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Open Access
Article
Publication date: 17 November 2022

Alireza Moghayedi, Dylan Hübner and Kathy Michell

This study aims to examine the concept of innovative technologies and identify their impacts on the environmental sustainability of commercial properties in South Africa. This…

1887

Abstract

Purpose

This study aims to examine the concept of innovative technologies and identify their impacts on the environmental sustainability of commercial properties in South Africa. This slow adoption is attributed to South Africa’s energy building regulation, SANS 204, which does not promote energy-conscious commercial property development. Furthermore, it was observed that buildings waste significant amounts of energy as electrical appliances are left on when they are not in use, which can be prevented using innovative technologies.

Design/methodology/approach

The researchers attempted to evaluate the impact of innovative technologies through an overarching constructivist mixed-method paradigm. The research was conducted using a multi-case study approach on green buildings which had innovative technologies installed. The data collection took the form of online, semi-structured interviews, where thematic analysis was used to identify emergent themes from the qualitative data, and descriptive statistics was used to evaluate the quantitative data.

Findings

It was found that implementing innovative technologies to reduce the energy consumption of commercial buildings could achieve energy savings of up to 23%. Moreover, a commercial building’s carbon footprint can be reduced to 152CO2/m2 and further decreased to 142CO2/m2 through the adoption of a Photovoltaics plant. The study further found that innovative technologies improved employee productivity and promoted green learning and practices.

Originality/value

This research demonstrated the positive impact innovative technologies have on energy reduction and the sustainability of commercial properties. Hence, facility managers should engage innovative technologies when planning a commercial development or refurbishment.

Details

Facilities , vol. 41 no. 5/6
Type: Research Article
ISSN: 0263-2772

Keywords

Open Access
Article
Publication date: 29 April 2021

Michał Mackiewicz

The purpose of the paper is to assess the fiscal sustainability of nine southern African countries that belong to the Southern African Development Community.

1322

Abstract

Purpose

The purpose of the paper is to assess the fiscal sustainability of nine southern African countries that belong to the Southern African Development Community.

Design/methodology/approach

In this paper, the author performs a novel time-varying analysis of fiscal sustainability in southern African countries.

Findings

The authors found that in Zimbabwe and Namibia, the formal condition of solvency was not fulfilled, resulting in the explosive growth of debt during the recent slowdown. In contrast, Angola, Botswana and Malawi prove to run sustainable fiscal policies, and they were also fiscally invulnerable to the recent unfavourable economic developments in Africa. For the rest of the countries in the sample (Eswatini, Lesotho, South Africa and Zambia), the results are mixed.

Originality/value

In the existing literature, there is abundance of empirical evidence concerning fiscal sustainability in European and American countries. In contrast, there is strikingly little knowledge concerning this phenomenon in African countries. The authors tried to fill this gap using a novel, time-varying approach.

Details

International Journal of Emerging Markets, vol. 18 no. 2
Type: Research Article
ISSN: 1746-8809

Keywords

Open Access
Article
Publication date: 14 November 2023

Yusuf Adeneye, Shahida Rasheed and Say Keat Ooi

This study aims to examine the relationship between financial inclusion, CO2 emissions and financial sustainability across 17 African countries.

Abstract

Purpose

This study aims to examine the relationship between financial inclusion, CO2 emissions and financial sustainability across 17 African countries.

Design/methodology/approach

Data were sourced from the World Development Indicators for the period 2004-2021. The study performs the principal component analysis, panel fixed effects model and quantile regression estimations to investigate the relationship between financial inclusion, CO2 emissions and financial sustainability.

Findings

The study finds that an increase in automated teller machine (ATM) penetration rate, savings and credits increases CO2 emissions. Findings also reveal that financial sustainability reduces financial inclusion, with significant negative effects on the conditional mean of CO2 emissions and the conditional distribution of CO2 emissions across quantiles.

Originality/value

This study is beneficial for policymakers, particularly in the age of digitalization and drive for low-carbon emissions, to develop green credits for energy players and investors to take up renewable and green energy projects characterized by high levels of carbon storage and carbon capture. Further, the banking sector’s credits and liquid assets should be used to finance alternative banking energy-related equipment and services, such as solar photovoltaic wireless ATMs, and fewer bank branches.

Details

IIMBG Journal of Sustainable Business and Innovation, vol. 1 no. 2
Type: Research Article
ISSN: 2976-8500

Keywords

Open Access
Article
Publication date: 15 February 2021

Douglason Omotor

This paper aims to apply the debt sustainability framework using various ratios to review the current state of sovereign debt of Economic Community of West African States (ECOWAS…

3296

Abstract

Purpose

This paper aims to apply the debt sustainability framework using various ratios to review the current state of sovereign debt of Economic Community of West African States (ECOWAS) member countries.

Design/methodology/approach

Debt sustainability framework using various ratios (which include the present value approach, Country Policy and Institutional Assessment debt policy assessment ranking and solvency ratio of external debt) for the period 2010 and 2017 were used for the analysis to determine external debt sustainability and solvency of ECOWAS members.

Findings

The findings indicate that most ECOWAS countries are already turning at the unsustainable debt path and may renege in their debt obligations, thus creating a vicious cycle of external borrowing that could lead to capital flight.

Originality/value

This paper offers the empirical evidence to identify which of the ECOWAS countries are already at the threshold of external debt stress, and in the likelihood to renege on their debt obligations.

Details

Review of Economics and Political Science, vol. 6 no. 2
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 19 February 2018

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…

7758

Abstract

Purpose

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

Design/methodology/approach

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Findings

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

Research limitations/implications

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

Practical implications

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

Social implications

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

Originality/value

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 16 August 2022

Azwindini Isaac Ramaano

The purpose of this study was to examine the latent part of geographic information systems in inclusive sustainable rural tourism, community-based natural resource management…

2147

Abstract

Purpose

The purpose of this study was to examine the latent part of geographic information systems in inclusive sustainable rural tourism, community-based natural resource management (CBNRM) and community development and empowerment in Southern Africa, Africa generally and many rural areas elsewhere worldwide.

Design/methodology/approach

The viewpoint utilizes literature and document reviews to assess African and worldwide agricultural, environmental and tourism resources management scenarios. It thus liaises with CBNRM and geographic information systems in sustainable tourism and local community development applications.

Findings

This review viewpoint uncovers a better potential synergetic relationship between tourism and rural (agricultural) activities that geographic information systems along a concept of CBNRM can amplify. Hence, it has poised a need for a decent and integrated tourism strategy to develop and empower the pertinent communities in many rural and marginalized areas within the continent.

Originality/value

Many rural communities in Southern Africa and Africa broadly dwell in low-income areas. Such milieus are rich in natural biodiversity, including tourism destination areas. Geographic information systems, sustainable tourism and CBNRM can form a gestalt of local community development projects within their environs.

Details

Arab Gulf Journal of Scientific Research, vol. 40 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 23 June 2023

Inna Choban de Sousa Paiva, M. Isabel Sánchez-Hernández and Luísa Cagica Carvalho

With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the…

1149

Abstract

Purpose

With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the stakeholder theory, this study aims to determine the relationship between CSR information received by small and medium-sized enterprises (SMEs) and CSR's diffusion and the mediating role of environmental awareness in Angola as a country representative of the African context.

Design/methodology/approach

The empirical study analyzes managers' perceptions of 131 SMEs in Angola. The partial least squares structural equation modeling (PLS-SEM) is the method to assess the relationship between CSR information and its diffusion and the mediating role of environmental awareness SMEs in Angola.

Findings

The authors found strong evidence that CSR diffusion, and disclosure as one of CSR's related actions, heavily depends on the information received and managed by the firm. The authors also confirmed that environmental awareness puts pressure on SMEs to increase the SMEs' diffusion efforts.

Practical implications

The study points out the role of managers in promoting a responsible orientation of businesses in Angola for preserving the environment and improving the competitive success of SMEs.

Social implications

The social, economic and legal contexts of Angola are vulnerable. The findings raise concerns about whether governments and regulatory efforts improve the development of the strategies toward social responsibility of African firms and whether these firms also increase the role of SMEs in producing positive outcomes through CSR.

Originality/value

The results of this study contribute to a better understanding of the features of the strategic orientation of SMEs in Angola, necessary to enhance CSR and protect the environment. The conclusions highlight the potential role of managers in promoting a culture of ethics, social innovation and successful competition change in businesses.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 1 September 2023

Alireza Moghayedi, Kathy Michell, Dylan Hübner, Karen Le Jeune and Mark Massyn

This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their…

1182

Abstract

Purpose

This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their impact on the circular economy (CE) in achieving net-zero carbon goals. While there has been extensive literature on green building technologies, there is limited research on the barriers and drivers of using GMT in SEBs, as well as their impact on the circular economy (CE) in achieving net-zero carbon goals.

Design/methodology/approach

This study adopts an interpretivist approach with an ontological basis, using an overarching case study of a SEB at the University of Cape Town (UCT). Semistructured interviews were conducted with executive UCT management, and a field survey of a UCT supportive education building was performed.

Findings

At UCT, multiple GMTs have been installed across various buildings to enhance monitoring and management of water and energy consumption. Moreover, initiatives to positively influence student behavior, such as water and energy-saving campaigns around UCT premises, have been introduced. The findings further indicate that UCT has recently emphasized the implementation of GMTs, resulting in improved resource efficiency, CE practices and progress toward achieving net-zero carbon targets for supportive education buildings and the university as a whole.

Originality/value

This research highlights the positive impact of GMTs on a SEB’s CE and net-zero carbon operations. As a result, facility managers should consider incorporating GMTs when planning the development or refurbishment of SEBs.

Details

Facilities , vol. 42 no. 3/4
Type: Research Article
ISSN: 0263-2772

Keywords

Open Access
Article
Publication date: 9 November 2022

Zamokuhle Vanessa Langa, Sandra Boatemaa Kushitor, Nelene Koen and Julia Harper

Among the various pro-sustainability strategies that universities adopt, Stellenbosch University’s 2030 Agenda further challenges universities to provide sustainability education…

Abstract

Purpose

Among the various pro-sustainability strategies that universities adopt, Stellenbosch University’s 2030 Agenda further challenges universities to provide sustainability education that enables students to become change agents for sustainability. The Listen, Live and Learn (LLL) initiative is a co-curricular programme developed at Stellenbosch University, South Africa, that seeks to foster social cohesion and develop change agency among students. This study aims to understand how LLL students had developed agency for change through their experiential learning in the programme.

Design/methodology/approach

Using a transformative sustainability learning approach, this study examined secondary data containing qualitative and quantitative data from the 2018 LLL end-of-year survey. The qualitative data was analysed thematically, and the quantitative data was analysed using counts and frequencies.

Findings

Through their participation in the programme, the students learned about their character and opened up to engage with the ‘others’ whom they lived with in the same residence. They also reported becoming more open-minded, intentional, reflective and confident. Another personal change reported by the students was their ability to collaborate with their housemates. The learners recommended that the programme could be improved by providing resources for house projects, guidance with inviting house theme experts and help with conflict resolution.

Originality/value

Through this research, the authors have demonstrated the ability of a transformative sustainability learning programme to effect a change in the attitudes, norms and behaviours of students at a higher educational institution towards a sustainable and just society.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 13 September 2021

Dinithi Dissanayake, Carol A. Tilt and Wei Qian

The purpose of this paper is to explore how sustainability reporting is shaped by the global influences and particular national context where businesses operate.

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Abstract

Purpose

The purpose of this paper is to explore how sustainability reporting is shaped by the global influences and particular national context where businesses operate.

Design/methodology/approach

The paper uses both content analysis of published sustainability information and semi-structured interviews with corporate managers to explore how sustainability reporting is used to address unique social and environmental challenges in a developing country – Sri Lanka. The use of integrative social contracts theory in investigating sustainability reporting offers novel insights into understanding the drivers for sustainability reporting practices in this particular country.

Findings

The findings reveal that managers’ perceptions about usefulness of sustainability reporting, local contextual challenges and global norms influence the extent to which companies engage in sustainability reporting and the nature of sustainability information reported. In particular, Sri Lankan company managers strive to undertake sustainability projects that are beneficial not only to their companies but also to the development of the country. However, while company managers in Sri Lanka are keen to undertake sustainability reporting, they face different tensions/expectations between global expectations and local contextual factors when undertaking sustainability projects and reporting. This is also showcased in what is ultimately reported in company annual reports, where some aspects of sustainability, e.g. social, tend to focus more on addressing local concerns whereas other disclosures are on issues that may be relevant across many contexts.

Research limitations/implications

Important insights for government and other regulatory authorities can be drawn from the findings of this study. By capitalising on the strong sense of moral duty felt by company managers, policymakers can involve the business sector more to mitigate the social and environmental issues prevalent in Sri Lanka. The findings can also be used by other developing countries to enable pathways to engage with the corporate sector to contribute to national development agendas through their sustainability initiatives and projects.

Originality/value

While the usual understanding of developing country’s company managers is that they try to follow global trends, in Sri Lanka, this research shows how managers are trying to align their responsibilities at a national level with global principles regarding sustainability reporting. Therefore, this paper highlights how both hypernorms and microsocial rules can interact to define how company managers undertake sustainability reporting in a developing country.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 4/5
Type: Research Article
ISSN: 1176-6093

Keywords

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