An integrated framework of environmental management accounting practices to promote greener gold mining in Zimbabwe

Abstract

Although the Zimbabwean gold mining industry has been praised for its positive contributions to economic growth, it has also come under fire for harming local communities through forced evictions and forced relocation of communities without providing adequate compensation, pollution of water and air, loss of grazing and agricultural land, the creation of unprotected pits, and exploitation and depletion of natural resources. The literature has identified material flow cost accounting (MFCA), life cycle costing (LCC) and activity-based costing (ABC) as essential environmental management accounting practices (EMAPs) to manage the environment. The EMAPs tend to be discussed in isolation hence the need to integrate them. Current frameworks fail to direct sustainability in organisations, opening calls for new approaches that integrate sustainability into business processes. The study was motivated by a lack of studies on the importance of EMAPs, noted in developing countries. Due to the existing frameworks' failure to address environmental challenges, practical means and techniques for businesses to integrate, measure and communicate environmental issues remain challenging. Existing frameworks have been observed as lacking industry scale, besides failing to describe how to achieve the integration of sustainability. Research questions and research objectives were developed from the problem statement. Institutional, stakeholder and sustainability theories were identified as providing the lens for the study. Institutional theory (major theory underpinning study) provides that forces around them shape organisations to adopt greener initiatives. A multi-method qualitative research choice was made for the study. After a comprehensive literature review, a preliminary framework of environmental management accounting practices to promote green gold mining in Zimbabwe was developed. The preliminary framework was enhanced by conducting personal interviews and later validated through a focus group. Findings revealed that coercive pressure was mostly applied by the environmental regulator and that gold mining activities negatively impacted the environment. In addition, gold mining companies failed to import green technology equipment due to excessive tax rates charged by the Zimbabwean Revenue Authority (ZIMRA). Key recommendations are that small gold mines should continually be monitored, and ZIMRA should reduce its tax rates to reduce the cost for gold mining organisations to import green technology. The study contributed to the body of knowledge and practice by developing an integrated framework for the Zimbabwean gold mining sector as a guide to greener gold mining and to theory (the integrated framework will work as a formal rule to be followed by entities). Similar work focusing on mining sectors like coal, platinum and chrome could be undertaken in Zimbabwe.

Nanxa imboni yezokumbiwa kwegolide eZimbabwe inconywe ngeqhaza layo elihle ekukhuliseni umnotho, iphinde yagxekwa ngokulimaza imiphakathi yasendaweni ngokuxoshwa ngendluzula kanye nokufuduswa kwemiphakathi ngaphandle kokunikeza isinxephezelo esanele, ukungcoliswa kwamanzi nomoya, ukulahlekelwa amadlelo kanye nomhlaba wezolimo, ukwakhiwa kwemigodi engavikelekile, nokuxhashazwa kanye nokuqedwa kwemithombo yemvelo. Izincwadi zihlonze ukubalwa kwezindleko zokugeleza kwezinto (MFCA), izindleko zomjikelezo wokuphila (LCC) kanye nezindleko ezisekelwe kumsebenzi (ABC) njengezinqubo zokubala zokuphathwa kwemvelo ezibalulekile (EMAPs) zokuphatha imvelo. Ama-EMAP avame ukuxoxwa ngawo wodwa yingakho kunesidingo sokuwahlanganisa. Izinhlaka zamanje ziyehluleka ukuqondisa ukusimama ezinhlanganweni, ukuvula izingcingo zezindlela ezintsha ezihlanganisa ukusimama ezinqubeni zebhizinisi. Ucwaningo lugqugquzelwe ukuntuleka kwezifundo ngokubaluleka kwama-EMAP, okuphawulwe emazweni asathuthuka. Ngenxa yokwehluleka kwezinhlaka ezikhona ukubhekana nezinselele zezemvelo, izindlela ezingokoqobo namasu okudidiyela amabhizinisi, ukulinganisa kanye nokuxhumana ngezindaba zemvelo kusalokhu kuyinselele. Izinhlaka ezikhona zibonwe njengezintula izinga lemboni, ngaphandle kokwehluleka ukuchaza indlela yokufeza ukuhlanganiswa kokusimama. Imibuzo yocwaningo nezinjongo zocwaningo zakhiwe kusukela esitatimendeni senkinga. Izindlela zokuqonda izinhlangano kanye nezinqubo zokuphatha, ababambiqhaza kanye nokusimama zihlonzwe njengezinikeza ithuluzi lomcwaningi lokubuka ucwaningo. Indlela yokuqonda izinhlangano kanye nezinqubo zokuphatha (Umbono omkhulu osekela ucwaningo) ihlinzeka ngokuthi amandla okubazungezile alolonge izinhlangano ukuthi zithole inqubo ephelele yokuphatha imvelo. Kwakhethwa ucwaningo lokuchaza lwezindlela eziningi kulolu cwaningo. Ngemva kokuhlolwa okupheleleyo kwezincwadi, kwasungulwa uhlaka lokuqala lwendlela yokuphathwa kwemvelo ukuze kuthuthukiswe ukumbiwa kwegolide eliluhlaza eZimbabwe. Uhlaka lokuqala lwathuthukiswa ngokwenza inhlolokhono yomuntu siqu futhi kamuva lwaqinisekiswa ngeqembu okugxilwe kulo. Okutholakele kuveze ukuthi ingcindezi ephoqayo yayisetshenziswa kakhulu umlawuli wezemvelo nokuthi imisebenzi yokumba igolide ibe nomthelela omubi kumvelo. Phezu kwalokho, izinkampani ezemba igolide zehlulekile ukuthenga kwamanye amazwe ubuchwepheshe bezemvelo ngenxa yokukhokhwa kwemithelo eyeqisayo ebizwe Yisiphathimandla Semali Engenayo yaseZimbabwe (ZIMRA). Iziphakamiso ezisemqoka ngezokuthi imigodi emincane yegolide kumele ihlale igadiwe, futhi iZIMRA kumele yehlise imithelo ukuze yehlise izindleko zezinhlangano ezemba igolide ukuthi zithenge kwamanye amazwe ubuchwepheshe bezemvelo. Ucwaningo lufake isandla kumgwamanda wolwazi nokuzejwayeza ngokwenza uhlaka oludidiyelwe lwemboni yezezimayini zegolide zaseZimbabwe njengomhlahlandlela wokumbiwa kwegolide eliluhlaza kanye nombono (uhlaka oludidiyelwe luzosebenza njengomthetho osemthethweni okufanele ulandelwe yizinhlangano). Umsebenzi ofanayo ogxile emikhakheni yezimayini efana namalahle, iplatinum kanye nechrome ungenziwa eZimbabwe.

Alhoewel die Zimbabwiese goudmynbedryf opgehemel is vir sy positiewe bydrae tot ekonomiese groei, het die bedryf ook onder skoot gekom vir sy skade aan plaaslike gemeenskappe deur die gedwonge uitsettings en hervestiging van gemeenskappe sonder voldoende vergoeding, water- en lugbesoedeling, verlies aan beweiding en landbougrond, die skep van onbeskermde skagte, en die uitbuiting en uitputting van natuurlike hulpbronne. Die literatuurstudie het wesenlike vloeikosteberekening (MFCA), lewensikluskosteberekening (LCC) en aktiwiteitsgebaseerde kosteberekening (ABC) as essensiële omgewingsbestuur rekeningkundige praktyke (EMAPs) geïdentifiseer om die omgewing te bestuur. Aangesien die neiging is om EMAPs in isolasie te gebruik, is daar ’n behoefte om hulle te integreer. Huidige raamwerke slaag nie daarin om volhoubaarheid in organisasies te bestuur nie, wat die geleentheid skep vir ’n oproep tot nuwe benaderings wat volhoubaarheid met besigheidsprosesse integreer. Die beweegrede vir die studie is die gebrek aan navorsing (wat in ontwikkelende lande bespeur is) oor die belangrikheid van EMAPs. As gevolg van die bestaande raamwerke se onvermoë om omgewingsuitdagings te hanteer, bly praktiese metodes en tegnieke om omgewingskwessies te integreer, meet, en kommunikeer steeds ’n uitdaging vir besighede. Afgesien dat hulle misluk het om ’n beskrywing te gee van hoe om die integrasie van volhoubaarheid te verwerf, is dit duidelik dat bestaande raamwerke nie op industriële skaal is nie. Die probleemstelling is gebruik om navorsingsvrae en navorsingsdoelwitte te ontwikkel. Institusionele, belanghebber- en volhoubaarheidsteorieë is geïdentifiseer as synde ’n lens vir die studie te verskaf. Volgens die institusionele teorie (hoofteorie wat die studie steun), is dit magte buite organisasies wat bepalend is in organisasies se aanneem van groener inisiatiewe. Die studie het multi-metode, kwalitatiewe navorsing gebruik. Na ’n omvattende literatuuroorsig, is ’n voorlopige raamwerk vir omgewingsbestuur rekeningkundige praktyke vir die bevordering van groen goudmynwese in Zimbabwe ontwikkel. Hierdie voorlopige raamwerk is versterk deur persoonlike onderhoude wat gevoer is en is later deur ’n fokusgroep bekragtig. Die bevindinge het aan die lig gebring dat die omgewingsbeheerraad grotendeels dwang toegepas het en dat goudmynbedryfaktiwiteite die omgewing negatief affekteer. Daar is bykomend ook gevind dat maatskappye wat in die goudmynbedryf betrokke is, in gebreke gebly het om groentegnologie-toerusting in te voer as gevolg van die buitensporige belasting wat deur die Zimbabwean Revenue Authority (ZIMRA) gehef word. Die vernaamste aanbevelings is dat klein goudmyne deurlopend gemonitor moet word en dat ZIMRA sy belastingkoerse moet verlaag om goudmynorganisies se koste vir die invoer van groentegnologie te verminder. Die studie het tot die breë kennisbasis en praktyk bygedra deur ’n geïntegreerde raamwerk vir die Zimbabwiese goudmynsektor as riglyn tot groener goudmynwese, sowel as teorie te ontwikkel (die geïntegreerde raamwerk sal as formele reël dien wat deur entiteite gevolg moet word). Soortgelyke ondersoeke wat op ander mynsektore soos steenkool, platinum en chroom fokus, kan in Zimbabwe onderneem word.