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.

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.

Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations. / This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

The increase in the number of guest houses is applausive for its socio-economic benefits through income generation, job creation and entrepreneurship growth. However, the increase in the number of guest houses is proportional to energy demand. Thus, increase in energy efficient guest houses is more desirable in order to achieve sustainable development. Therefore, the aim of this study was to assess energy efficiency in selected guest houses in Mpumalanga province Through in-depth literature analysis, an energy efficiency framework that builds on and advances the input-output ration and energy saving model was developed. This framework has five indicators which are categorised into financial and nonfinancial, namely: energy quantity, cost, carbon equivalence, services quantity and quality. The framework clarified the differences between energy saving and energy efficiency, while it identifies energy saving and services levels as two parameters or components of energy efficiency. This framework was later implemented and used to assess energy efficiency in eight selected guest houses in Mpumalanga province. To assess energy efficiency using the framework, three standard or common services in guest houses such as indoor lighting, water heating and indoor thermal comfort were assessed for energy saving and compliance with industry standards. The results of the assessment were analysed through descriptive statistical and explanatory methods. Using the framework, the study found that few of the selected guest houses did save energy in one or more of the standards services. However, some methods used in the guest houses were found to be highly costly and resulted in high energy quantity consumption and high carbon footprint. Thus, these methods failed the test for characterisation of energy saving methods. Furthermore, the study found that all indoor lighting services didn’t meet minimum industry standards for indoor lighting of 100lux. All water heating standards were compliant, while indoor thermal comfort standards differed among guest houses. Thus, none of the guest houses met the minimum criteria for characterisation as being energy-efficient. However, different services qualified. Hence, the findings confirm that the energy efficiency framework was effective and reliable in the characterisation of energy-efficient guest houses. This framework builds on and advances the input-output ratio and energy saving models previously used. / Environmental Sciences / PhD (Environmental Management)

The increase in the number of guest houses is applausive for its socio-economic benefits through income generation, job creation and entrepreneurship growth. However, the increase in the number of guest houses is proportional to energy demand. Thus, increase in energy efficient guest houses is more desirable in order to achieve sustainable development. Therefore, the aim of this study was to assess energy efficiency in selected guest houses in Mpumalanga province Through in-depth literature analysis, an energy efficiency framework that builds on and advances the input-output ration and energy saving model was developed. This framework has five indicators which are categorised into financial and nonfinancial, namely: energy quantity, cost, carbon equivalence, services quantity and quality. The framework clarified the differences between energy saving and energy efficiency, while it identifies energy saving and services levels as two parameters or components of energy efficiency. This framework was later implemented and used to assess energy efficiency in eight selected guest houses in Mpumalanga province. To assess energy efficiency using the framework, three standard or common services in guest houses such as indoor lighting, water heating and indoor thermal comfort were assessed for energy saving and compliance with industry standards. The results of the assessment were analysed through descriptive statistical and explanatory methods. Using the framework, the study found that few of the selected guest houses did save energy in one or more of the standards services. However, some methods used in the guest houses were found to be highly costly and resulted in high energy quantity consumption and high carbon footprint. Thus, these methods failed the test for characterisation of energy saving methods. Furthermore, the study found that all indoor lighting services didn’t meet minimum industry standards for indoor lighting of 100lux. All water heating standards were compliant, while indoor thermal comfort standards differed among guest houses. Thus, none of the guest houses met the minimum criteria for characterisation as being energy-efficient. However, different services qualified. Hence, the findings confirm that the energy efficiency framework was effective and reliable in the characterisation of energy-efficient guest houses. This framework builds on and advances the input-output ratio and energy saving models previously used. / Environmental Sciences / PhD (Environmental Management)

Abstracts in English, Afrikaans and Zulu / Emalahleni, situated in Mpumalanga Province in South Africa, has been exposed to over a hundred years of continuous mining of coal. Evident challenges include the sterilisation of land due to underground fires, polluted water, surface collapse and acidification of topsoil (McCarthy & Pretorius, 2009:65; Schneider, 2016:1). The researcher reviewed existing literature to determine existing frameworks thereby identifying gaps. Consequently, the researcher found no published decision-making framework that may assist coal mining companies in South Africa to preserve the environment and its natural resources. Research objectives and research questions as well as a preliminary framework were developed. A qualitative research design was adopted in which personal interviews were employed to gather primary data from coal mining companies in South Africa whilst a focus group was utilised to validate the framework. Personal interviews established that majority of participants were not familiar with EMA and that EMA tools such as ISO, LCC and the green strategy would add value to the coal mining industry. Furthermore, there was no consistency in the application and adherence to environmental regulations. Participants also indicated that current processes employed by the coal mining industry were not effective in saving the environment. In validating the framework, the focus group established that tools (methodologies) will serve the purpose as indicated in the framework and that the framework was relevant to the coal mining industry. There was a general consensus that regulatory aspects can go a long way in controlling adverse effects on the environment, so long as these would be applied to all industries, and not only the coal mining industry. Input from the focus group assisted in enhancing the framework by testing the associations and links. Key recommendations indicated that coal mining companies should incorporate environmental accountability in their corporate decisions; education and training should be conducted in all coal mining companies in order for these companies to know the type of information that they need to utilise in identifying waste. Future research could include a similar study of statistical nature that will test the decision-making framework developed in this study. Going to the coal mining companies to exercise the framework on a real-life setting. / Emalahleni, hu wanala kha Vundu ḽa Mpumalanga Afrika Tshipembe, ho ṱanea lwa miṅwaha i fhiraho ḓana nga migodi ya malasha ine ya khou bvela phanḓa. Khaedu dze dza vhonala dzi katela, nyiledzo ya mavu zwo vhangwa nga mililo ine ya thoma fhasi migodini, maḓi o tshikafhadzwaho, u wa ha nyalo na esidi kha mavu a nṱha. (McCarthy & Pretorius, 2009:65; Schneider, 2016:1). 65; Muṱoḓisisi vho sedzulusa hafhu maṅwalwa ane a vha hone u topola furemiweke dzi re hone, nga u topola zwikhala. Muṱoḓisisi a vho ngo wana furemiweke yo ganḓiswaho ya tsheo yo dzhiwaho ganḓiswaho ine ya nga thusa khamphani dza migodi ya malasha Afrika Tshipembe u vhulunga vhupo na zwiko zwadzo zwa mupo. Zwipikwa zwa ṱhoḓisiso na mbudziso dza ṱhoḓisiso na furemiweke thangeli zwo bveledziswa. Ho shumiswa ngona ya kuitele kwa ṱhoḓisiso kwa khwaḽithethivi he ha shumiswa inthaviwu dza vhuṋe u kuvhanganya data kha vhathu u bva kha khamphani dza migodini ya malasha Afrika Tshipembe ngeno tshigwada tsho sedzwaho khatsho tsho shumisiwa u khwaṱhisedza furemiweke. Inthaviwu dza vhuṋe dzo sumbedzisa uri vhunzhi ha vhadzheneleli vho vha vha sa ḓivhi zwishumiswa zwa EMA na zwa EMA zwi nga ho sa ISO, LCCP na muṱalukanyo une wa dzhiela nṱha mveledziso ya matshilisano na mveledzwa dza vhupo zwi ḓo engedza ndeme ya nḓowetshumo ya migodi. Zwi tshi ya phanḓa, a hu na u tevhekana ha zwithu kha kushumisele na u tevhedza ndaulo dza vhupo. Vhadzheneleli vho dovha vha sumbedzisa uri maitele a zwino o shumiswaho nga nḓowetshumo ya migodi ya malasha o vha i si khou u shuma kha u vhulunga vhupo. Kha u khwaṱhisedza furemiweke, tshigwada tsho sedzwaho khatsho tsho bveledza uri zwishumiswa (ngona) dzi ḓo thusa kha ndivho sa zwo sumbedzwaho kha furemiweke na uri furemiweke yo tea kha nḓowetshumo ya mugodi wa malasha. Hu na thendelano nyangaredzi uri zwiteṅwa zwa ndaulo zwi nga ya kule u langula masiandaitwa kha vhupo, tenda hezwi zwa shumiswa kha nḓowetshumo dzoṱhe, hu si fhedzi kha nḓowetshumo ya migodi ya malasha. Muhumbulo u bva kha tshigwada tsho sedzwaho khatsho wo thusa kha u khwinisa furemiweke nga u linga vhuṱumani na vhushaka. Themendelo khulwane dzo sumbedzisa uri khamphani dza migodi ya malasha dzi fanela u dzhenisa vhuḓifhinduleli ha vhupo kha tsheo dzayo dza bindu; hu fanela u farwa vhugudisi na pfunzo kha khamphani dzoṱhe dza migodi ya malasha uri khamphani idzi dzi ḓivhe lushaka lwa mafhungo ane vha tea u a shumisa kha u topola malaṱwa. Ṱhoḓisiso dza tshifhingani tshiḓaho dzi nga katela ngudo i fanaho ya nḓila ya zwitatisiṱika ine ya ḓo linga furemiweke ya u dzhia tsheo yo bveledziswaho kha ngudo iyi. Hezwi zwi do katela u ya kha khamphani dza migodi ya malasha u ita tsedzuluso ya furemiweke kha nyimele ya vhukuma. / Steenkool word langer as honderd jaar ononderbroke om Emalahleni in Mpumalanga ontgin. As gevolg hiervan raak grond steriel weens ondergrondse brande, word water besoedel, sak die grondoppervlak in en versuur die bogrond. In die literatuur kon die navorser kon geen besluitnemingsraamwerk waarvolgens Suid-Afrikaanse steenkoolmaatskappye die omgewing en natuurlike hulpbronne bewaar, vind nie. Navorsingsdoelwitte is gestel, en navorsingsvrae en ʼn voorlopige raamwerk is opgestel. ʼn Kwalitatiewe navorsingsontwerp is gevolg en persoonlike onderhoude is by Suid-Afrikaanse steenkoolmaatskappye gevoer om die primêre data te versamel. Die geldigheid van die besluitnemingsraamwerk is met ʼn fokusgroep getoets. Uit die persoonlike onderhoude het geblyk dat die meeste deelnemers onbekend was met omgewingsbestuuraanspreeklikheid (OBA) en dat hulle nie geweet het dat hulpmiddels soos ISO, ʼn lewensikluskosteberekening (LSK) en ʼn groen strategie waarde tot die steenkoolbedryf kan toevoeg nie. Afgesien hiervan is omgewingsregulasies nie eenvormig toegepas en nagekom nie. Deelnemers het eweneens laat blyk dat die steenkoolbedryf se huidige prosesse gemik op omgewingsbewaring oneffektief is. Die fokusgroep het vasgestel dat die hulpmiddels (metodologieë) die oogmerk van die raamwerk verwesenlik, en die raamwerk dus geldig en van groot nut vir die steenkoolbedryf kan wees. Daar was eenstemmigheid dat die regulerende aspekte die nadelige uitwerking van mynbouwerksaamhede op die omgewing kon beheer, op voorwaarde dat dit nie alleen in die steenkoolbedryf nie, maar in alle bedrywe toegepas word. Die raamwerk is aan die hand van die fokusgroep se insette verfyn deur die verbande en skakels te toets. Die belangrikste aanbevelings behels dat omgewingsaanspreeklikheid deel van steenkoolmaatskappye se besluitneming moet uitmaak, en dat alle steenkoolmaatskappye opgelei moet word in die soort inligting waarvolgens bepaal word wat afval is. In die toekoms kan ʼn soortgelyke statistiese studie onderneem word om die besluitnemingsraamwerk wat in hierdie studie ontwikkel is, te toets. Dit sal behels dat die raamwerk in lewensegte omstandighede by steenkoolmaatskappye ondersoek word. / Business Management / D. B. L.