 were selected for the pilot auditorship in Catacumba Park and 14 for Prainha Park. Totalizing the two stages of the methodology application, the Catacumba Park added eight Major Nonagreements, one Minor Non-Agreement and six Agreements. In Prainha, there were eight Major Non-Agreement, one Minor Non-Agreement and four Agreement. The main product of this dissertation, however, is the creation of the Guide with directrices for the development of Environmental Auditorships in Conservation Units, consisting of criteria and indicators, integrated and systematized in a methodology, so that the practices of auditorship in Conservation Units can be applied by public workers assigned for this task. / Embora a cria??o de Unidades de Conserva??o venha sendo uma estrat?gia amplamente utilizada por muitos pa?ses para conter a crescente amea?a aos seus biomas, j? se configura ponto pac?fico na literatura que a mera defini??o destas ?reas por instrumentos legais n?o ? suficiente para assegurar-lhes a efici?ncia. Para este fim, muitos ?rg?os governamentais, organiza??es da sociedade civil e institui??es de pesquisa v?m construindo metodologias para viabilizar, n?o apenas o diagn?stico das Unidades de Conserva??o, mas tamb?m o estabelecimento e a consolida??o destas pr?ticas. O desenvolvimento de crit?rios e indicadores, e a cria??o de uma metodologia para Auditoria Ambiental P?blica em Unidades de Conserva??o (AAP em UCs) fazem parte desta tend?ncia de novas tentativas. O trabalho foca na necessidade de se gerar m?todos r?pidos e conclusivos que permitam aos gestores, funcion?rios e membros dos ?rg?os fiscalizadores superiores, identificarem fraquezas e for?as, visando ? melhoria cont?nua e eficaz dos resultados. Inicialmente foram definidas duas etapas nas quais a auditoria se desenvolveria. A primeira, com requisitos oriundos da legisla??o pertinente, denominada Auditoria Ambiental P?blica de Conformidade Legal. A segunda, constru?da com indicadores retirados da literatura e opini?es, chamada de Auditoria Ambiental P?blica de Desempenho de Gest?o. Ap?s a determina??o dos requisitos nestas duas etapas, realizados grupos de discuss?o e consultas a profissionais para avalia??o dos indicadores. A planilha definitiva integrou duas auditorias-piloto, nos Parques Naturais Municipais da Catacumba e da Prainha Rio de Janeiro, RJ. A metodologia foi finalizada com 54 requisitos, dentre os quais foram selecionados 15 para a auditoria-piloto no Parque da Catacumba e 14 para o Parque da Prainha. No total das duas etapas da aplica??o da metodologia, o Parque da Catacumba somou oito N?o-Conformidades Maiores, uma N?o- Conformidade Menor e seis Conformidades. Na Prainha, houve oito N?o-Conformidades Maiores, uma N?o-Conformidade Menor e cinco Conformidades. O principal produto desta disserta??o, no entanto, ? a cria??o do Manual para Auditoria Ambiental em Unidades de Conserva??o, constitu?do por crit?rios e indicadores, inclu?dos e sistematizados numa metodologia, para que se possam aplicar as pr?ticas de auditoria em Unidades de Conserva??o por funcion?rios p?blicos designados para esta fun??o.

Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-10T17:26:48Z No. of bitstreams: 1 Márcia.pdf: 1384598 bytes, checksum: dfaa0cb0b7c5301a23838811a22bbfd1 (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-04-22T19:28:36Z (GMT) No. of bitstreams: 1 Márcia.pdf: 1384598 bytes, checksum: dfaa0cb0b7c5301a23838811a22bbfd1 (MD5) / Made available in DSpace on 2013-04-22T19:28:36Z (GMT). No. of bitstreams: 1 Márcia.pdf: 1384598 bytes, checksum: dfaa0cb0b7c5301a23838811a22bbfd1 (MD5) Previous issue date: 2005 / Neste trabalho é mostrado como a gestão dos resíduos sólidos gerados em Serviços de Saúde reflete a cultura adotada pela direção da Organização. Se permeada de ética ambiental, a cultura organizacional contribui para extrapolar a obediência à Legislação. O Serviço de Saúde cuja cultura organizacional esteja permeada de ética ambiental pode ser identificado por meio de critérios de comparação a um Modelo referencial teórico levantado na Revisão da Literatura. O propósito desta dissertação é elaborar um Instrumento que permita ao Serviço de Saúde efetuar esta comparação por meio de uma auto-avaliação do desempenho ambiental do gerenciamento dos resíduos sólidos gerados durante as suas diversas atividades. O método empregado nesta pesquisa utilizou estratégia qualitativa em duas fases: pesquisa documental e estudo de caso. Na pesquisa documental, do tipo exploratório, com caráter descritivoexplicativo, dados secundários foram levantados na revisão da literatura buscando relacionar o arcabouço conceitual, legal e normativo sobre Resíduo Sólido de Saúde, a partir de três eixos: meio ambiente, Serviços de Saúde e resíduos sólidos em geral. Os dados obtidos permitiram o estabelecimento de critérios e parâmetros para a avaliação do desempenho ambiental do gerenciamento dos resíduos sólidos gerados em Serviços de Saúde, enquanto que dados primários foram obtidos com base em entrevistas, visitas técnicas e consultas específicas a especialistas realizadas com profissionais da área de Direito Ambiental e Arquitetura hospitalar. Foi aplicada entrevista ao Hospital Alfa que subsidiou a composição do Instrumento. Foram efetuadas visitas técnicas que serviram como fonte primária de observação direta quanto ao manejo, edificação e, principalmente, quanto ao comprometimento da cultura organizacional com a ética ambiental. A partir dos dados levantados na etapa anterior, foram selecionados os critérios de avaliação. Estes critérios foram sistematizados em um Instrumento composto de uma matriz (MADA-GRSS), distribuída em critérios e requisitos de atendimento utilizando graduação de escala de atitude tipo Lickert. Os critérios selecionados foram: (1) liderança e responsabilidade; (2) conformidade legal; (3) adequação das instalações; (4) aquisição de bens e serviços; (5) capacitação, educação e conscientização; (6) emergências e contingências; (7) manejo: organização; (8) manejo: aspectos técnico-operacionais; (9) manejo: recursos humanos. Acompanha a matriz uma lista de verificação. O Estudo de Caso, correspondente à segunda fase da pesquisa qualitativa, foi utilizado para refinamento da Matriz. Nesta fase foi selecionada uma Unidade Amostral por amostragem intencional não probabilística típica, na qual foi testado o Instrumento. Obteve-se como resultado a confirmação da pertinência dos critérios considerados e a identificação de requisitos não contemplados, porém necessários para a comprovação dos critérios. Este instrumento pode funcionar como um espelho, retratando a situação das instituições quanto ao GRSS, identificando pontos de melhoria individuais e, aplicado em escala, retrataria o perfil das instituições no País. / Salvador

The study was undertaken to investigate the following: limiting factors faced by the developers in complying with the EIA conditions and to determine whether the various developers comply with the conditions. The study was undertaken by use of questionnaires, site visits, meetings, photographs, group interviews. Trained fields assistants were also used to administer the questionnaires in order to collect data. Data from two sites were collected between 2012 and 2014 and were intentionally collected in order to provide information regarding the implementation of mitigation measures. The collected data was subjected to SAS (statistical software). Chi-square test for independence was performed in order to compare the differences (Snedecor & Cocharen, 1978) between the two sites. Based on the results of the study, it is therefore recommended that competent authorities should consider drafting and supplying follow-up guidelines and these guidelines should also apply to all the relevant role players involved. / Environmental Sciences / M. Sc. (Environmental Management)

The study was undertaken to investigate the following: limiting factors faced by the developers in complying with the EIA conditions and to determine whether the various developers comply with the conditions. The study was undertaken by use of questionnaires, site visits, meetings, photographs, group interviews. Trained fields assistants were also used to administer the questionnaires in order to collect data. Data from two sites were collected between 2012 and 2014 and were intentionally collected in order to provide information regarding the implementation of mitigation measures. The collected data was subjected to SAS (statistical software). Chi-square test for independence was performed in order to compare the differences (Snedecor & Cocharen, 1978) between the two sites. Based on the results of the study, it is therefore recommended that competent authorities should consider drafting and supplying follow-up guidelines and these guidelines should also apply to all the relevant role players involved. / Environmental Sciences / M. Sc. (Environmental Management)

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

This case study focuses on the use of environmental audits for learning, by teachers participating in the Schools and Sustainability professional development course in Durban, South Africa. It reviews ways in which audits were choreographed and used for lessons within school contexts. It explores ways in which audits shaped meaning-making interactions and environmental learning processes. This is an interpretive case study, characterized by a moderate realist perspective. Data were generated through interviews with teachers, field observations, photographs, document analysis, and group interviews with learners. Data were analyzed using the general comparative method. The research takes place in the context of educational transformation in South Africa. Some of the challenges accompanying the shift to Outcomes Based Education seem to be associated with naïve interpretations of constructivism and a view of reality as socially constructed and relative. This seems to have influenced ways in which audits are being undertaken in school contexts. This study argues that a realist orientation to auditing may be a more useful process for engaging with the world and enhancing the way learners perceive and respond to environmental risk. Ideas about reality-congruence and the interacting processes of involvement and detachment are of central importance in understanding processes of knowledge construction and meaning making in this study. The study draws on the work of Elias (1987) and Latour (1999) to shed light on the significance of auditing processes in which a close engagement with reality, coupled with a measure of detachment, can lead to the construction of a more reality-congruent account and a more realistic assessment of the environmental issue in focus. Key findings of the study suggest that the effectiveness of environmental auditing as a pedagogical process was influenced by the teachers’ intentions, knowledge and skills, choreography of the audit, nature of the teaching and learning interactions, and ways in which teachers and learners engaged with the findings. The study recommends that auditing activities should be carefully structured and mediated by teachers to be meaningful and to enable learners to identify environmental issues, gather data, engage in critical reflection and deliberate appropriate responses for social and environmental transformation.

[Integrative executive summary] NCP Chlorchem (Pty) Ltd manufactures and distributes Chlor alkali products such as chlorine, hydrochloric acid, caustic soda flakes, etc. and in the process generates both hazardous and general waste. Following changes in South African waste management legislation in 2011, the organisation’s waste service provider had to increase the costs associated with the handling of site’s hazardous waste. Top management of NCP Chlorchem (Pty) Ltd requested a meeting with the waste service provider in order to establish the reasons behind the price increase. In that meeting, which the researcher attended, the waste service provider explained the changes in waste legislation and how it was going to impact on their business. Top management understood the reasons behind the price increase; however, they requested the waste service provider to review the price increase. The waste service provider gave the top management of NCP Chlorchem (Pty) Ltd assurance that they were going to discuss the price reduction request with their own senior management and would provide feedback. The researcher did not participate in the feedback meetings; however, to this day, NCP Chlorchem (Pty) Ltd still uses the services of the same waste service provider. The effect the escalating annual waste handling costs has had on NCP Chlorchem (Pty) Ltd’s management team led to the study. Environmental impacts have costs that directly impact on company’s bottom line, such as the costs associated with the generation of waste. Although environmental costs are only one of the many costs incurred by businesses, they deserve management’s attention. According to Jasch (2003), there is an apparent lack of awareness and understanding of the magnitude of the environmental costs generated by organisations, and many opportunities for cost savings through good environmental management are lost. However, using a relatively new tool in environmental management, that is, environmental management accounting (EMA), management would ensure that relevant and significant environmental costs are considered when making business decisions (Jasch, 2003). The main purpose of the thesis is to explore the level of awareness of environmental costs associated with hazardous waste within NCP Chlorchem (Pty) Ltd. In order to carry out the study, literature about environmental and cost accounting as well as literature on waste management was reviewed. Questionnaires were distributed to staff members, and meetings were held with different senior personnel. This case study seeks to answer the following questions: What is NCP Chlorchem (Pty) Ltd’s staff members’ level of understanding of waste management? What is the level of awareness of NCP Chlorchem (Pty) Ltd’s staff of environmental costs with regard to the generation, handling, transportation and disposal of hazardous waste? How can the current traditional accounting within the organisation be integrated with environmental management accounting? The findings of the first research objective revealed that staff members knew the site’s waste streams as per the South African legal definition of waste and as identified in the site’s environmental management system documentation. The conceptual approach to waste management is underpinned by the waste hierarchy. The respondents support the waste hierarchy in its approach to waste management, which is prevention of waste, reduction, reuse, recycle and safe disposal of waste as the last resort. Lack of awareness of environmental management, among other things, was cited as the cause of waste. In addition to that, the respondents believe the waste hierarchy can be achieved by employing recycling facilities, following procedures and by carrying out environmental awareness campaigns. Improving process design and control and including changes in raw material was cited, among other things, as the respondents’ perception on how waste can be reduced. The findings of the respondents’ understanding of waste hierarchy revealed that staff members understood waste management. The respondents cited the impacts of waste on the business as financial impact on the business, impact on their bonuses, and possible loss of business. In relation to the second research objective, it was found that staff members knew the hazardous waste streams and identified amongst other waste, sludge and chlorine emissions as NCP Chlorchem (Pty) Ltd’s hazardous waste. However, with regard to environmental management accounting data, an average of 55.1% of respondents were not familiar with the physical and monetary components of EMA. An average of 19.6% of respondents who were aware of EMA might have been senior personnel. It could further be established that those who were familiar with EMA information were actually working with the data, either for reporting purposes, or for employing waste minimisation strategies, as well as awareness purposes, to their juniors. On average, 80% of the respondents perceived the production department as the area within site that has the EMA information.

Submitted in fulfillment of the requirements of the Master of Accounting degree, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa. Durban. South Africa, 2016. / A large number of manufacturing companies adopt the use of the traditional accounting method in their operations. This technique fails to reflect a detailed report of all material losses incurred in their production processes. Worthy of note, is that losses/waste are considered as inefficiencies in manufacturing operations and viewed as a costly venture to the sustainability of the company. This research, therefore, through a case study analysis, examined the efficient/inefficient flow of resources in the production process of an alcoholic beverage company in the Durban metropolis. The study was carried out in order to determine the impact of packaging waste cost in an alcoholic beverage company using the material flow cost accounting technique. Measurements included the input of packaging materials against its output, while giving consideration to waste incurred as losses. The Material Flow Cost Accounting (MFCA) technique, an environmental management accounting tool developed for measuring the flows and stocks of materials of a company and production process in both physical and monetary units, was used to measure the costs of waste on two production lines. MFCA was used to trace all material inputs and categorize them as product or non-product output. MFCA is used to classify the relevant material flows as cost collectors, thereby allocating the costs of the company’s production operations and flows. Different packaging materials that constitute waste on the lines were analyzed using the mixed method approach, which includes observation, questionnaire administration, and analysis of six months production report. Two production lines were considered for sampling, and recommendations were given based on the data analyzed using the SPSS package. The MFCA technique revealed that losses on both production lines were understated, and that, the bottling plant was losing a sizeable amount of monetary value of packaging materials to waste. The MFCA technique also revealed that the traditional costing technique is unable to provide adequate information managers require for strategic cost decision making. MFCA is therefore recommended to assist managers improve production line efficiency and cost savings via accurate waste costing and reduction for corporate sustainability. / M