加强决策框架以应对南非煤矿业的环境影响

IF 0.5 Q4 ENERGY & FUELS
M. Mbedzi, H. M. van der Poll, J. A. van der Poll
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引用次数: 5

摘要

南非煤矿业有着丰富而悠久的历史,对该国的经济福祉做出了重大贡献。尽管该行业在发展经济方面很重要,但它正在造成严重的环境挑战。例如,位于南非普马兰加省的Emalahleni市,一个多世纪以来一直面临着持续的煤炭开采。遇到的挑战包括地下火灾、水污染、地表塌陷和表层土酸化导致的土地消毒。研究人员之前的工作制定了一个概念框架,旨在应对其中的一些挑战。在这项工作的扩展中,作者全面增强了一组定性命题的强度的初步框架,并结合了一项平行的探索性调查。对各利益攸关方进行了访谈,旨在加强框架的组成部分,随后成立了一个重点小组,以验证框架各组成部分之间的联系。调查结果强化的方面包括环境管理会计的作用、物流成本会计和生命周期成本等工具,以及监管和问责方面。访谈和焦点小组带来的新方面包括:利益攸关方关于煤矿业环境管理会计价值的教育和培训;坚持与环境挑战相关的风险管理;先进技术,例如财务建模;以及更好地了解酸性矿山排水、挥发性有机成分、二氧化碳排放和矿山关闭后的废物管理方面。这项工作的新颖之处在于解决煤矿开采挑战的方法。以前的作者主要集中在科学和工程方面,而本研究从会计的角度来看,使用环境管理会计工具来应对这些挑战。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Enhancing a Decision-Making Framework to Address Environmental Impacts of the South African Coalmining Industry
The South African coalmining industry has a rich and long history and contributes significantly to the economic wellbeing of the country. Despite its importance in developing the economy, the industry is causing severe environmental challenges. For example, Emalahleni, a city situated in the Mpumalanga Province in South Africa, has been exposed for over a century to the continuous mining of coal. Challenges experienced include the sterilisation of land due to underground fires, water pollution, surface collapse, and acidification of topsoil. Previous work by the researchers formulated a conceptual framework aimed at addressing some of these challenges. In an extension of this work, the authors comprehensively enhance the preliminary framework on the strength of a set of qualitative propositions coupled with a parallel, exploratory survey. Interviews among various stakeholders were conducted, aimed at enhancing the components of the framework, followed by a focus group to validate the associations among the components of the framework. Aspects reinforced by the survey findings include the role of environmental management accounting, tools like material-flow cost accounting and life-cycle costing, and regulatory and accountability aspects. New aspects elicited from the interviews and the focus group include stakeholder education and training with respect to the value of environmental management accounting for the coalmining industry; adherence to risk management linked to environmental challenges; advanced technologies, for example, financial modelling; and an improved understanding of waste management aspects around acid mine drainage, volatile organic components, CO2 emissions, and post-mine closure. The novelty of the work lies in the approach taken to address coalmining challenges. Previous authors concentrated mostly on scientific and engineering aspects, while this research looks at it from an accounting perspective using environmental management accounting tools to address these challenges.
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来源期刊
Advances in Energy Research
Advances in Energy Research ENERGY & FUELS-
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