An Exploration of Environmental Impact of the Mining Sector in the Great Dyke
Abstract
This study evaluates the environmental impacts of mining in Zimbabwe’s Great Dyke and examines how environmental management accounting (EMA) can support more sustainable practice. Using an interpretivist qualitative design, we conducted case studies informed by semi-structured interviews, document analysis, and field observations. Data were thematically analysed to identify key ecological issues and patterns of EMA adoption. Findings indicate extensive land degradation, water pollution, deforestation, and biodiversity loss, largely associated with weak regulatory enforcement. While EMA offers a structured approach to tracking environmental costs and integrating them into operational decisions, uptake remains limited due to inconsistent compliance, inadequate institutional support, and stakeholder resistance. We conclude that strengthening EMA implementation can improve corporate environmental performance and transparency, particularly when embedded within clearer regulatory expectations and routine auditing. Policy implications include tightening enforcement mechanisms and penalties; requiring standardized EMA reporting across the mining sector; and incentivizing investments in pollution prevention and land rehabilitation. Together, these measures can enhance corporate accountability, align resource extraction with sustainability targets, and mitigate ongoing ecological degradation.
Fields of Study & Subjects
Accounting and Financial Management
Mining and Resource Management
Environmental and Social Impact Assessments
Publication details
- Journal / source
- International Journal of Sustainability in Business and Economics
- Volume
- 2
- Issue
- 1
- Publication date
- 26 February 2026
- Language
- EN