A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe

Goldmining contributes substantially to the Gross Domestic Product (GDP) of Zimbabwean economy through revenue generated from exports, however it also incurred numerous challenges environment. Amongst others, these embody ecological degradation; water and air pollution; depletion natural resources. In this paper, we establish effects mining operations on environment a comprehensive literature review, how integration environmental management accounting practices (EMAPs) such as material flow cost (MFCA), life cycle costing (LCC), activity-based (ABC) could be integrated into conceptual framework address challenges. EMAPs were chosen they generate both physical monetary data, which promote transparency in usage within goldmining sector. Our analyses revealed substantial body separate individual EMAPs, yet very little was found EMAPs. The main contribution work is development an strength sets qualitative propositions, aimed at promoting green for Zimbabwe developing economy. Future would involve validation among key stakeholders industry.