There has been a definitive increase in environmental legislation over the past decade. These new environmental laws established principles such as duty of care and the polluter pay principle. Numerous companies in South Africa have historical impacts, particularly ground water impacts deriving from the period where no or less comprehensive environmental legislation was promulgated. Furthermore, the sudden evolution of environmental legislation has but significant strain on companies to comply with environmental law. The quantification of ground water impact through a methodological approach which can provide adequate information for a decision on the need to disclose the liability as part of the financial audit process is absent in South Africa. This study focussed on deriving a methodology which can be applied in the South African Fertiliser Industry, in assisting with the investigation and quantification of ground water impacts in order to assist with the decision on the need to disclose the liability as part of the financial statements and the newly derived reporting practice of integrated reporting.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:ufs/oai:etd.uovs.ac.za:etd-04102014-161742 |
| Date | 10 April 2014 |
| Creators | Linde, George Frederik |
| Contributors | Prof PD Vermeulen |
| Publisher | University of the Free State |
| Source Sets | South African National ETD Portal |
| Language | en-uk |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.uovs.ac.za//theses/available/etd-04102014-161742/restricted/ |
| Rights | unrestricted, I hereby certify that, if appropriate, I have obtained and attached hereto a written permission statement from the owner(s) of each third party copyrighted matter to be included in my thesis, dissertation, or project report, allowing distribution as specified below. I certify that the version I submitted is the same as that approved by my advisory committee. I hereby grant to University Free State or its agents the non-exclusive license to archive and make accessible, under the conditions specified below, my thesis, dissertation, or project report in whole or in part in all forms of media, now or hereafter known. I retain all other ownership rights to the copyright of the thesis, dissertation or project report. I also retain the right to use in future works (such as articles or books) all or part of this thesis, dissertation, or project report. |
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