Factors influencing corporate environmental reporting amongst mining companies in developing countries.

Abstract

The study sought to investigate the factors influencing environmental reporting in developing countries. This has been necessited by the inconsistances and non compliant to regulations and laws of environmental reporting among the developing countries. Through examining the factors that influence environmental reporting the study hope to establish context based solutions to the challenge of environmental reporting. The study used a quantitative research method and factor analysis to establish the factors influencing environmental reporting. It was discovered that there are seven key factors influencing environmental reporting among Southern African Development Community (SADC) countries. These factors are: regulatory drivers, risk management drivers, market drivers, management influence drivers, strategic communication drivers, value creation drivers and legitimacy drivers. The study also revealed that there are several sub-factors that influencing environmental reporting under each key factor identified. The study concluded that environmental reporting influenced by the seven key factors. The study recommends that SADC sought for in-depth understanding of factors influencing environmental reporting. This is because understanding of the factors affecting environmental reporting is essential for the formulation and reporting that that satisfies stakeholders' requirements.

Keywords: {'name': 'Environmental reporting, Mining companies, Stakeholder theory, Sustainability and SADC countries'}

Authors & affiliations

Thabani Ncube
Northwest University

Wedzerai S Musvoto
University of South Africa

Martha Matashu
North-West University

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