The application of environmental management accounting practices on plastic pollution control in food and beverages manufacturing firms in Durban, South Africa

Abstract

Businesses are confronted with pressure from several stakeholders to become more sustainable. Plastic waste is a global environmental issue that requires immediate attention. In South Africa, waste management is poor, and the adoption of Environmental Management Accounting (EMA) is low. The deterioration of plastic waste in the environment takes time and negatively impacts the environment, the ocean and its inhabitants. The essence of carrying out this study is to observe how EMA practices can be applied to plastic pollution control in food and beverage manufacturing companies in Durban, South Africa. The quantitative approach was used in the research work and primary data was collected using questionnaires. A non-probability sampling called convenience sampling was used. Questionnaires were sent to 32 food and beverage manufacturing firms with four respondents in each. The respondents were financial managers, management accountants, factory accountants, and chief accountants. A total of 128 questionnaires were distributed and completed, only 124 questionnaires were correctly completed and analysed. Data obtained from the questionnaires were analysed using Statistical Package for Social Science (SPSS). Inferential statistics like correlation coefficient and linear regression analysis were utilized to respond to the research questions. An adverse relationship was discovered between environmental management accounting and corporate environmental strategy. It was discovered that an improvement in plastic pollution control was directly related to disclosure of environmental information. Also, an improved corporate environmental strategy will result in improved measures to control plastic pollution. Additionally, the study discovered that addressing barriers to environmental sustainability will improve the implementation of EMA. Further findings revealed that food and beverage manufacturing companies which are engaged in environmental activities tend to build a good company image and not to reduce plastic waste.