Part A of this dissertation, represents the literature review and project outline for this study, and includes the definition of the research problem, aims, objectives and the proposed methodology. The literature review considers the emergence of environmental accounting and reporting in the context of the escalating environmental crisis. It reviews the role of accounting prior to the development of the concept of sustainable development, and subsequently focuses specifically on the rise to prominence of environmental reporting and accounting thereafter. It reviews major academic works in this field as well as major international guidelines, standards, protocols and charters on environmental reporting. In addition, the study also reviews the limitations and problems associated with traditional and environmental accounting, and environmental reporting. It proposes a framework that considers the forces influencing environmental reporting, and briefly examines the previous evidence of the contrasting attitudes and perceptions of both preparers and users of such environmental reports. Arising out of this literature review, a study was developed that would measure and compare the expectations of three key stakeholder groups with regard to environmental accounting and reporting, namely: • The companies responsible for preparation • Environmental professionals, who assist in the preparation of these reports or attest as to their validity, and • Environmental activists, pressure groups and non-governmental organisations (NGOs) that rely on such reporting to assess the impact of a company's activities. The study would look at the perceived importance of environmental reports, the areas that are reported on, and the levels of disclosure. It would then contrast the expectations of the above three groups and compare these to the minimum reporting levels required by the only officially endorsed international reporting guideline in South Africa, the Global Reporting Initiative (GRI). The second part of this dissertation (Part B), is presented in the form of a research paper, and is presented in the specific format required by the academic journal Corporate Social Responsibility and Environmental Management, a Wiley InterScience publication, to which it will be submitted for publication, (after final editing to reduce its overall length). This second part includes a brief review of key literature, the aims, objectives and hypothesis of the study. It then details the methodology and the findings, which are discussed in depth. These findings include significant differences that were found between the expectations of the three groups, and differences between these expectations and the reporting specifications of the GRI. The environmental activists and pressure groups were found to expect greater levels of disclosure than professional environmental consultants, who in turn expected higher levels of disclosure than companies and their representatives. There were also significant differences between the responses of the three groups with regards to the importance of specific areas of environmental disclosure. The responses were more skewed towards considering most specific areas of disclosure as very important or extremely important, by the environmental activists and pressure groups. This was more so than for the environmental professionals or company respondents who also considered most of these areas as important or very important. / Thesis (M.Env.Dev.)-University of Natal, Pietermaritzburg, 2003.

Part A of this dissertation, represents the literature review and project outline for this study, and includes the definition of the research problem, aims, objectives and the proposed methodology. The literature review considers the emergence of environmental accounting and reporting in the context of the escalating environmental crisis. It reviews the role of accounting prior to the development of the concept of sustainable development, and subsequently focuses specifically on the rise to prominence of environmental reporting and accounting thereafter. It reviews major academic works in this field as well as major international guidelines, standards, protocols and charters on environmental reporting. In addition, the study also reviews the limitations and problems associated with traditional and environmental accounting, and environmental reporting. It proposes a framework that considers the forces influencing environmental reporting, and briefly examines the previous evidence of the contrasting attitudes and perceptions of both preparers and users of such environmental reports. Arising out of this literature review, a study was developed that would measure and compare the expectations of three key stakeholder groups with regard to environmental accounting and reporting, namely: • The companies responsible for preparation • Environmental professionals, who assist in the preparation of these reports or attest as to their validity, and • Environmental activists, pressure groups and non-governmental organisations (NGOs) that rely on such reporting to assess the impact of a company's activities. The study would look at the perceived importance of environmental reports, the areas that are reported on, and the levels of disclosure. It would then contrast the expectations of the above three groups and compare these to the minimum reporting levels required by the only officially endorsed international reporting guideline in South Africa, the Global Reporting Initiative (GRI). The second part of this dissertation (Part B), is presented in the form of a research paper, and is presented in the specific format required by the academic journal Corporate Social Responsibility and Environmental Management, a Wiley InterScience publication, to which it will be submitted for publication, (after final editing to reduce its overall length). This second part includes a brief review of key literature, the aims, objectives and hypothesis of the study. It then details the methodology and the findings, which are discussed in depth. These findings include significant differences that were found between the expectations of the three groups, and differences between these expectations and the reporting specifications of the GRI. The environmental activists and pressure groups were found to expect greater levels of disclosure than professional environmental consultants, who in turn expected higher levels of disclosure than companies and their representatives. There were also significant differences between the responses of the three groups with regards to the importance of specific areas of environmental disclosure. The responses were more skewed towards considering most specific areas of disclosure as very important or extremely important, by the environmental activists and pressure groups. This was more so than for the environmental professionals or company respondents who also considered most of these areas as important or very important. / Thesis (M.Sc.)-University of Natal, Pietermaritzburg, 2003.

The South African Constitution ensures the right to adequate water, health services and a healthy environment (Government Gazette, 1996: 1251, 1255). Associated legislation and national strategies require that water resources and water services are rendered in a sustainable manner to ensure the rights enshrined in the Constitution are realised (Trialogue, 2010: 34; Government Gazette, 1998(c):11; Department of Water Affairs (DWA), 2003:9). South Africa is the 30th driest country in the world (DWA, 2013: iii), has impounded most of its surface water resources and has utilised 40 percent of the groundwater resource with remaining groundwater water quality uncertain (DWA, 2013:6-7). Despite achieving the basic water and sanitation Millennium Development Goals approximately 2.2 million and 4.5 million households still require access to basic services respectively (DWA, 2013:28-29). South Africa’s ten water boards play a key role in bulk water service provision. They supply 57 percent of the countries domestic water supply (DWA, 2013:19) and are required to provide sustainable water services (Government Gazette, 1997:35). The Department of Water Affairs (Department of Water and Sanitation (DWS) as of June 2014) is mandated to monitor the performance of water boards and monitors of water boards through a Share Holders Compact (SHC) (Government Gazette, 1997: 50). The aim of the research is to achieve the following objectives: 1. Describe best practice for sustainability monitoring frameworks for water services. 2. Outline South Africa’s water services mandatory and voluntary requirements with regards to sustainability monitoring. 3. Evaluate South Africa’s current water services performance monitoring framework for water boards against findings from goals one and two. 4. Develop an improved framework for assessing South African water board’s performance in their compliance and sustainability journey. 5. Demonstrate the improved framework functionality with a sample of water boards audited performance data from the 2012/13 financial year. A qualitative normative theory evaluation research method was utilised to achieve first three objectives of the research. The objectives to first understand current best practice for sustainability monitoring frameworks and the mandatory requirements for water services sustainability monitoring frameworks in South Africa was achieved via an extensive literature review. The evaluation research method was used where South Africa’s current water services monitoring framework for water boards was evaluated for its adequacy to monitor sustainability compared with legislated requirements, national and international best practices (Hall et al, 2004: 55). Data collection for the evaluation research was sourced via documentation analysis. The 2012/13 water board audited annual reports, relevant national water services legislation, national and global water service sustainability monitoring best practices were critically reviewed. The review yielded a “thick description” of sustainability performance monitoring framework requirements that was used to evaluate the SHC (Holliday, 2002: 79). Despite the mandatory participation requirement for successful sustainability performance monitoring being met, the SHC was found to have inadequate aspects. It lacks an outcomes based approach, does not include environmental indicators, does not allow water board sustainability performance comparison and cannot indicate where individual water boards are on their sustainability journey. An improved sustainability performance monitoring framework for South African water boards is therefore proposed. This was developed with the assistance of an expert focus group drawn from multiple disciplines and organizations relevant to water board sustainability (Litosseliti, 2003: 8 and Hall et al, 2004: 51). The functionality of the framework is then demonstrated using 2012/13 audited performance data sourced from the annual reports of Overberg, Amatola, Rand and Umgeni Water boards. The proposed Water Services Sustainability Monitoring Framework (WSSMF) quantifies performance in terms of 10 water utility outcomes that are measured with 88 performance indicators that encompass the financial, social, environmental and governance dimensions of sustainability. The WSSMF demonstrated that the legislated intentions and best practice recommendations can be incorporated into an improved version of the SHC. Further refinement of the WSSMF is required. In depth engagement with DWS and all the water boards would promote the refinement of the indicator set, performance thresholds for indicators and indicator weighting. Further testing through a pilot project initiative would allow the WSSMF to be developed into a robust and adequate sustainability performance monitoring framework for South African water boards (Rametsteiner et al, 2011: 64; Muga and Mihelcic, 2008: 438; McAlphine and Birnie, 2005: 247 and van Leeuwen et al, 2012: 2192).

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)

[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

Ph. D. (Department of Logistics Management, Faculty of Management Sciences), Vaal University of Technology. / The effective practice of green supply chain has been a focus of both practitioners and researchers for almost a decade, mostly focusing on greenhouse effects and implementing full green supply chain control systems. However, not much attention has been given to empirical relationships between internal environmental management systems, green packaging management, green information systems adoption and organisational performance. The chief objective of this study was to assess the internal environmental management factors of the plastic packaging manufacturing organisations in Gauteng province in South Africa, mainly focusing on the three major internal environmental factors, namely pollution prevention plans, total quality management and environmental audits. Secondly, the study aimed to determine the relationship between green packaging management, green information systems and organisational performance. A positivist approach was used as this study is quantitative. A total number of 250 questionnaires were distributed to managers and employees of the chosen plastic packaging organisations. Although 250 questionnaires were distributed to the chosen organisations, only 230 were deemed to be fit for capturing due to some errors on the other 20 questionnaires. For data analysis the Statistical Package for Social Sciences (SPSS 24) was used to generate frequency tables and graphs. Furthermore, structural equation modelling (SEM) was used to generate regression weights and standard regression weights. The factor loading was also generated using SEM as well as model fitness and path co-efficiency values. A detailed research approach was followed using a sample size of 230; the results of this study show that there is a positive significant relationship between internal environmental management systems, green packaging management and green information systems. Further, it was found that most organisations that adopt green management systems are more likely to perform better than those that do not. The study also discovered that the government policies that place emphasis on green practices, not only pressurise organisations, but also help them to be strategic. Most plastic packaging manufacturing organisations usually find it difficult to operate without polluting the environment, but this study discovered that if they control their internal environmental systems, it will be easy for these organisations to adopt environmental management systems and produce green products. Also, given the changing market environments, currently most consumers prefer green products and if organisations go green this might open up new markets for their new products and enhance performance. This study examined the importance of green packaging management from the perspective of both government policies and organisational policies. The results showed that some organisations are still struggling to align their internal environmental management process with the external environment; however, the market changes are enforcing that most plastic packaging organisations start aligning their internal management systems with external systems, as it gives them opportunities towards new products and new competitive strategies that will lead to better performance. An environmental management framework was developed in this study. The framework aims to help guide plastic manufacturers with their long- and short-term strategies. In line with non-linear relationships between variables, the study recommends the following to the plastic packaging organisations: to create pollution prevention policies and strategies to improve organisational performance by eliminating pollution and avoiding penalties from the government. Pollution prevention plans, total quality management and environmental audits were used as independent variables to measure organisational performance. In line with the linear relationship between the adoption of green packaging management and organisational performance, it is recommended to the plastic packaging organisations that enterprises facing slow-moving sales growth, profitability and general performance challenges, should use green technologies as a remedy for their problems.

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)