A Study on the Operationalization of Environmental Management Accounting within Sierra Mineral Holdings Limited in Sierra Leone
DOI:
https://doi.org/10.33423/42zpms81Keywords:
management, Environmental Management Accounting (EMA), operationalization, environmental stakeholdersAbstract
This study provides an assessment of the operationalization of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Explicitly, this piece of work suggests strategies for the application of environmental management accounting systems practices that have been adopted by the management and how corporate social responsibilities are adopted. Although the findings of this study indicated that there is high responsiveness to the importance and effectiveness of environmental management accounting and the application of codes of best practice in environmental practice. However, the government, as the regulatory body, should require the mining company to have a mitigation plan with clearly mapped-out strategies to minimize the misery and prevent endangerment of species from going extinct in the near future, and the Topography and Noise performance indicators should be closely monitored by the government. The poor performance of the company, not having a well-coordinated environmental system in place and control systems to reduce emissions to a tolerable level, should also be monitored by the government, as these factors have the potential to cause serious environmental degradation and will have a negative effect on human lives in the community. The management of Sierra Mineral Holdings Limited should prepare a mitigation plan with clearly mapped-out strategies and deliverable timelines for the protection of Wildlife Protected Areas and Cultural Properties; and enhance Topography and Noise indicators to improve the application of the Code of Best Practice and the adoption of Environmental Management Accounting as an acceptable norm.
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