Hlanganani Ncube, Mafa Ngwenya and Barnabas Muleya
Green accounting and disclosure are very important when it comes to sustainable natural resources management of any nation. The purpose of this study was to investigate the effects of political landscape, the legal requirements and ethical practices on green accounting and disclosure. Guided by a pragmatism philosophy, a mixed methodology paradigm was adopted. A sequential explanatory research design was used to study annual reports from nine coal mining companies in Hwange district, followed by interviews with few experts who were purposively sampled. Data from annual reports was collected and analysed quantitatively using the content analysis method, followed by a thematic analysis of qualitative information collected through interviews. The study considered a period of five years, from 2017 to 2021. The study found that compulsory green accounting and disclosure received little attention in the coal mining sector. Furthermore, the paradigm shift in the political landscape created overprotection of politically negotiated coal mining investments at the expense of environmental protection. The study also found that there are weak legal enforcements systems. Considering the findings, the study concluded that there is no political will to protect the environment from its exposure to coal mining operations and there are insufficient legal tools, thus the study recommends aggressive education and awareness on environmental rights of varying interested groups and individuals to promote political will and incorporate green accounting requirements on pre-contract/license and post-contract/license coal mining conditions.
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