An Environmental Management Accounting Model for the South African Mining Industry
Doctoral work comparing environmental cost practice at four South African mines and building a model from it, for environmental managers and finance staff in mining companies.
by Maryna Möhr-Swart | February 2008
Conventional cost accounting at the mines studied could not report on physical structure or materials flow, so environmental costs such as water, energy and consumables stayed hidden and chances to cut them were lost. Four case studies across different commodities and mining methods showed the same limitations. An environmental management accounting model is proposed to identify and allocate those costs.
R1500,00
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Doctoral work on sustainability thinking in the mining sector, drawing on air quality and waste residue projects inside a multinational miner, for readers concerned with beneficiation of mine waste.
What this report foundSustainability in mining is still framed in neoclassical economic terms, measured by profit, shareholder value and growth, with social and environmental...
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Sustainability in mining is still framed in neoclassical economic terms, measured by profit, shareholder value and growth, with social and environmental dimensions added in response to regulation. Six air quality and waste minimisation projects run over seven years were assessed against seven dimensions of the biosphere and fell well short. A collaborative model is proposed for a sector built on mining waste residues.