There is a large amount of poverty-stricken people in South Africa, especially among female farm dwellers. Poverty is a problem with many facets that needs a multi-dimensional approach. One of the approaches used to alleviate poverty is through income-generating projects (IGPs). Most IGPs reported participation difficulties which negatively affects the sustainability of these projects. This study focuses on an IGP which forms part of the FLAGH programme in the North West Province. The aim of this study was to explore the motivation of women to participate in an IGP in order to understand why they participate and whether there is an observable difference concerning their motivation over a period of 16 months. In addition, the link between motivation and regular and irregular participation was investigated. A multiple-phased, single case study design, was followed to explore the motivation of purposefully selected women of the IGP. A semi-structured questionnaire was specifically designed for this study to collect data together with field notes, visual media and in-depth interviews. The study consisted of three phases. The socio-demographic information obtained by the semi-structured questionnaires provided the researcher with a profile of women who participated in the IGP during the first phase. The photographs and field notes served as evidence with regards to the socio-demographic and household information obtained through the questionnaires. The semi-structured questionnaires with the structured and open-ended questions provided insight concerning the motivational factors that influenced their participation over a period of 16 months. During the second phase, a comparison could be made between active and non-active participants. Differences in motivational factors were identified which explained the participation behaviour of both groups. In-depth interviews in phase three brought a better understanding of the motivational factors of the regular participants concerning their experiences. Field notes also served as supporting evidence for the results in phase three. Results of this study provided more information and insight regarding the participation difficulties in an IGP. Encouraging as well as discouraging motivational factors were identified that influenced participants to participate regularly or irregular in the IGP. The motivation that changed among participants over a period of 16 months was also identified. These results will be used to improve current IGPs and also in the planning of future IGPs. One of the limitations of this study was the small number of available women to observe. This study contributes as a section in a larger process that attempts to alleviate poverty through research on the subject in order to obtain a better understanding of difficulties found in IGPs. / M Consumer Sciences, North-West University, Potchefstroom Campus, 2014

There is a large amount of poverty-stricken people in South Africa, especially among female farm dwellers. Poverty is a problem with many facets that needs a multi-dimensional approach. One of the approaches used to alleviate poverty is through income-generating projects (IGPs). Most IGPs reported participation difficulties which negatively affects the sustainability of these projects. This study focuses on an IGP which forms part of the FLAGH programme in the North West Province. The aim of this study was to explore the motivation of women to participate in an IGP in order to understand why they participate and whether there is an observable difference concerning their motivation over a period of 16 months. In addition, the link between motivation and regular and irregular participation was investigated. A multiple-phased, single case study design, was followed to explore the motivation of purposefully selected women of the IGP. A semi-structured questionnaire was specifically designed for this study to collect data together with field notes, visual media and in-depth interviews. The study consisted of three phases. The socio-demographic information obtained by the semi-structured questionnaires provided the researcher with a profile of women who participated in the IGP during the first phase. The photographs and field notes served as evidence with regards to the socio-demographic and household information obtained through the questionnaires. The semi-structured questionnaires with the structured and open-ended questions provided insight concerning the motivational factors that influenced their participation over a period of 16 months. During the second phase, a comparison could be made between active and non-active participants. Differences in motivational factors were identified which explained the participation behaviour of both groups. In-depth interviews in phase three brought a better understanding of the motivational factors of the regular participants concerning their experiences. Field notes also served as supporting evidence for the results in phase three. Results of this study provided more information and insight regarding the participation difficulties in an IGP. Encouraging as well as discouraging motivational factors were identified that influenced participants to participate regularly or irregular in the IGP. The motivation that changed among participants over a period of 16 months was also identified. These results will be used to improve current IGPs and also in the planning of future IGPs. One of the limitations of this study was the small number of available women to observe. This study contributes as a section in a larger process that attempts to alleviate poverty through research on the subject in order to obtain a better understanding of difficulties found in IGPs. / M Consumer Sciences, North-West University, Potchefstroom Campus, 2014

As a developing country, South Africa is in dire need of socio-economic development and upliftment, especially in the light of past inequalities. Mining generates massive amounts of revenue and creates employment for the masses and could therefore contribute successfully towards socio-economic development, especially in a country which is richly endowed with mineral resources. Mining seems unsustainable due to the fact that it leads to the destruction of the natural environment and the depletion of non-renewable resources. Mining companies must nonetheless strive to achieve sustainability. The Constitution stipulates that the State should establish an environmental governance framework to, amongst others, protect the environment and prevent pollution while ensuring justifiable social and economic development. While the Constitution emphasises the importance of the integration, the question remains as to how the notion of sustainable development should be interpreted in a country suffering from severe poverty and a need for social and economic development. The aim of this study is to determine how the sustainability concept within mining and environmental legislation could be interpreted and given effect in order to ensure better environmental governance within the mining sector. This study indicates that the current environmental governance framework regulating the mining industry is fragmented and lacks the necessary criteria to ensure sustainability. For the purposes of this study, a sustainability model was developed for the mining industry along the lines of the different layers of an "onion" to illustrate the interdependence of the different layers of sustainability. To ensure better sustainability within the environmental governance framework, currently regulating the mining industry, sustainability criteria should be developed, clearly indicating how the different layers of sustainable development should be weighed, balanced and integrated by decision-makers. / Thesis (LL.M. (Environmental law))--North-West University, Potchefstroom Campus, 2012.

As a developing country, South Africa is in dire need of socio-economic development and upliftment, especially in the light of past inequalities. Mining generates massive amounts of revenue and creates employment for the masses and could therefore contribute successfully towards socio-economic development, especially in a country which is richly endowed with mineral resources. Mining seems unsustainable due to the fact that it leads to the destruction of the natural environment and the depletion of non-renewable resources. Mining companies must nonetheless strive to achieve sustainability. The Constitution stipulates that the State should establish an environmental governance framework to, amongst others, protect the environment and prevent pollution while ensuring justifiable social and economic development. While the Constitution emphasises the importance of the integration, the question remains as to how the notion of sustainable development should be interpreted in a country suffering from severe poverty and a need for social and economic development. The aim of this study is to determine how the sustainability concept within mining and environmental legislation could be interpreted and given effect in order to ensure better environmental governance within the mining sector. This study indicates that the current environmental governance framework regulating the mining industry is fragmented and lacks the necessary criteria to ensure sustainability. For the purposes of this study, a sustainability model was developed for the mining industry along the lines of the different layers of an "onion" to illustrate the interdependence of the different layers of sustainability. To ensure better sustainability within the environmental governance framework, currently regulating the mining industry, sustainability criteria should be developed, clearly indicating how the different layers of sustainable development should be weighed, balanced and integrated by decision-makers. / Thesis (LL.M. (Environmental law))--North-West University, Potchefstroom Campus, 2012.

In South Africa around 23% of emissions are caused by the operation of residential and non-residential buildings. In the last five years building owners and contractors have begun to focus on more environmentally friendly building techniques. This has resulted in an emerging market in South Africa for green buildings. A green building is one that is environmentally responsible, while it is energy and resource efficient. The Green Building Council of South Africa was formed to establish the requirements for qualification as a green building. As green buildings are a fairly new concept in South Africa, an additional allowance will encourage building owners to construct a green building as opposed to an ordinary one. Currently a tax allowance is available under Section 13 of the Income Tax Act for manufacturing and a Section 13quin allowance for newly constructed commercial buildings. In other countries such as the USA, an allowance is obtainable for green buildings under the Federal Tax Code. The first 5-Star Green Star SA Office Design v1 rated building in South Africa was used as a case study to indicate the effect of an additional tax allowance on South Africa. The case study indicated that to be a green building, many requirements have to be met, thus an additional tax allowance would encourage building owners to construct green buildings and in a way it can be seen as an incentive to promote sustainability in the long term. AFRIKAANS : In Suid-Afrika word 23% van kweekhuisgasse veroorsaak deur die bedryf van residensiële en nie-residensiële geboue. In die afgelope 5 jaar het gebou eienaars en oprigters begin fokus op omgewingsvriendelike gebou tegnieke. Gevolglik het dit aanleiding gegee tot ‘n opkomende mark vir groen geboue in Suid-Afrika. ‘n Groen gebou is ‘n gebou wat verantwoordelik is vir die omgewing en ter selfde tyd energie en hulpbron effektief is. Die ‘Green Building Counsel of South Africa’ is gestig om die vereistes om as groen gebou te kan kwalifiseer vas te stel. Groen geboue is ‘n redelike nuwe konsep in Suid-Afrika en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om eerder ‘n groen gebou op te rig teenoor ‘n gewone gebou. Tans is daar slegs ‘n toelae onder artikel 13 van die Inkomstebelasting Wet vir geboue wat gebruik word in die proses van vervaardiging of artikel 13quin toelae vir nuut en ongebruikte kommersiële geboue. In ander lande soos die VSA is daar reeds belastingtoelae vir groen geboue beskikbaar onder die ‘Federal Tax Code’. Die eerste 5 ‘Star Green Star SA Office Design v1’ gegradueerde gebou in Suid-Afrika is in die gevallestudie gebruik om die effek van addisionele belastingtoelaag aan te dui. Die gevallestudie dui aan dat ‘n groen gebou aan baie vereistes moet voldoen, en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om ‘n groen gebou op te rig. Die addisionele geboutoelaag kan ook gesien word as aansporing om volhoubaarheid te bevorder. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

This paper investigates the sustainability, trans-boundary protection of resources and mining with particular emphasis on the Coal of Africa case example. It explores the issues pertaining to the sustainability and trans-boundary protection of resources that were taken into account as part of the decision- making process with regard to mining by Coal of Africa in the Greater Mapungubwe area in South Africa. At the centre of the dispute was the mining of coal by Coal of Africa without obtaining a water use licence and other related legal authorisations. This was in violation of sector specific legislation such as the National Environmental Management Act 107 of 1998 and the National Environmental Management Biodiversity Act 10 of 2004, to name just a few. The importance of the Mapungubwe area is that it has a world heritage site and the mining is taking place adjacent to the world heritage site. Therefore, the mining activities by Coal of Africa should be conducted in a sustainable manner and should take into cognisance the four pillars of sustainability, namely, the environment, economic, social and cultural aspects. Furthermore, the mining activities must also take into account principles of sustainable development. The role of the government in regulating mining activities in areas such as Mapungubwe to ensure trans-boundary protection of resources including mineral resources for the current benefit of the communities and future use. In addition, regional instruments such as the African Charter on Human and Peoples' Rights, the Convention on the Conservation of Nature and Natural Resources, the Cultural Charter for Africa, SADC Treaty, SADC Protocol on Mining, provide for sustainable development. Also, the Revised SADC Protocol on Shared Watercourses places an obligation to parties to a shared watercourse to consult before embarking on any activity that may have detrimental environmental consequences. This paper established that to a certain degree economic issues were considered, as mining has the benefits of job creation. However, the failure by Coal of Africa to obtain the water use licence in the beginning could have been avoided. It is recommended that for such future activities an Intergovernmental Mining and Sustainability Forum be established to deal with such issues. In order for such a Forum to effectively function, there is need to amend 2013 MPRDA Amendment Bill. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

Sustainability is one of the most important performance measurements in this fast changing business environment, as climate change and customer satisfaction is becoming real issues that managers have to face. Not only does it reflect the impact the company has on the economy, environment and society but also communicates corporate responsibility and smart business practices to the relevant shareholders. The Johannesburg Stock Exchange Limited (JSE) is the first global stock exchange to compel listed companies to integrate sustainability reporting with their annual report in the form of an integrated report. This requirement came into effect on 1 March 2010. It will enable managers to assess their organisation’s ability to create and uphold sustainability over the short, medium and long terms. It also allows managers and stakeholders to evaluate their business from a holistic perspective to report on a wider context of how it creates value for their shareholders and customers. The GRI identified the global challenges regarding sustainability reporting and launched their first Sustainability Reporting Framework in 2000 to clearly and openly report on relevant sustainability issues. The GRI also provide Sector Supplements that focuses on sector specific performance measurements. The balanced scorecard which celebrated its 20th anniversary in 2012, has been proven to be one of the most influential business management strategies of the last 20 years. Adjustments can be made to the traditional BSC by using an effective social responsibility framework, such as the GRI, to provide a sustainable balanced scorecard. It will express long-term organisational strategies, both financial and non-financial that is linked to sustainability. The oil and gas industry is a multifaceted, global industry and a key player in the South African economy, which has a fundamental impact on safety, health, environmental and social issues. The research was performed based on all the JSE listed companies in this industry based on an observational, ex post facto and descriptive research methodology. The integrated reports for both 2011 and 2012 were obtained and compared against the G3.1 Oil and Gas Sector Supplement indicators. It was found that selected oil and gas companies include sustainability issues in their integrated reports with a focus on social aspects. The contribution of the study was the development of a Sustainable Balanced Scorecard for the oil and gas industry. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

This paper investigates the sustainability, trans-boundary protection of resources and mining with particular emphasis on the Coal of Africa case example. It explores the issues pertaining to the sustainability and trans-boundary protection of resources that were taken into account as part of the decision- making process with regard to mining by Coal of Africa in the Greater Mapungubwe area in South Africa. At the centre of the dispute was the mining of coal by Coal of Africa without obtaining a water use licence and other related legal authorisations. This was in violation of sector specific legislation such as the National Environmental Management Act 107 of 1998 and the National Environmental Management Biodiversity Act 10 of 2004, to name just a few. The importance of the Mapungubwe area is that it has a world heritage site and the mining is taking place adjacent to the world heritage site. Therefore, the mining activities by Coal of Africa should be conducted in a sustainable manner and should take into cognisance the four pillars of sustainability, namely, the environment, economic, social and cultural aspects. Furthermore, the mining activities must also take into account principles of sustainable development. The role of the government in regulating mining activities in areas such as Mapungubwe to ensure trans-boundary protection of resources including mineral resources for the current benefit of the communities and future use. In addition, regional instruments such as the African Charter on Human and Peoples' Rights, the Convention on the Conservation of Nature and Natural Resources, the Cultural Charter for Africa, SADC Treaty, SADC Protocol on Mining, provide for sustainable development. Also, the Revised SADC Protocol on Shared Watercourses places an obligation to parties to a shared watercourse to consult before embarking on any activity that may have detrimental environmental consequences. This paper established that to a certain degree economic issues were considered, as mining has the benefits of job creation. However, the failure by Coal of Africa to obtain the water use licence in the beginning could have been avoided. It is recommended that for such future activities an Intergovernmental Mining and Sustainability Forum be established to deal with such issues. In order for such a Forum to effectively function, there is need to amend 2013 MPRDA Amendment Bill. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

Sustainability is one of the most important performance measurements in this fast changing business environment, as climate change and customer satisfaction is becoming real issues that managers have to face. Not only does it reflect the impact the company has on the economy, environment and society but also communicates corporate responsibility and smart business practices to the relevant shareholders. The Johannesburg Stock Exchange Limited (JSE) is the first global stock exchange to compel listed companies to integrate sustainability reporting with their annual report in the form of an integrated report. This requirement came into effect on 1 March 2010. It will enable managers to assess their organisation’s ability to create and uphold sustainability over the short, medium and long terms. It also allows managers and stakeholders to evaluate their business from a holistic perspective to report on a wider context of how it creates value for their shareholders and customers. The GRI identified the global challenges regarding sustainability reporting and launched their first Sustainability Reporting Framework in 2000 to clearly and openly report on relevant sustainability issues. The GRI also provide Sector Supplements that focuses on sector specific performance measurements. The balanced scorecard which celebrated its 20th anniversary in 2012, has been proven to be one of the most influential business management strategies of the last 20 years. Adjustments can be made to the traditional BSC by using an effective social responsibility framework, such as the GRI, to provide a sustainable balanced scorecard. It will express long-term organisational strategies, both financial and non-financial that is linked to sustainability. The oil and gas industry is a multifaceted, global industry and a key player in the South African economy, which has a fundamental impact on safety, health, environmental and social issues. The research was performed based on all the JSE listed companies in this industry based on an observational, ex post facto and descriptive research methodology. The integrated reports for both 2011 and 2012 were obtained and compared against the G3.1 Oil and Gas Sector Supplement indicators. It was found that selected oil and gas companies include sustainability issues in their integrated reports with a focus on social aspects. The contribution of the study was the development of a Sustainable Balanced Scorecard for the oil and gas industry. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

In the environmental context banks face direct, indirect and reputational risks from their internal operations and their external business activities. The current specific focus on the protection of the environment makes it essential for banks and their directors to be aware and stay on top of potential risks and liabilities. This is especially so because banks’ directors can be criminally prosecuted for environmental crimes. The application and effect of the Prevention of Organised Crime Act 121 of 1998 (POCA) on persons convicted of an environmental crime or crimes has been identified as a possible new or added risk for banks and their directors. Banks in addition to their normal environmental risk and liabilities also need to contend with the possibility of lender liability. Existing legislation pertinent to lender liability does not expressly or specifically deal with lender liability. Absence of judgements on lender liability further exacerbates the risks and the uncertainty for banks in South Africa. Therefore, banks remain subject to legal uncertainty and associated risks. The issue of lender liability specifically with regard to the implication of “the person in control” requires clarification. Hence, it is recommended that legislation relevant to lender liability (National Environmental Management Act 107 of 1998; National Water Act 36 of 1998 and the National Environmental Management: Waste Act 59 of 2008) be revised to specifically accommodate and protect lenders (lending banks) in certain distinct circumstances. The role of banks is that of an intermediary between borrowers and lenders of money. Therefore, it influences the direction and pace of economic development and by default steers and promotes either sustainable or non-sustainable development. Currently, mainstream banks are in effect financing a brown economy and hence subscribe to a weak form of sustainability. It would seem that mainstream banks are more concerned with managing the impact that environmental risk may have on bank lending than the impact of bank lending on the environment. The evolving nature of sustainability (from weak to strong and from a brown to green economy) demands a fundamental policy change for banks. It is expected that mainstream banks will be put under even greater pressure than before to make the transition from weak to strong sustainability. Hence, banks’ current environmental risk management systems will not be sufficient to cater for new environmental risks and liabilities that the move to stronger sustainability (in the form of the green economy) will present. Banks should adopt the stronger version of sustainability; formulate environmental principles that the bank will adhere to; incorporate these environmental principles into all aspects of its lending cycle, develop an environmental risk management system that should include as a minimum the identification of all the applicable legislation pertaining to the specific financing or lending of capital, risk identification, assessment of the specific risk, implementation of risk control measures, mitigation of the risk, risk monitoring and auditing. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014