Duwayne Anthony Kock, Heinz Eckart Klingelhöfer
Abstract
The study aimed to determine the impact on the company’s environmental performance and offer a solution that will help the company achieve its environmental goals. The main goal was to propose an environmental management accounting system in the form of a framework that will provide a structured approach to enhance environmental performance in the paper-making industry. The research design used a multi-method approach based on an exploratory study of a single organisation. Document analysis and in-person interviews with selected participants formed part of the multi-method study.
The opinions of the participants and the data collected showed the weaknesses in the company’s current environmental management accounting system. Weaknesses included: limited skills of staff concerning environmental matters, lack of company awareness regarding environmental policy, conflicting statements arising from a perceived view versus actual occurrences, and the appropriateness of recognition offered by the company The study recommendations emphasised the need for an Exploratory Framework that would serve as the foundation for a more substantial environmental management accounting system that will enhance the environmental performance of the organisation and the paper-making industry.