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All Journal International Journal of Environmental, Sustainability, and Social Science
OBIOHA, Emmanuel Obinali
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Dr. Empirical Model For Measuring The Impact of Corporate Social Responsibility on Financial Performance of South African Mining Companies OBIOHA, Emmanuel Obinali; AKINBOYE, Solomon Olanrewaju
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): 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.v5i6.1244

Abstract

Since 1950, corporate social responsibility has been receiving scholarly and managerial importance yet its implementation and evaluation remains untapped. The non-existence of a robust tool for measuring the impact of corporate social responsibility on financial performance of South African mining companies via social and environmental dimensions has continued to be a serious concern in literature and in practice. Thus, the focus is to develop this model by collecting a quantitative data through a census of 45 mining companies listed at Johannesburg Stock Exchange (JSE), located in Gauteng and subscribing to Socially Responsible Investment (SRI) index and empirically testing the established theoretical linkages of corporate social responsibility (i.e. social and environmental performance) across their factors/elements with measures of financial performance and putting the tested linkages together. Factor analysis was utilized for data reduction, Chi-square tested for association between categorical variables, Cronbach alpha for internal consistency and reliability of instruments. The findings revealed significant associations between corporate social responsibility, corporate social and environmental performance. Similarly, results suggest that corporate social responsibility performance can translate to financial performance through the elements of social and environmental performance. The implication is that corporate managers can achieve competitive advantage and increase profit by factoring the elements of social and environmental performance, shareholder value, revenue, operational efficiency and access to capital into their decision making models/systems. 
Managing Environmental Challenges Using Environmental Management Accounting: A Case of Food Manufacturing Companies in Gauteng Province of South Africa OBIOHA, Emmanuel Obinali; ZULU, Jacob Karabo
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 2 (2025): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i2.1356

Abstract

Substantial resources have been lost and human and societal wellbeing endangered due to the environmental challenges/impacts in the food and beverage manufacturing companies in Gauteng. The focus of this paper therefore, is to establish the potential environmental problems/impacts prevalent in food and beverage companies and to determine how environmental management accounting physical and monetary systems can address these problems. Quantitative techniques were utilized to collect numerical, non-numerical and unstructured data through analytical contacts and qualitative data was collected via annual reports, processes and policies in place in food and beverage companies of Gauteng listed in Johannesburg Stock Exchange subscribing to Socially Responsibility Investment index and ISO 14000. Documents analysis, was used to validate the literature and the data from questionnaire. Data was analysed statistically by employing a computer package called Stata V15 software and summarised in the form of absolute and relative frequencies. Cronbach's alpha tested for internal validity/consistency and reliability. The findings revealed environmental challenges/impacts like input-output balance, pollution, waste and emission generations, recycling of material and environmental costs at Gauteng food manufacturing companies of South Africa. Managerial implication is that these challenges/impacts could be prevented/reduced via full/proper application of environmental management accounting systems at source. The study thus, presents environmental management accounting to literature as a system/model for achieving strategic advantages, environmental and financial sustainability via capacity to monitor and manage the consumption and flow of energy, water, material and waste more accurately in food manufacturing companies or other industrial sectors in South Africa or the world.
Impact of Corporate Sustainability Performance on Financial Performance of South African Industries Via Brand Value and Competitiveness OBIOHA, Emmanuel Obinali
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 2 (2024): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i2.1011

Abstract

Sustainability managers and stakeholders unanimously recognise that a single, systematic and integrated model for measuring corporate sustainability performance significantly enhances firms’ competitive advantage, profit and performance. Nevertheless, serious concerns exist in literature on the non-existence of a single, systematic and integrated model for measuring the impact of corporate sustainability performance (i.e. environmental, social, and economic) on the financial performance of South African industries via brand value/reputation and competitiveness. Thus, the objective is to develop this model by collecting qualitative and quantitative data through a census of 70 out of 74 companies of Johannesburg Stock Exchange, active in Socially Responsible Investment Index. Factor analysis was used for data reduction, Chi-square tested for association between categorical variables, and Cronbach alpha for internal consistency and reliability of instruments. Findings revealed positive impacts between environmental, social and economic aspects of corporate sustainability performance, brand value/reputation, competitiveness and financial performance. Results also showed that the elements/factors of corporate social performance like ethical behaviour, genuine community initiatives and human rights can translate to brand value/reputation. Likewise, elements/factors of brand value/reputation like competitive edge, comparative advantage, innovation, reputation, employees’ loyalty and non-market effect can translate to competitiveness and financial performance. By implication, the model can be useful to potential managers in South Africa or world for making easy and prompt decisions on past, pending and future environmental, social and economic sustainability. Hence, the research contributes to development science a single, systematic and integrated evaluation model adaptable to companies, businesses and governments/municipalities for achieving performance targets.
Co-Authors AKINBOYE, Solomon Olanrewaju ZULU, Jacob Karabo