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All Journal International Journal of Financial, Accounting, and Management Multifinance
Nhorito, Shadreck
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Sustainability accounting knowledge and compliance for mining companies in Southern Africa. a bibliometric analysis Nhorito, Shadreck
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2940

Abstract

Purpose: This study investigates sustainability accounting compliance and awareness among mining companies in Southern Africa through a bibliometric analysis. It aims to identify enabling factors, challenges, and strategies to strengthen disclosure practices amid environmental degradation, pollution, and climate change. Methodology/approach: A bibliometric approach was applied, analyzing 231 peer-reviewed articles (2000–2024) from Scopus and Web of Science. Data were processed with VOSviewer and Biblioshiny to map publication trends, keyword clusters, author networks, and institutional influence. The analysis was guided by Stakeholder and Institutional Theories to interpret determinants of disclosure. Results/findings: Findings reveal a rapid growth of academic interest, especially after the SDGs, with South Africa leading outputs due to stronger institutions and frameworks such as King IV and JSE integrated reporting. However, sustainability accounting compliance across the region remains fragmented. Adoption of standards like the GRI is uneven, with many firms treating disclosure symbolically. Weak regulation, limited technical capacity, and voluntary frameworks constrain effective implementation. Conclusion: The study demonstrates a gap between academic knowledge and corporate practice in sustainability accounting. Stronger regulation, institutional capacity building, and academic–industry collaboration are essential to embed sustainability reporting into mining operations. Limitations: The reliance on bibliometric data restricts insights into firm-level practices and excludes non-indexed or grey literature. Contribution: This study maps two decades of sustainability accounting research in Southern Africa’s mining sector, providing evidence-based recommendations for regulators, policymakers, and industry leaders to align corporate disclosure with international sustainability standards.
LEVERAGING GREEN FINANCING FOR SUSTAINABLE RURAL DEVELOPMENT IN AFRICA: A BIBLIOMETRIC ANALYSIS OF LITERATURE Nhorito, Shadreck; Tendai, Manhando
Multifinance Vol. 3 No. 2 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i2.434

Abstract

The study focused on leveraging green financing for sustainable rural development in Africa. The bibliometric analysis of literature relating to the study was utilised through developing themes relating to the specific objectives of the study. The problem of the study is limited green financing in rural Africa due to lack of social justice by the responsible leaders when allocating finances for sustainable development. The specific objectives of the study are to establish the factors influencing green financing for sustainable rural development in Africa, to analyse the impact of green financing for sustainable rural development, to assess the challenges for leveraging green financing for sustainable rural development, and to establish strategies for leveraging green financing for sustainable rural development. The study was guided by the Capability Approach emphasizing on how people can understand the existence of unequal distribution of resources due to the destruction of capability and functioning of the members of the household. The result from literature shows that policy clarity, taxonomies, stable regulations and alignment with the global climate-finance architecture strongly influence green financing in rural Africa. Inclusive green growth pathway. National transitions that integrate skills, SMEs, and gender inclusion into green-finance programs tend to yield broader rural welfare improvements financial-sector constraints. Green-banking is limited by awareness, perceived complexity, and lack of dedicated funds, curbing diffusion in rural enterprises.
Co-Authors Tendai, Manhando