This qualitative study explores daily environmental sustainable attitudes and behaviours of Gauteng’s urban youth. A social constructivist paradigm underlines the views, challenges and activities expressed. The Reasonable Person Model (RPM) and Social Networking Theory ensure that the content, as well as methodological elements and results herein adhere to a psychological framework. Focus groups and online interviews were utilised to explore the link between community well-being and the state of the natural environment and the sample was drawn using purposive and snowball sampling. The literature reviewed focuses on existing climate change concerns, pro-environmental attitudes and behaviours, and emerging local and international practices, including the importance of expanding local practices. A thematic analysis, ensured for a broad variety of responses, and hence detailed discussion -of and dissemination of results. Using common threads in the results, recommendations and suggestions were made, to improve future studies and research practices concerning Environmental Responsible Behaviours (ERBs).

The essentiality for waste reduction in society is prompted by the depletion of natural resources. Internationally, five waste management strategies have been identified, namely reduction of waste (waste prevention), re-use of waste, recycling of waste, recovery of energy and disposal to landfill. In Polokwane Declaration of September 2001, South Africa’s Department of Environmental Affairs and Tourism committed itself to achieve a 50 percent reduction in the volume of waste generated by 2012 and to be landfilled and have a zero waste plan implemented by 2022. Through the National Waste Management Act, No. 59 of 2008, the South African government also committed itself to provide protection of health, well-being and the environment through measures to avoid and minimise the generation of waste. Even though several policies and legislative documents are available that address waste minimisation and recycling, individual community members are however still reluctant to participate in these activities. This study therefore investigated the current levels of understanding, education and commitment to recycling and waste minimisation in a selected South African community. The target respondents of the study were members of a local church who are representative of the various peoples that reside in the communities serviced by the selected municipality. A convenience sample of 70 participants from that church was selected to complete the questionnaires. Seventy (70) questionnaires were distributed, and all 70 questionnaires were returned. Interviews were also conducted with two managers from the Waste Management Department of the selected municipality. The data analyses conducted, included descriptive statistics and content analysis of the interview transcripts. The empirical results revealed among others that: (1) recycling removal service is limited to pre-selected recyclables; (2) the municipality contributes to local entrepreneurial opportunities; (3) public participation is a pre-requisite in the success of the programmes; (4) participation is determined by convenience; (5) enforcement of legislation assists with compliance; (6) environmental sustainability is supported by environmental concerned consumers; (7) mismatch of opinions around separation at source of generation and (8) continuous education is instrumental in waste management. The main recommendations of the study include: (1) municipalities need to provide exciting and innovative recycling and waste minimisation programmes, continuously; (2) positive attitude and behaviour of all the stakeholders determines the success of waste minimisation and recycling; and (3) society, industry and government need to join forces in ensuring success in waste management. By implementing these recommendations, stakeholders in this field of interest will go a long way in improving waste management in South Africa communities.

This paper is an investigation into the role of the Nelson Mandela Bay Metropolitan Municipality (NMBMM) in the up-keep and management of open spaces, in Zwide Township. The study examines the manner in which the legislative framework for waste management is being implemented as prescribed in legislative directives. The Constitution of the Republic of South Africa Act, 1996 (Act 108 of 1996), envisions the transformation of the local government system. Subsequently, policy frameworks and principles have been developed to support the new vision of local government. The Batho Pele Principles and the white paper were passed in March 1998. Both documents spelt out the implementation of the principle and the framework in which the local government system should operate as set out in the developmental local government concept. The developmental local government system’s core ethos lies in working with local citizenry to find ways of meeting their needs, thereby improving their quality of life. It also makes provision for public participation. Ward councillors and ward committees are an indispensable backbone of community participation. It is assumed in this study that a number of environmental, social, economic and health challenges are associated with waste disposal in open spaces. Such hazards range from health risks to the abuse of open spaces by antisocial individuals and groups. The situation is exacerbated by poor implementation of constitutional and legislative directives regarding waste management and disposal to ensure a humane and environmentally friendly atmosphere. The research assumes that the problem cannot be overcome by the NMBMM alone. Well-orchestrated community awareness education programmes such as projects like “trash is cash “and innovative ways of managing waste, including waste recycling, need to be drawn upon. The strategic placement of waste stations and the timeous collection of waste could improve the situation. The observation is that the level of service delivery varies within residential areas and in socioeconomic strata. The previously disadvantaged areas seem to have borne the brunt in terms of poor waste management services until now. The municipality has been accustomed to a situation whereby it removes the waste on an ad hoc basis in selected areas in the townships. The situation is exacerbated by little foresight into the ever growing population, specifically amongst the lower socioeconomic sector of the population. As a result, the ecology and environment is impacted in a negative way. Amidst the challenges of dumping in open spaces, a sense of determination appears within the community to want to prevent the situation; to illustrate: There is an organized group of youths who have cleaned up open spaces at along Qeqe Street in Zwide. They developed a car wash bay as a venture to generate an income. The Green Township Movement is another scheme which is mobilising the community, street by street, to keep their neighbourhood environmentally clean and green. Potentially, the Waste Management Directorate could collaborate with these groupings to halt waste dumping in open spaces. In so doing they could contribute to establishing an environmentally friendly neighbourhood. The NMBMM needs therefore to take advantage of the situation and reengineer its waste management strategy, policies and directives and augment the initiatives that the community have taken upon themselves. The study will endeavour to ultimately advise on viable strategies in an attempt to unravel barriers that have been identified, while simultaneously addressing the challenges to improving the quality of life in the township. This will be done by analysing a legislative framework and thereafter replicating the best practice used locally, nationally and internationally.. It also seeks to associate with individuals within local government in addition to groups that are like minded in combating the concern. The existing environmental regulations and the present economic situation are sound starting points. Together they present an opportunity to change the prevailing attitudes towards recycling. Finally, a number of conclusions that were arrived at during the study will be followed by recommendations. These will be based on the literature review and observations.

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

Thesis (MPhil)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Organisations are beginning to take responsibility for the impacts made by their operations/activities on the environment. The sustainability of organisations can not only be measured by their economic performance, but also by their social and environmental performance. Good governance as recommended in the King III report (Institute of directors in South Africa, 2009) requires reporting to be integrated with the organisation’s social and environmental performance. Organisations inevitably use natural resources and generate waste. Agenda 21 states that organisations should use natural resources efficiently (UNCED, 1992). The challenge according to UNDP (1998:1) is not to stop growth, but to “change the patterns of consumption and production, using new technologies to achieve greater efficiency and reduce waste and pollution”. Waste management is not only an internal concern for the Council for Scientific and Industrial Research (CSIR), but also for the national and international institutions. In South Africa, waste management previously only involved the disposal of waste aspects of it; leaving out important components of waste management such as its treatment and the principles of waste reduction, reuse and recycling. South Africa has in the past ten years changed and has instead developed sustainability plans. For example, The Polokwane Declaration on waste management outlines what the government, civil society and the business community will do to ensure the reduction of waste generation and disposal (South Africa, 2001). The National Environmental Management: Waste Act (Act 59 of 2008) states that waste must be reduced, reused, recycled and treated before it is disposed. To this effect, South African municipalities are trying to identify ways to ensure that residents and industry adhere to these requirements. The CSIR is a scientific and technological research, development and implementation organisation which has a long-standing commitment to environmental protection. It has been accredited for adherence with ISO14001 Environmental Management System requirements for over ten years. Development of the Zero-Waste to Landfill Framework builds on the strengths of the organisation’s Environmental Management System and enhances sustainable practices throughout the organisation; and also responds to national imperatives such as the Polokwane Declaration. Typical waste streams generated at the CSIR sites include general business waste (paper, cans, plastics, glass etc), general industrial waste (oils, greases, metals, plastics etc), and hazardous waste (chemical, laboratory, bio hazardous). The Zero-Waste to Landfill Framework assists, and gives guidance to the organisation in order to achieve Zero-Waste to Landfill. It informs the CSIR in planning for initiatives and systems that need to be in place in order to achieve the Zero-Waste to Landfill goal. The framework is developed to provide sustainable solutions for waste management which result in economic, social and environmental benefits for an organisation such as the CSIR. This research was done to look into the factors that ensure that an effective waste minimisation process and programme is implemented at the CSIR, and the recommendations are that; a) The CSIR participates in sustainability reporting. b) The CSIR implements green procurement. c) The CSIR explores different innovative methods, technologies and materials that can be used to minimise waste. d) The CSIR runs intensive awareness raising campaigns. / AFRIKAANSE OPSOMMING: Dit blyk dat sekere Suid-Afrikaanse organisasies uiteindelik besig is om verantwoordelikheid te neem ten opsigte van die impak wat hul produksieprosesse op die omgewing het. Die volhoubaarheid van organisasies word nie net deur ekonomies uitsette gemeet nie, maar sluit ook die monitoring van organisatories-ekonomiese in. Effektiewe bestuur soos aanbeveel deur die King III verslag (Institute of directors in South Africa, 2009) vereis dat organisatoriese rapportering sosiale en omgewingsuitsette insluit. Dit is onafwendbaar dat organisasies natuurlike bronne sal gebruik en afval daardeur genereer. Agenda 21 (UNCED, 1992) vereis egter dat organisasies natuurlike hulpbronne op ‘n effektiewe en verantwoordelike manier sal gebruik. Volgens die UNDP (1998:1) is die uitdaging aan organisasies nie om vooruitgang te stuit nie, maar “to change the patterns of consumption and production, using new technologies to achieve greater efficiency and reduce waste and pollution”. Effektiewe afvalbestuur is nie net van toepassing op die “Council of Scientific and Industrial Research (CSIR) nie, maar geld ook vir ander nasionale organisasies. In die verlede was afvalbestuurmetodes in Suid-Afrika hoofsaaklik gemik op die wegdoening van afval, terwyl metodes soos hergebruik, afvalvermindering en herwinning nie eers oorweeg is nie. Suid-Afrika het gedurende die afgelope tien jaar vooruitgang gemaak op hierdie terrein deur planne te ontwikkel wat volhoubaarheid sal bewerkstellig, byvoorbeeld the Polokwane Verklaring insake Afvalbestuur wat bepaal watter metodes die regering, gemeenskap en besigheidsgemeenskap sal implementeer om die vermindering en wegdoening van vaste afval te verseker. Die “National Environmental Management Waste Act” van 2008 vereis dat metodes vir die vermindering, hergebruik en herwinning oorweeg moet word alvorens blote wegdoening plaasvind. Die munisipaliteite in Suid-Afrika is tans besig om maniere te identifiseer wat sal verseker dat inwoners en industrieë hierdie vereistes nakom. The CSIR is gemik op tegnologiese navorsing, ontwikkeling en implementering en het ‘n langtermyn verbintenis om die omgewing te beskerm. Dit het die afgelope tien jaar die ISO 14 001 akkreditasie bekom en behou. Die ontwikkeling van die “Zero-waste to landfill”-Beleid bou op die positiewe aspek van die Organisasie se omgewingsbestuursisteem en bevorder volhoubare praktyke regdeur die Organisasie. Die Beleid spreek ook tot nasionale imperatiewe soos die Polokwane Verklaring. Die CSIR genereer afvalstrome ten opsigte van algemene kantoorafval (papier, blikkies, plastiek, glas, ens.), industriele afval (olie, ghries, metale, plastiek, ens.), sowel as gevaarlike afvalstowwe afkomstig van laboratoriums wat chemikalieë en biologies-gevaarlike materiaal insluit. Die “Zero-waste to Landfill”-Beleid fasiliteer en gee gestalte aan die Organisasie om hierdie doelwitte in die praktyk te bereik deur die ontwikkeling van inisiatiewe en sisteme. Die Beleid is ontwikkel met die doel om volhoubare oplossings te verskaf aan ‘n Organisasie soos die CSIR wat uiteindelik ekonomiese, sosiale en omgewingsvoordele sal inhou. Hierdie navorsing is gedoen om faktore wat die suksesvolle implementering van effektiewe afvalverminderings prosesse en programme by die CSIR beinvloed te ondersoek. Die aanbevelings sluit die volgende in: a) Die CSIR moet betrokke wees by volhoubare rapporteringsmetodes. b) Die CSIR moet aankoopmetodes implementeer wat volhoubaarheid ondersteun. c) Die CSIR moet verskeie innoverende metodes, tegnologie en materiale ondersoek wat gebruik kan word om die generering van afval te minimaliseer. d) Die CSIR moet intensiewe bewusmakingsveldtogte van stapel stuur.

Thesis (MPhil)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Mounting pressure on waste management has forced the City of Cape Town (CCT) to progressively move towards achieving an integrated waste management system (IWMS). This system presents a holistic approach of dealing with waste issues. The waste management hierarchy indicates that the ‘cradle-to-cradle’ approach of waste management is more ideal as compared to the traditional ‘cradle-to-grave’ approaches of waste management, example landfilling. However the challenges that have transpired in the rollout of waste minimisation initiatives highlight the need to continuously improve the system. This thesis investigates the municipal solid waste (MSW) minimisation programmes initiated by the CCT Solid Waste Management Department. A systems approach that combined both quantitative and qualitative methodologies was employed in the analysis. A material flow analysis (MFA) model was used to trace the flow of waste through the waste management system. The benefit of applying the MFA approach for waste management problems has been highlighted in literature in terms of identifying potential recycling, and other, waste-treatment technologies, and predicting the outcomes of waste treatment and disposal initiatives. The main objective of this study was to apply an adapted MFA method in order to determine the progress of the existing waste minimisation programmes and to also determine the opportunities to utilise biodegradable and other recyclable components of the waste streams; thereby improving the IWMS of the CCT. The MFA provided a conceptual understanding of the flow of waste materials in the CCT. The mass assessment of waste minimisation facilities, such as the Bellville compost plant and Athlone material recovery facility and refuse transfer station, unveiled that there is still a large amount of biodegradable and recyclable municipal solid waste that ends up in landfills regardless of the waste minimisation facilities available. However, it is still immature at this stage to conclude the success of the Think Twice campaign, since this is a fairly new initiative that relies on the response rate of the public. There are challenges associated with the recyclable waste recovery rates such as public awareness, proper advertising, operational problems that still need to be addressed. The MFA results also showed the final sinks of the different waste types that are sent through the different waste minimisation facilities run by the CCT. The current institutional arrangements and legislative environment have been greatly improved but there are still a number of challenges that need to be addressed. The largest, overall challenge is devising a practical plan of ‘closing the loop’ in order to develop a circular economy. The concept of ‘cradle-to-cradle’ seems to be premised on extended producer responsibility and other stringent control mechanisms, which are currently believed, will yield negative consequences in the South African context. A lot more work needs to be done to achieve a genuinely integrated and sustainable solid waste management system. / AFRIKAANSE OPSOMMING: Die Stad Kaapstad streef na ‘n geïntegreerde afval beheer sisteem (GABS) as gevolg van toenemende druk op die bestuur van afval. Hierdie stelsel bied 'n holistiese benadering tot die hantering van afval-probleme. Die afvalbestuur-klassifikasie wys dat die “wieg-tot-wieg” benadering meer ideaal is as die tradisionele “wieg-tot-graf” benaderings van afvalbestuur, byvoorbeeld die bestaande sorteringsterreine. Die uitdagings wat voor-gekom het in die bekendstelling van afvalbeperkingsinisiatiewe het getoon dat daar ‘n voortdurende behoefte is om die stelsel te verbeter. Hierdie tesis ondersoek die munisipale vaste-afvalbeperkingsprogamme wat deur die Stad Kaapstad se Departement Vaste-Afvalbestuur geïnisieer is. Beide kwantitatiewe en kwalitatiewe metodes is gebruik om die analises uit te voer. ‘n Materiaal vloei-analise model (MVM) is gebruik om die vloei van afval deur die afvalbestuur-sisteem te volg. Die voordeel van die toepassing van die MVM-model word uitgelig in die literatuur in terme van identifisering van potensiële herwinning en ander afvalbehandelings-metodes en die voorspelling van die uitkomste van afval-behandeling en wegdoen-inisiatiewe. Die hoofdoel van die studie was om ‘n aangepaste MVM-metode toe te pas om die vordering van die bestaande afvalbeperkings programme vas te stel asook om die gebruik van bioafbreekbare en ander herwinbare komponente van die afvalstrome beter te kan benut en daardeur ‘n verbetering van die GABS van die Stad Kaapstad teweeg te bring. Die MVM het goeie insig gebied in die vloei van afvalmateriaal in die Stad Kaapstad. Die massa-waardebepaling van afvalverminderings-fasiliteite, soos die Belville kompos-aanleg en die Athlone materiaalherwinningsfasiliteit asook die afval-oordragstasie, het onthul dat daar nog groot hoeveelhede biodegradeerbare munisipale vaste-afval in die stortingsterreine beland ten spyte van die afvalbeperkings-fasiliteite wat beskikbaar is. Dit is egter nog te vroeg om ‘n gevolgtrekking oor die sukses van die “Think Twice” veldtog te maak aangesien dit 'n redelike nuwe inisiatief is wat op die terugvoer van die publiek staatmaak. Daar is uitdagings wat verband hou met die herwinbare afvalhersteltempo’s soos byvoorbeeld: openbare bewustheid, goeie advertering asook operasionele probleme wat nog aangespreek moet word. Die MVM resultate het ook ‘n daling in die verskillende afval-tipes wat deur die verskillende afvalbeperkingsfasiliteite van die Stad Kaapstad gestuur word, getoon. Die huidige institusionele reëlings en wetgewende omgewing het baie verbeter, maar daar is nog 'n aantal skuiwergate wat aangespreek moet word. Die grootste algehele uitdaging tans is die ontwerp van ‘n praktiese plan om die skuiwergate te oorkom en om ‘n kringloop in die ekonomie te ontwikkel. Die "wieg-totwieg" benadering berus op uitgebreide produsente verantwoordelikheid en ander streng beheermaatreëls wat waarskynlik negatiewe gevolge in die Suid-Afrikaanse konteks gaan oplewer. Daar is egter nog baie werk wat gedoen moet word om ‘n geïntegreerde en volhoubare stelsel vir die bestuur van vaste-afval daar te stel.

Bibliography: leaves 123-130. The literature search and the findings from the investigation have been used to provide recommendations for a sector specific cooperative approach using regulation, self-regulation, voluntary agreements, economic incentatives and educational/information strategies to promote and acheive cleaner production in the South Australian foundry industry.

Interest in accounting for environmental impacts of products, processes, and systems during the design phase is increasing. Numerous studies have undertaken investigations for reducing environmental impacts across the product life cycle. Efforts have also been launched to quantify such impacts more accurately. Life cycle energy consumption and carbon footprint are among the most frequently adopted and investigated environmental performance metrics. As efforts continue to incorporate environmental sustainability into product design, struggles persist in concurrent consideration of environmental impacts resulting from the manufacturing processes and supply chain network design. Thus, the objective of this research is to present a framework for reducing product cradle-to-gate energy consumption and carbon footprint through simultaneous consideration of manufacturing processes and supply chain activities. The framework developed in this thesis relies on unit process modeling, and is demonstrated for production of a bicycle pedal. It is shown that simultaneous consideration of manufacturing and supply chain processes can impact decision-making and improve product environmental sustainability at the design stage. The work presented contributes to the state of the science in sustainable design and manufacturing research. In addition, a point of departure is established for the research community to move current efforts forward for concurrent consideration of multiple stages of the product life cycle in pursuit of environmental, economic, and social sustainability. / Graduation date: 2012

The increase in global population and high urbanisation rates characterised by high resource consumption and waste generation levels has led to challenges in waste management around the world. Waste management remains one of the most critical challenges faced by local governments in developing countries. Informal business enterprises have come under the spotlight for their high waste production and poor waste management practices. Many arguments have been put forward as to the real environmental impacts caused by informal business enterprises due to their waste practices. This research aimed at assessing the waste management practices in the informal business sector in Olievenhoutbosch Township, Pretoria. Data collection was carried out between March 2016 and September 2016. The research utilised both qualitative and quantitative methods. The methodology employed techniques that included structured questionnaires, structured interviews and field observations. Semi- structured face to face interviews were carried out with key informants. These interviews provided information on the frequency of waste collection, available waste management awareness and challenges faced in delivering the service. The research also involved 230 field observations to study the pattern and frequency of waste collection and waste behaviours by informal business enterprises. Questionnaires were administered to 120 informal business enterprises with a response rate of 84.17%. Data from questionnaires and field observations indicated that waste generated by informal business enterprises (plastic bags, card board, packaging plastics, glass bottles and plastic bottles) was mainly recyclable waste. The most preferred disposal methods were use of refuse plastic bags (31%), open space dumping (20%) and burning (30%). Analysis of the results showed that there was lack of information on waste management and that also influenced waste behaviours. Preferences for waste disposal methods were influenced by many factors including lack of information, shortage of waste disposal facilities and waste collection frequency by the local town council. The research found that waste collection in various sections of the township was done once per week which has led to increased indiscriminate waste dumping and burning of waste. It was recommended that waste management information be provided to informal business enterprises especially on waste separation and recycling. The municipality should increase frequency of waste collection or provide central point waste facilities to business operators. / Environmental Sciences / M. Sc. (Environmental Science)

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)