VALIDATING AN ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES FRAMEWORK FOR THE GREENING OF ZIMBABWEAN GOLDMINING

The impact of gold mining on the environment remains a challenge despite its footprint being less than other mineral mining or farming. Through a comprehensive literature review, a conceptual framework was previously developed based on qualitative propositions to integrate environmental management accounting practices to address the impact of gold mining on the environment and other stakeholders. This work aims to enhance and validate our framework through interviews at mining companies and validate the resultant framework via a focus group at one of the mining companies. Some important findings from the interviews and the focus group are that government should play an active role in encouraging innovation in greening the sector, managing the environment, and providing safe water. The sector should be regulated and monitored; waste should be reduced through EMAPs, including Activity-Based Costing. Participants were less knowledgeable of other EMAPs, such as Material Flow Cost Accounting and Life Cycle Costing. Regarding sustainability, the sector’s negative impacts outweigh its positive contribution through failure to invest in greener technology. Illegal mining has further damaged the image of gold mining. Implications for theory and practice, management and policymakers are considered. Future work will involve case studies in Zimbabwean gold mines.