Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies

Most companies in emerging economies need to be more conscious of environmental initiatives such as management accounting practices (EMAP) that can effectively improve sustainability. Therefore, this study investigates the effect EMAP on sustainability listed South African cement and mining companies. To achieve aim study, 45 Johannesburg Stock Exchange-listed were sampled based data extracted from annual integrated reports, financial statements, reports 2012 2021. IBM SPSS Statistics 24 was used analyze relationship between The results show two proxies, water consumption recycled water, are significantly positively related EMAP. However, carbon emissions (p < .061) insignificantly influence This suggests some by inadequate amplify paper is essential provide empirical evidence managers Africa devise better new reduce emissions.