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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.

This study examines the impact of wage disparities on employee performance within Zimbabwe's telecommunication industry using advanced structural equation modelling techniques informed by recent post-pandemic organizational behaviour research. A quantitative research approach was employed, collecting data from 227 respondents across various job levels in Harare through structured questionnaires. Data analysis was conducted using structural equation modelling, incorporating recent methodological advances in measurement invariance testing and multi-group analysis. Results reveal significant wage differentials with employees perceiving substantial unfairness in wage distribution. The structural model demonstrates that wage disparities significantly impact employee performance, with regulatory frameworks and economic instability identified as primary contributing factors. Organizations should adopt AI-enhanced transparent compensation systems and implement performance-based wage structures informed by recent Environmental, Social, and Governance frameworks to enhance employee satisfaction and organizational performance. 

The research focused on the contribution of forensic accounting to the detection and prevention of money laundering in Zimbabwe. It sought to find out how forensic accounting methods are implemented, evaluate their effectiveness in ensuring compliance with the recommendations of the Financial Action Task Force (FATF), assess the contribution of forensic accountants to the activities of the Financial Intelligence Unit (FIU), understand the institutional challenges of implementation, and create an integrated forensic accounting model. The researchers used a mixed-methods design. Quantitative data were gathered through 235 structured questionnaires, and qualitative data were obtained from 15 purposively selected key informants. Quantitative data were processed using descriptive statistics, correlation, and multiple regression techniques in SPSS. Qualitative data were analysed thematically to determine the main themes and stakeholder views. The results showed that forensic accounting techniques, such as transaction tracing, risk-based auditing, and the use of technology, are extensively practised and, thus, significantly facilitate the identification of suspicious transactions. These activities positively influence the compliance of the FATF, primarily through regular audits and reporting. Nevertheless, limited funding, lack of sufficient training, and poor cooperation between agencies were some of the challenges that prevented the agency's effectiveness. The regression results reveal that the use of forensic accounting techniques, compliance with FATF standards, contributions from the FIU, and technological integration are factors that significantly improve the effectiveness of AML. On the other hand, institutional challenges have a negative impact on the effectiveness of AML, thus the need for a coordinated approach is confirmed. The study recommends integrating the use of technology, joint training, and regulatory compliance into a comprehensive forensic accounting model.