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This Author published in this journals
All Journal IJEMS (Indonesian Journal of Environmental Management and Sustainability) Indonesian Journal of Social and Environmental Issues (IJSEI) JBMR: Journal of Business and Management Review International Journal of Environmental, Sustainability, and Social Science
Nyahuna, Thomas
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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 1 
Understanding Barriers to Environmental Management Accounting Development and Implementation in Waste Management Among South African Municipalities Nyahuna, Thomas; Doorasamy, Mishelle
Indonesian Journal of Environmental Management and Sustainability Vol. 5 No. 4 (2021): December
Publisher : Research Centre of Inorganic Materials and Complexs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26554/ijems.2021.5.4.140-145

Abstract

The objective of the study is to explore barriers obstructing the South Africa local government, public sector organization, from developing and implementing environmental management accounting (EMA) to improve municipal waste management from an institutional theory perspective. To attain the purpose of the study, 18 in depth interviews were conducted on 12 Chief Finance Officers and 6 municipal managers from 12 municipalities. Thematic analysis procedures reveals that absence of environmental accounting guidance, lack of employee training and skills, weak environmental legislation and regulations, weak stakeholders’ pressure to apply environmental accounting, and financial barriers are key hindrance of developing EMA in the South African local government.
Barriers to Implementation of Environmental Management Accounting in South African Small and Medium Enterprises for Sustainable Performance Nyahuna, Thomas; Doorasamy, Mishelle; Baldavoo, Kiran
Indonesian Journal of Social and Environmental Issues (IJSEI) Vol. 4 No. 3 (2023): December
Publisher : CV. Literasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47540/ijsei.v4i3.995

Abstract

The key aim of the study is to establish barriers to environmental management accounting (EMA) adoption by manufacturing small and medium enterprises (EMA) in Gauteng province, South Africa from an institutional theory standpoint. To attain the aim of the study 34 in-depth interviews were undertaken with manufacturing SME owners and managers on 34 SMEs. Thematic analysis was adopted to analyze interview transcripts and revealed that lack of government support, financial barriers, lack of incentives to adopt EMA, and absence of guidance to adopt EMA are acting as barriers of SMEs in South Africa from adopting EMA. As a result, the study proposes various incentives such as tax concessions and discounts on eco-materials to encourage SME EMA adoption. Also, the government should take center-stage in making available green training and amplifying awareness of environmental management within SMEs in South Africa. Overall, the study would help regulators and policymakers to align regulations and green strategies with factors that hinder EMA adoption in a ploy to overcome them.
Does External Debt Cause Growth? A Comparative Study Of Nigerian And South African Economies Doorasamy, Mishelle; Adejayan, Adeola Oluwakemi; Nyahuna, Thomas
Journal of Business and Management Review Vol. 5 No. 9 (2024): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr.v5i9.1103

Abstract

Research Aims:  The purpose of this study is to ascertain the effect of external debt on economic growth and the causal relationship that exists between external debt and growth in South Africa and Nigeria between 1981 and 2022. Design/methodology/approach: To this end, VECM, VAR and pairwise Granger causality were used to analyze the data. on GDP, external debt, debt servicing, government expenditure, and exchange rate.  .  Research Findings:  The results show that the effect of external debt on economic growth is insignificant in the near term, having positive influence in South Africa and negative impact in Nigeria. However, the long-term effects are detrimental and noteworthy in South Africa. Also, the results on causality indicate that, in Nigeria, there is no causal relationship between external debt and economic growth, but in South Africa, there is a unidirectional relationship between GDP and external debt Theoretical Contribution/Originality:  This study concludes that, whereas exchange rates are the primary predictor of economic growth in Nigeria, external debt neither causes nor determines economic growth in South Africa or Nigeria. Rather, causation flows from economic growth to external debt exclusively in South Africa. Therefore, this study recommends that the government of both countries should channel their available resources towards developmental projects that will spur growth. Keywords: External debt, Causality, Growth, Emerging Market, GDP
The Effect of Corporate Water Disclosure on Financial Performance: Evidence from South Africa NYAHUNA, Thomas; DOORASAMY, Mishelle
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.679

Abstract

The significance of corporate water disclosure must be considered. From a legitimacy theory perspective, this research evaluated the relationship between corporate water disclosure and the financial performance of 30 Johannesburg Stock Exchange (JSE) listed companies from 2017 to 2021. A quantitative study was adopted based on a longitudinal approach. The study's population involved all companies appearing on the JSE Responsible Investment Index in South Africa. As a result, 14 companies were sampled on the South Africa FTSE/JSE Responsible Investment Index. The findings indicate that financial performance indicators, namely return on assets, net profit margin, and earnings per share, had a significant positive relationship with corporate water disclosure. However, the findings exhibit that return on equity has a negative relationship with corporate water disclosure. Capital intensity was used as the control variable. It was inferred that to amplify return on assets, net profit margin, and earnings per share, JSE-listed companies should commit themselves to disclosing water-related initiatives and management. It acts as a source of motivation for companies that can increase financial performance by focusing on disclosing water-related issues.
Is Mandatory Carbon Disclosure Associated With Real Carbon Performance: A Study of South African Companies Listed on JSE NYAHUNA, Thomas; DOORASAMY, Mishelle; NOMLALA, Bomi
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.793

Abstract

With the increasing importance of carbon disclosure as a tool to reduce carbon emissions, the enduring question remains whether carbon disclosure reduces carbon emissions. This paper analyzes the rapport between "carbon disclosure and carbon performance" of 82 Johannesburg Stock Exchange (JSE) listed mining and manufacturing firms grounded on data released from 2010 to 2021. The environmental disclosure index is used in this study to quantify carbon disclosure, and the carbon intensity of the selected firms is used to gauge carbon performance. Using IBM SPSS Statistics 26, the study discovers that carbon disclosure (p< -0.023) is negatively associated with carbon performance. It means that an increase in carbon disclosure minimizes carbon performance. Additionally, the study finds that carbon disclosure improves financial performance proxied by return on assets. The findings strongly support King Code III and IV's position that companies can improve environmental and financial performance by extensively disclosing environmental impacts. In this case, carbon disclosure can act as an instrument to improve corporate sustainability and counteract climate change. In line with the research results, it is recommended that policymakers in South Africa promote and adopt policies that compel and regulate companies to disclose their environmental impacts.
Co-Authors Adejayan, Adeola Oluwakemi Baldavoo, Kiran Doorasamy, Mishelle NOMLALA, Bomi