AN EXPLORATORY STUDY ON ENVIRONMENTAL MANAGEMENT GOOD PRACTICES IN THE MINING SECTOR IN SIERRA LEONE

Abu Kai Kamara

Abstract


Environmental management plays a crucial role in improving public health and maintaining the health of ecosystems. Environmental management addresses the adverse impacts of human activities, including those caused by big companies, on the environment and aims to protect both human well-being and the natural world. It is important to note that the specific roles and responsibilities of national governments in environmental management may vary from country to country based on their legal and institutional frameworks. In addition, the government is often ascribed a pivotal role in protecting the environment through the implementation of environmental policies that protect the environment directly or solve environmental collective action problems. By applying checks and controls and actively managing environmental risks, the government seeks to protect human lives, safeguard property, and preserve the environment's health and integrity. A proactive approach to disaster management, coupled with sustainable environmental policies, can contribute to reducing the frequency and severity of environmental disasters in the long run. While governments play a central role in environmental protection, it is essential to recognize that the success of these efforts often depends on cooperation with private businesses, civil society organizations, scientists, and individuals. A comprehensive approach involving multiple stakeholders is crucial to achieving meaningful and lasting environmental conservation and sustainability. Legislatures have the authority to create laws, allocate resources, oversee government actions, and represent the interests of the public. When it comes to environmental matters, their involvement is instrumental in driving positive change and ensuring the implementation of policies that safeguard natural resources, promote sustainable development, and address pressing environmental challenges. It is worth noting that while the role of legislatures in advancing sustainable outcomes is crucial, successful environmental policymaking often involves collaboration among various stakeholders, including civil society organizations, industry representatives, scientists, and environmental experts. Policymaking processes encouraging inclusive participation can lead to more effective and balanced outcomes that resonate with the broader public and reflect a consensus on environmental protection and sustainability. Environmental management's ability to bridge various disciplines makes it a valuable approach to tackle complex environmental problems and promote sustainable solutions. The field plays a crucial role in ensuring the responsible use of natural resources and protecting the environment while considering economic and social factors for a balanced and sustainable future.

 

Article visualizations:

Hit counter


Keywords


Legislatures Environmental Management (EM), Environmental Management Accounting (EMA), Environmental Performance Indicators (EPIs), Environmental Management Good Practice (EMGP), Environment Protection Agency Sierra Leone (EPA-SL)...

Full Text:

PDF

References


Ariffin, A. R. M. (2016) Environmental Management Accounting (EMA): Is There a Need? International Journal of Liberal Arts and Social Science, 4, 96-103.

Asiaei, K., Bontis, N., Alizadeh, R. and Yaghoubi, M. (2021) Green Intellectual Capital and Environmental Management Accounting: Natural Resource Orchestration in Favor of Environmental Performance. Business Strategy and the Environment, 31, 76-93. https://www.researchgate.net/publication/353926128 https://doi.org/10.1002/bse.2875

Asiaei, K., Bontis, N., Alizadeh, R. and Yaghoubi, M. (2021). Green Intellectual Capital and Environmental Management Accounting: Natural Resource Orchestration in Favor of Environmental Performance. Business Strategy and the Environment, 31, 76-93. Retrieved from https://www.researchgate.net/publication/353926128 https://doi.org/10.1002/bse.2875

Asiaei, K., Bontis, N., Alizadeh, R. and Yaghoubi, M. (2021). Green Intellectual Capital and Environmental Management Accounting: Natural Resource Orchestration in Favor of Environmental Performance. Business Strategy and the Environment, 31, 76-93. https://www.researchgate.net/publication/353926128 https://doi.org/10.1002/bse.2875

Burritt, R., Schaltegger, S. and Christ, K. (2021). Putting the Focus on Environmental Management. Retrieved from https://www.ifac.org/knowledge-gateway/contributing-global-economy/discussion/putting-focus-environmental-management-accounting

Cohen, S. (2021). Environmental Awareness Plus Global Action Could Lead to Change. https://interfaithsustain.com/environmental-awareness

Contrafatto, M. and Burns, J. (2013). Social and Environmental Accounting, Organisational Change and Management Accounting: A Processual View. Management Accounting Research, 24, 349-365. https://doi.org/10.1016/j.mar.2013.10.004

Creswell, J. W. (2009). Research Design Qualitative, Quantitative, and Mixed Methods Approaches (3rd). SAGE Publications. Inc.

Cuthbert Muza (2018). An assessment of the relevance of Environmental Management Accounting for sustainability in Zimbabwe’s extractive industries. Dissertation presented for the degree of Doctor of Philosophy in the School of Public Leadership in the Faculty of Economics and Management Sciences at Stellenbosch University. Accessed at: Microsoft Word - Document1 (sun.ac.za)

Deegan, C. (2003). Environmental Management Accounting: An Introduction and Case Studies for Australia. Institute of Chartered Accountants in Australia, Melbourne.

Epstein, M. (1996). Measuring Corporate Environmental Performance: Best Practices for Costing and Managing an Effective Environmental Strategy. Irwin Professional Publishing, Chicago.

Fuzi, N. M., Habidin, N. F., Janudin, S. E. and Ong, S. Y. Y. (2018). Critical Success Factors of Environmental Management Accounting Practices: Findings from Malaysian Manufacturing Industry. Measuring Business Excellence, 23, 1-14. https://doi.org/10.1108/MBE-03-2018-0015

Gale, R. (2006). Environmental Costs at a Canadian Paper Mill: A Case Study of Environmental Management Accounting (EMA). Journal of Cleaner Production, 14, 1237-1251. https://doi.org/10.1016/j.jclepro.2005.08.010

Greene, J. C., Caracelli, V. J., & Graham, W. F. (1989). Toward a Conceptual Framework for Mixed Method Evaluation Designs. Educational Evaluation and Policy Analysis, 11(3), 255–274

Gunarathne, N. and Lee, K.-H. (2015). Environmental Management Accounting (EMA) for Environmental Management and Organizational Change. Journal of Accounting & Organizational Change, 11, 362-383. https://doi.org/10.1108/JAOC-10-2013-0078

Ijiri, Y. (1975). Theory of accounting measurement. American Accounting Association. Retrieved from https://books.google.ro/books/about/Theory_of_Accounting_Measurement.html?id=-acrAAAAYAAJ&redir_esc=y

ISO 14001 and related Standards Environmental Management Accessed at: https://www.iso.org/iso-14001-environmental-management.html

Khan, M. E. (2007). Economic Disaster as Risk Regulation Catalysts? The Role of Bhopal, Chernobyl, Exxon Valdez, Love Canal, and Three Mile Island in Shaping U.S Environmental Law. Journal of Risk and Uncertainty, 35, 17-43. https://www.researchgate.net/publication/5152488_Environmental_Disasters_as_Risk_Regulation_Catalysts_The_Role_of_Bhopal_Chernobyl_Exxon_Valdez_Love_Canal_and_Three_Mile_Island_in_Shaping_US_Environmental_Law https://doi.org/10.1007/s11166-007-9016-7

Mines and Minerals Act (2009). Act Supplement to the Sierra Leone Gazette Vol. CXLI, No. 3 (2010). Accessed at: http://www.sierra-leone.org/Laws/2009-12.pdf

National Constitution of 1991. Accessed at: https://www.parliament.gov.sl/images/pdf/THE-CONSTITUTION-OF-SIERRA-LEONE-1991.pdf

National Democratic Institute (NDI) (2021). Environmental Governance: The Critical Role of Legislatures https://www.ndi.org/our-stories/environmental-governance-critical-role-leg

National Democratic Institute (NDI) (2021). Environmental Governance: The Critical Role of Legislatures Retrieved from https://www.ndi.org/our-stories/environmental-governance-critical-role-leg

Neely, A., Gregory, M., Platts, K. (1995). Performance measurement system design: a literature review and research agenda. International Journal of Operations and Production Management 15 (4), 80–116.

Nyirenda, G., Ngwakwe, C. C. and Ambe, C. M. (2014). Environmental Management Practices and Firm Performance in a South African Mining Firm. Managing Global Transitions, 11, 243-260.

OECD Compendium of Productivity Indicators (2021). Access at OECD Compendium of Productivity Indicators 2021 – Productivity and economic growth: https://www.oecd-ilibrary.org/sites/f8c31e3c-en/index.html?itemId=/content/component/f8c31e3c-en

Qian, W. and Burritt, R. (2009). The Development of Environmental Management Accounting: An Institutional View. In: Schaltegger, S., Bennett, M., Burritt, R.L. and Jasch, C., Eds., Environmental Management Accounting for Cleaner Production, Eco-Efficiency in Industry and Science, Vol. 24, Springer, Berlin, 233-248. https://doi.org/10.1007/978-1-4020-8913-8_12

Qian, W., Horisch, J. and Schaltegger, S. (2017). Environmental Management Accounting and Its Effects on Carbon Management and Disclosure Quality. Journal of Cleaner Production, 174, 1608-1619. https://doi.org/10.1016/j.jclepro.2017.11.092

Schaltegger, S. and Burritt, R. (2000). Contemporary Environmental Accounting: Issues, Concepts & Practice. Greenleaf Publishing, Sheffield.

Schaltegger, S., Muller, K. and Hindrichsen, H. (1996). Corporate Environmental Accounting. Wiley, Chichester.

Sierra Leone National Minerals Agency (SLNMA Report, 2021). Communication Unit, Freetown, Sierra Leone Report (2021). Accessed at: https://www.thesierraleonetelegraph.com/sierra-leones-mining-sector-in-focus-2018-2021/

Sierra Leone National Minerals Agency (SLNMA Report, 2021). Communication Unit, Freetown, Sierra Leone Report (2021) Accessed at: https://www.thesierraleonetelegraph.com/sierra-leones-mining-sector-in-focus-2018-2021/

The Environment Protection Agency (EPA) (EPA Strategic Plan, 2017-2021). Retrieved from https://epa.gov.sl/wp-content/uploads/2021/10/2017-2021-EPA-STRATEGIC-PLAN-1.pdf

The Environment Protection Agency (EPA) Act, Accessed at: https://epa.gov.sl/blog-grid/

The Environment Protection Agency (EPA) Strategic Plan, 2017-2021. Retrieved from https://epa.gov.sl/wp-content/uploads/2021/10/2017-2021-EPA-STRATEGIC-PLAN-1.pdf

Tuppen, C. (1996). Environmental Accounting in Industry: A Practical Review. British Telecommunications, London

Uwalomwa, U. (2011). Corporate Environmental Reporting Practices: a Comparative study of Nigerian and South African Firms. A Thesis in the Department of Accounting, submitted to the School of Postgraduate Studies Covenant University, OTA, OGUN STATE Accessed at: https://www.bing.com/search?pglt=41&q=Uwalomwa%2CU.+(2011)+Corporate+Environmental+Reporting+Practices%3A+a+Comparative+study+of+Nige

Vasile, E. and Man, M. (2012). Current Dimension of Environmental Management Accounting. Procedia-Social and Behavioral Sciences, 62, 566-570. https://www.sciencedirect.com https://doi.org/10.1016/j.sbspro.

Vasile, E. and Man, M. (2012). Current Dimension of Environmental Management Accounting. Procedia -Social and Behavioral Sciences, 62, 566-570. Retrieved from https://www.sciencedirect.com https://doi.org/10.1016/j.sbspro.

Vinayagamoorthi, V., Murugasen, S., Kasilingam, L., Venkatraman, K. and Thrimahalingam, G. (2012). Environmental Management Accounting - A Decision-Making Tool. International Journal of Management, 3, 144-151.

World Economic Outlook Database. Accessed (WEO, IMF) at: https://www.destatis.de/EN/Themes/Countries-Regions/International-Statistics/Glossary/GrossDomesticProductCurrentPrices_c.html

Xander Olsthoorn, X., Tyteca, D., Wehrmeyer, W., & Wagner, M. (2001). Environmental Indicators for Business: A Review of the Literature and Standardisation Methods. Journal of Cleaner Production 9, 453–463.




DOI: http://dx.doi.org/10.46827/ejhrms.v5i3.1754

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 European Journal of Human Resource Management Studies

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

The research works published in this journal are free to be accessed. They can be shared (copied and redistributed in any medium or format) and\or adapted (remixed, transformed, and built upon the material for any purpose, commercially and\or not commercially) under the following terms: attribution (appropriate credit must be given indicating original authors, research work name and publication name mentioning if changes were made) and without adding additional restrictions (without restricting others from doing anything the actual license permits). Authors retain the full copyright of their published research works and cannot revoke these freedoms as long as the license terms are followed.

Copyright © 2017-2023. European Journal Of Human Resource Management Studies (ISSN 2601-1972) is a registered trademark. All rights reserved.

This journal is a serial publication uniquely identified by an International Standard Serial Number (ISSN) serial number certificate issued by Romanian National Library. All the research works are uniquely identified by a CrossRef DOI digital object identifier supplied by indexing and repository platforms. All the research works published on this journal are meeting the Open Access Publishing requirements and standards formulated by Budapest Open Access Initiative (2002), the Bethesda Statement on Open Access Publishing (2003) and  Berlin Declaration on Open Access to Knowledge in the Sciences and Humanities (2003) and can be freely accessed, shared, modified, distributed and used in educational, commercial and non-commercial purposes under a Creative Commons Attribution 4.0 International License. Copyrights of the published research works are retained by authors.