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This study examines the impact of environmental, social and governance (ESG) practices on corporate financial performance in Zimbabwe's mining sector using a case study of Zimplats Holdings Limited. The main aim was to determine whether and to what extent ESG practices contribute to financial outcomes at the firm level. The objective of the study was to examine the overall ESG and financial performance relationship, to analyse the effects of individual ESG dimensions on financial performance, and to assess the moderating role of firm-specific factors on ESG practices. Informed by the stakeholder theory, the resource-based view, and legitimacy theory, a quantitative approach was adopted, using secondary data extracted from Zimplats' Integrated Annual Reports (2023–2025) through a structured data extraction template aligned with GRI standards. Key findings reveal a positive but lagged ESG and financial performance relationship. Governance emerged as the most stable and financially material ESG pillar, while environmental and social investments showed transitional efficiency deterioration before expected long-term gains. Firm-specific factors such as asset expansion, capital structure, production volume, and multinational ownership, significantly moderated the timing and magnitude of financial returns, compressing short-term profitability indicators such as return on assets (ROA) and return on equity (ROE). The study contributes firm-level empirical evidence on unlisted Zimbabwean mining firms, extending ESG theory to emerging market contexts. Recommendations include targeting governance enhancements for immediate financial returns, allowing longer investment horizons for environmental and social initiatives, and maintaining conservative capital structures to sustain ESG investment during earnings volatility.

Decent work has become an impetus behind business success and a critical factor for boosting job satisfaction and for alleviating deviant behaviour in the workplace. This study sought to examine the consequences of decent work perception on employee job satisfaction and workplace deviance among casual workers in Zimbabwe transport industry. The study adopted a qualitative research approach embedded in interpretivism paradigm and multiple case-study design. The findings revealed that casual employees experience indecent work characterized by unfair remuneration, job insecurity, and limited employee representation and limited time to rest which affects their overall satisfaction with work. Job dissatisfaction was also found to positively influence negative workplace deviance. An important implication of this study is the need for bus operator companies to understand the value of fostering decent work if they are to have satisfied employees who would be loyal to the organisation and contribute meaningfully to the organisation’s bottom-line. The study is expected to contribute to empirical evidence on the consequences of decent work on job satisfaction and workplace deviance and provide recommendations to human resource practitioners on the essence of addressing workplace deviance and boosting employee job satisfaction through upholding decent work standards in the workplace.

The adoption of digital technologies in external auditing has become increasingly common and significant in the digital era, revolutionizing audit practices and offering several opportunities. This study explores whether the application of digital technologies in external auditing presents a double-edged sword, with the ability to transform and disrupt the audit profession. Through a comprehensive examination of the likely opportunities and challenges of the digital transformation of the external audit function, this study sought to provide an insightful discussion of the dual nature of the implications of digital technologies. The aim of this study is to not only provide a balanced assessment of the application of digital technologies in external auditing but also to recommend possible ways for auditors, auditee companies, and other stakeholders to reap maximum benefits from the use of digital technologies, including how these various stakeholders can navigate the associated challenges effectively. Opportunities stemming from the application of digital technologies include the enhancement of audit quality, improved accuracy in audit procedures, increased efficiency and effectiveness, heightened comprehensiveness and extensiveness in risk assessment, and an increased degree of confidence in the audited financial statements by stakeholders (reduction in the audit expectation gap). On the downside, challenges and risks concern the lack of or the need for new skills and competencies for auditors, technological complexities linked to digital technologies, cybersecurity risks, overdependence on technology affecting audit quality, audit evidence, professional skepticism, and the widening of the audit expectation gap. To maximize the possible benefits and minimize risks, this study recommends continuous professional development, capacity building through education, training and collaboration, better technology and data governance initiatives, and continuous assessment of risks.