The impact of environmental management practices on firm financial performance : a case study of selected JSE SRI 2011 South African Mining Companies

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Nyirenda, Gibson

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This study explored the impact of Environmental Management Practices on firm financial performance through a case study of selected JSE SRI South African mining companies. Previous studies focused more on disclosure or international research but none focused on this impact in JSE SRI South African mining firms hence this study attempted to fill this gap. Using a mixed methods approach, the study examined whether the firms’ carbon emissions, energy usage and water usage had any impact on the firms’ return on equity. The study concluded that Environmental Management Practices did impact firms’ financial performance and offers many opportunities for academia, industry, managers, regulators and society to use these findings as a means for more research into and better understanding of these environmental management practices and their potential benefits to society.

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Thesis (MCom. (Accounting)) -- University of Limpopo, 2014

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