Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Agyemang, Andrew Osei; Kong, Yusheng; Twum, Angelina Kissiwaa; Ayamba, Emmanuel Caesar; Kongkuah, Maxwell; Musah, Mohammed

doi:10.1007/s10668-020-01164-4

Cited by 48 publications

(21 citation statements)

References 90 publications

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“…There are 16 items under three constructs considered from various established studies to take up the research. The 7 items of the geo-environmental construct are the operational cost of the mining bench (Ozdemir & Kumral, 2019), resource depletion (Northey et al, 2018;Rötzer & Schmidt, 2018), seismic risk management (Mishra et al, 2017;Potvin et al, 2019), climate change-risk (Nunfam et al, 2019;Sun et al, 2020;Khan et al, 2022), environmental protection & sustainable development (Agyemang et al, 2021;Carvalho, 2017;Marnika et al, 2015), environmental risks (Chen et al, 2023), and environmental sustainability & energy management (Jabareen, 2008;Tost et al, 2018). The 4 items considered for the managerial construct are quality of decision (Pimentel et al, 2016), management of supply chains (Fung et al, 2015), managing change (Leonida, 2021), and water & power management (Northey et al, 2019;Fayiga et al, 2018).…”

Section: Methodology Usedmentioning

confidence: 99%

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Geo-environmental factors’ influence on mining operation: an indirect effect of managerial factors

Mishra¹,

Panigrahi

Shrivastava

2023

Environ Dev Sustain

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The purpose of the paper is to identify factors associated with operational factor (OF), geo-environmental factor (GEF), and managerial factor (MF) from the literature. After identification, the study intended to assess the impact of geo-environmental factors and managerial factors on operational factors of the mining industry. The study also tests the indirect effect of managerial factors between GEF and OF in the Indian environment. The geographical boundary of the study was 06 large mines of Odisha, Jharkhand, and Chhattisgarh of India. Three hundred and twenty nine number of purposive samples were collected via email and filtered and processed through the SPSS package. To find out the complex role and inter-relationship of GEF and MF on OF, the study adopted the structural equation modelling technique. The finding reflects that MF plays a partial mediation among GEF and OF. This phenomenon is completely novel in its field when it comes to the geo-environmental and management difficulties confronting mining operations. This research can aid managers in identifying key geological and environmental concerns in mining operations, as well as providing data for regulatory compliance. Overall, this study's findings can help management create policies and manage the environmental concerns of the mining sector. The study's findings provide important directions for future Indian mining research.

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Section: Methodology Usedmentioning

confidence: 99%

“…Resources have to be conserved for future generations (Carvalho, 2017 ). This is also a major challenge faced by the sensible mining industry ensuring operation with minimal environmental impact in protected areas (Agyemang et al, 2021 ; Marnika et al, 2015 ).…”

Section: Literature Reviewmentioning

confidence: 99%

Geo-environmental factors’ influence on mining operation: an indirect effect of managerial factors

Mishra¹,

Panigrahi

Shrivastava

2023

Environ Dev Sustain

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“…On the other hand, there is empirical evidence that supports and even reinforces the Porter hypothesis. Johnstone and Hallberg [ 29 ] and Agyemang et al [ 30 ] found that the implementation of an environmental management system leads to improved financial and environmental outcomes, and the implementation of a national environmental policy has a significant incentive effect on the operating efficiency of Chinese small and medium-sized firms [ 31 ]. Reasonable ERG can promote competitiveness and performance through promoting firm innovation, reducing production costs, improving the internal agency problems, and improving resource utilization [ 6 , 7 , 32 , 33 ].…”

Section: Theoretical Framework and Hypothesesmentioning

confidence: 99%

Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance

Dai

Huang

Zhang

et al. 2022

IJERPH

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This paper took the panel data of 1052 heavily-polluting listed companies from both the Shanghai and Shenzhen Stock Exchange from 2010 to 2017 to empirically analyze the impact of environmental regulation (ERG) on firm performance (FP). The article introduces a mediating effect model to test the mediating role of corporate tax burden (ETR) within the relationship between ERG on FP. The results showed that: (1) ERG has exerted a significant enhancement effect on the performance of heavily polluted firms via the ETR reduction mechanism. (2) The mediating effect of ETR depends on the duration of ERG. A significant time lag exists before the mediating effect starts to work, and the magnitude of the mediating effect increases with the time lag from the execution of the ERG. (3) The mediating effect of ETR varies significantly with the nature of corporate property rights. It is significant for the state-owned firms, while for non-state-owned firms, there is no evidence supporting the existence of the mediating effect of ETR despite ERG still having a significant direct-impact on FP. Based on these findings, we discuss the policy suggestion to optimize the impact of environmental regulation policies in terms of incentivizing the green development of polluting firms.

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“…Аджеманга, К.Галоса, П.-А. Піоніра та інших [1][2][3]. Підходи до відображення інформації у фінансовій звітності відповідно МСФЗ 6 «Розвідка та оцінка запасів корисних копалин» розглянуті у працях С.Сміта, Г. Аль-Салама та інших [4,5].…”

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Formation of accounting policies of a mining enterprise in accordance with International Financial Reporting Standards

Чижевська¹,

Shendrychenko²

2023

PBO

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Failure to take into account the perceived impacts of climate change threatens business continuity, for example, in agriculture, food production, the transport sector, and the extractive industry. Building a sustainable development strategy at mining enterprises requires the establishment of scientifically based goals. This will allow them to be specified in operational plans, budgets, and forecasts as part of the strategy. The development of a formalized plan should be based on data from the accounting system, the disclosure of which depends on the adopted accounting policy of the enterprise. Despite the existing methodological and methodical developments regarding the reflection of information in the financial statements of the mining enterprise, there are still debatable issues regarding the attribution to capitalization or expenses of the current period of accruals for individual stages of exploration and evaluation, regarding the accounting of geological information, seismic operations, exploration drilling, depreciation by the production method, accounting and evaluation of hydraulic fracturing and other issues. The complexity of developing an accounting methodology is associated with problems of terminology; unclear formulation of the nature of the asset arising from mining activities; the level of aggregation of information; unclear understanding of the types of mining activities; differentiation of the processes of exploration and evaluation of natural resources at mining enterprises from research activities; recognition of an individual asset «work in progress»; subjectivity associated with assumptions about fair value measurement and other issues. The article proposes disclosure of certain provisions of the accounting policy, in particular, on investment real estate, reserves, employee benefits, capitalized costs for overburden, overburden costs, exploration and evaluation costs of minerals, quarry development costs, intangible assets, reserve for quarry reclamation, borrowing costs, income recognition.

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Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Cited by 48 publications

References 90 publications

Geo-environmental factors’ influence on mining operation: an indirect effect of managerial factors

Geo-environmental factors’ influence on mining operation: an indirect effect of managerial factors

Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance

Formation of accounting policies of a mining enterprise in accordance with International Financial Reporting Standards

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