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Environmental Management Accounting (EMA) practices and plastic pollution control in selected food and beverage firms

Author

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  • Smangele Nzama
  • Odunayo Magret Olarewaju
  • Omolola A Arise
  • Idris Ganiyu

Abstract

This study investigated the relationship between EMA and plastic pollution control. The study concentrated on Food and Beverage manufacturing companies since they use plastic goods to package their products. Plastic products are discarded once they have served their purpose, which pollutes the environment. A quantitative approach was adopted, with 124 self-completed questionnaires being administered to financial managers, management accountants, factory accountants and chief accountants of 38 selected food and beverage manufacturing firms in Durban. The findings revealed a significant relationship between environmental information and environmentally-related activities. Environmental information also had a positive relationship with corporate environmental strategy. Moreover, a strong positive relationship was discovered between environmental information and plastic pollution control. An analysis of the link between environmentally-related activities and plastic pollution control revealed an insignificant relationship. An insignificant relationship was also discovered between corporate environmental strategy and plastic pollution control. This study suggests that companies within the Food and Beverage industry must put in place sustainable environmental strategies, whereby eco-friendly disposal initiatives must be implemented for plastic waste management.

Suggested Citation

  • Smangele Nzama & Odunayo Magret Olarewaju & Omolola A Arise & Idris Ganiyu, 2022. "Environmental Management Accounting (EMA) practices and plastic pollution control in selected food and beverage firms," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2085368-208, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2085368
    DOI: 10.1080/23311975.2022.2085368
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    Cited by:

    1. Abdalwali Lutfi & Hamza Alqudah & Mahmaod Alrawad & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Adi Alsyouf & Mohammed Faisal Hassan, 2023. "Green Environmental Management System to Support Environmental Performance: What Factors Influence SMEs to Adopt Green Innovations?," Sustainability, MDPI, vol. 15(13), pages 1-20, July.

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