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All Journal International Journal of Environmental, Sustainability, and Social Science
Thomas NYAHUNA
University of Kwazulu Natal, South Africa
Economics, Econometrics & Finance Environmental Science Social Sciences

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The Influence of Carbon Tax On Financial Sustainability Of South Africa’s Cement And Mining Industry. Thomas NYAHUNA; Mishelle DOORASAMY
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.359

Abstract

This paper examines the impact of carbon tax on financial sustainability of cement and mining companies in South Africa listed on the Johannesburg Stock Exchange. Quantitative research method was used. Correlation analysis was used to analyse the data. Secondary data in form of annual integrated reports, sustainability reports and annual audited financial statements from 2016 to 2020 were used as sources of the variables. The results show that carbon tax adversely influences net profit margin. Therefore, this suggests that carbon tax also negatively impacts shareholders’ dividends. Therefore, this suggests that carbon tax also negatively impacts shareholders’ dividends. This study is significant to policy makers by providing valuable information relating to the effect of carbon pricing decisions on the profitability of the cement and mining sector in South Africa. This gives the policy makers an evidence-based opportunity on designing and developing policies that take into consideration that carbon tax is reducing financial performance of the corporate sector in South Africa. This study contributes to the contemporary literature on nexus between carbon tax and financial sustainability from developing country perspective. Furthermore, this is the first empirical study in South Africa focusing on this relationship.
Air Contamination and Ecological Information Disclosure From South Africa’s High Energy Consumption Industries Thomas NYAHUNA; Mishelle DOORASAMY
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.360

Abstract

Globally, South Africa is currently amongst the countries with the poorest air pollution. Recently, organization ecological information disclosure has turned out to be a progressively more prevalent method for ecological by-laws. However, at the moment, there is an absence of empirical confirmation on the organization ecological information disclosure effects of air contamination. This research investigates the relationship between air contamination and organization ecological information disclosure applying cross sectional data gathered from listed South African companies in high energy consumption sectors from 2015 to 2021. The findings disclose that the link between air contamination and organization ecological information disclosure is substantially adverse. The Northern province has huge effects on organization ecological information disclosure in comparison with the Eastern province. Furthermore, effect air contamination has on organization ecological information disclosure also varies in companies situated in province with various corporate ecological information disclosure transparency. This study makes available a portrait of the interaction between air contamination and ecological information disclosure expansion in emerging economies such as South Africa.
Corporate Social Responsibility and Its Nexus with Financial Performance: An Emerging Market Perspective Thomas NYAHUNA; Mishelle DOORASAMY
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 2 (2023): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i2.376

Abstract

The significance of corporate social responsibility cannot be underestimated. Corporate ignorers of CSR initiatives are likely to be punished by customers leading to an impact on corporate financial performance. The present work evaluated the nexus between CSR and financial performance of 42 Johannesburg Stock Exchange (JSE) listed mining companies. The study followed a quantitative research approach with a correlational non-experimental research design. Data were collected from 2013 to 2021. Financial performance was taken as the dependent variable proxied by return on equity, return on assets and earnings per share. The independent variable of this research consisted of CSR index based on the Boston College Carroll School of Management Center for Corporate Citizenship reports. The findings show that return on assets was positively and significantly linked to return on assets. Two financial performance measures (earnings per share and return on equity) displayed no significant relationship with CSR. It was concluded that if companies adopt the right CSR initiatives can increase financial performance. From a practical standpoint, this study contributes towards developing of CSR policies and as well function as a trigger for listed companies that they can improve financial performance from CSR.
Environmental Management System and Financial Performance of Environmentally Sensitive Industries in South Africa Thomas NYAHUNA; Mishelle DOORASAMY
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 2 (2023): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i2.377

Abstract

The influence of environmental management system (EMS) on corporate financial performance within the African corporate context has persistently remained lacking and inconclusive, attributed primarily to the absence of data. However, this study investigates the influence of EMS on corporate financial performance measured by earnings per share (EPS) of 65 Johannesburg Stock Exchange listed environmental sensitive companies from 2014 to 2018. Size was used as a control variable. Using SPPS version 28, this study discover vast evidence of a favourable association between EMS and EPS. The importance of EMA cannot be underestimated. Therefore, this study makes available valuable insights on in what way companies can wholly apply EMS to upsurge corporate financial performance. It was concluded that the government should regulate the implementation of EMS within companies as a source of climate change mitigation and as a strategy to upswing financial and environmental performance.
Co-Authors Mishelle DOORASAMY