Sustainability accounting knowledge and compliance for mining companies in Southern Africa. a bibliometric analysis

https://doi.org/10.35912/ijfam.v7i2.2940
Published: Sep 15, 2025

Abstract:

Purpose: This study investigates sustainability accounting compliance and awareness among mining companies in Southern Africa through a bibliometric analysis. It aims to identify enabling factors, challenges, and strategies to strengthen disclosure practices amid environmental degradation, pollution, and climate change.

Methodology/approach: A bibliometric approach was applied, analyzing 231 peer-reviewed articles (2000–2024) from Scopus and Web of Science. Data were processed with VOSviewer and Biblioshiny to map publication trends, keyword clusters, author networks, and institutional influence. The analysis was guided by Stakeholder and Institutional Theories to interpret determinants of disclosure.

Results/findings: Findings reveal a rapid growth of academic interest, especially after the SDGs, with South Africa leading outputs due to stronger institutions and frameworks such as King IV and JSE integrated reporting. However, sustainability accounting compliance across the region remains fragmented. Adoption of standards like the GRI is uneven, with many firms treating disclosure symbolically. Weak regulation, limited technical capacity, and voluntary frameworks constrain effective implementation.

Conclusion: The study demonstrates a gap between academic knowledge and corporate practice in sustainability accounting. Stronger regulation, institutional capacity building, and academic–industry collaboration are essential to embed sustainability reporting into mining operations.

Limitations: The reliance on bibliometric data restricts insights into firm-level practices and excludes non-indexed or grey literature.

Contribution: This study maps two decades of sustainability accounting research in Southern Africa’s mining sector, providing evidence-based recommendations for regulators, policymakers, and industry leaders to align corporate disclosure with international sustainability standards.

Keywords:
1. Bibliometric Study
2. Mining Compliance
3. Southern Africa
4. Sustainability Accounting
5. Stakeholder Engagement
Authors:
Shadreck Nhorito
Midlands State University, Zimbabwe
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Nhorito, S. (2025). Sustainability accounting knowledge and compliance for mining companies in Southern Africa. a bibliometric analysis . International Journal of Financial, Accounting, and Management, 7(2), 303–314. https://doi.org/10.35912/ijfam.v7i2.2940
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Vol. 7 No. 2 (2025): September
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References

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    Amegboleza, A. A., & Ülkü, M. A. (2025). Sustainable Energy Transition for the Mining Industry: A Bibliometric Analysis of Trends and Emerging Research Pathways. Sustainability, 17(5), 2292. doi:https://doi.org/10.3390/su17052292

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    Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333-339. doi:https://doi.org/10.1016/j.jbusres.2019.07.039

    Thériault, S., Bourgeois, S., & Boirin-Fargues, Z. (2022). Indigenous Peoples’ Agency Within And Beyond Rights In The Mining Context: The Case Of The Schefferville Region. The Extractive Industries and Society, 12, 100979. doi:https://doi.org/10.1016/j.exis.2021.100979

    Uddin, B. (2020). Consumers' Purchase Behavior In Bangladesh: Green Products Perspectives. Journal of Sustainable Tourism and Entrepreneurship, 1(4), 305-320. doi:https://doi.org/10.35912/joste.v4i2.475

    Van Eck, N. J., & Waltman, L. (2014). Visualizing Bibliometric Networks. Measuring Scholarly Impact: Methods And Practice, 285-320. doi:https://doi.org/10.1007/978-3-319-10377-8_13

    Xiaotian, C. (2025). The Evolution and Future Trajectory of ESG Information Disclosure in China: Building a Harmonized Disclosure System in the Context of Global Integration. Global Academic Frontiers, 3(2), 225-256. doi:https://doi.org/10.5281/zenodo.15583449

    Yousefian, M., Bascompta, M., Sanmiquel, L., & Vintro, C. (2023). Corporate social responsibility and economic growth in the mining industry. The extractive industries and society, 13, 101226. doi:https://doi.org/10.1016/j.exis.2023.101226

  1. Ali, I. M. (2024). A guide for positivist research paradigm: From philosophy to methodology. Idealogy Journal, 9(2). doi:https://doi.org/10.24191/idealogy.v9i2.596
  2. Amegboleza, A. A., & Ülkü, M. A. (2025). Sustainable Energy Transition for the Mining Industry: A Bibliometric Analysis of Trends and Emerging Research Pathways. Sustainability, 17(5), 2292. doi:https://doi.org/10.3390/su17052292
  3. Andersen, M. M., Ogallo, E., & Diniz Faria, L. G. (2022). Green Economic Change In Africa–Green And Circular Innovation Trends, Conditions And Dynamics In Kenyan Companies. Innovation and Development, 12(2), 231-257. doi:https://doi.org/10.1080/2157930x.2021.1876586
  4. Bansal, S., Singh, S., Nangia, P., Chanaliya, N., & Sala, D. (2024). Sustaining the Mining Industry: A Review Research on the Role of Corporate Social Responsibility Initiatives. Available at SSRN 4947946. doi:https://dx.doi.org/10.2139/ssrn.4947946
  5. Corvino, A., Doni, F., & Bianchi Martini, S. (2020). Corporate governance, integrated reporting and environmental disclosure: Evidence from the South African context. Sustainability, 12(12), 4820. doi:https://doi.org/10.3390/su12124820
  6. DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism And Collective Rationality In Organizational Fields. American sociological review, 48(2), 147-160. doi:https://doi.org/10.2307/2095101
  7. Farisyi, S., Musadieq, M. A., Utami, H. N., & Damayanti, C. R. (2022). A systematic literature review: Determinants of sustainability reporting in developing countries. Sustainability, 14(16), 1-18. doi:https://doi.org/10.3390/su141610222
  8. Igwe, M. N., Khatib, S. F., & Bazhair, A. H. (2023). Sustainability reporting in Africa: A systematic review and agenda for future research. Corporate social responsibility and environmental management, 30(5), 2081-2100. doi:https://doi.org/10.1002/csr.2494
  9. Jia, M., Stevenson, M., & Hendry, L. (2023). A Systematic Literature Review On Sustainability-Oriented Supplier Development. Production Planning & Control, 34(8), 727-747. doi:https://doi.org/10.1080/09537287.2021.1958388
  10. Kalinowski, T. (2024). The Green Climate Fund and private sector climate finance in the Global South. Climate Policy, 24(3), 281-296. doi:https://doi.org/10.1080/14693062.2023.2276857
  11. Kartika, A. D., & Medlimo, R. A. (2023). Development Taman Surya Nusantara to increase new and renewable energy in Indonesia. Journal of Sustainable Tourism and Entrepreneurship, 4(3), 319-330. doi:https://doi.org/10.35912/joste.v5i1.1823
  12. Luo, Y., Lu, Z., & Wu, C. (2023). Can Internet Development Accelerate The Green Innovation Efficiency Convergence: Evidence From China. Technological Forecasting and Social Change, 189, 122352. doi:https://doi.org/10.1016/j.techfore.2023.122352
  13. Mabhanda, W. (2024). The role of green innovation in promoting sustainable economic development in Gweru, Zimbabwe. Journal of Sustainable Tourism and Entrepreneurship, 5(2), 93-109. doi:https://doi.org/10.35912/joste.v5i2.1871
  14. Mbamalu, E. I., Chike, N. K., Oguanobi, C. A., & Egbunike, C. F. (2023). Sustainable Supply Chain Management And Organisational Performance: Perception Of Academics And Practitioners. Annals of Management and Organization Research, 5(1), 13-30. doi:https://doi.org/10.35912/amor.v5i1.1758
  15. Monyei, E. F., Okeke, P. A., & Nwosu, K. C. (2021). Strategic Agility: A Prospect For Sustainable Performance Of Micro-Businesses In South-Eastern Nigeria. Journal of Sustainable Tourism and Entrepreneurship, 2(4), 187-198. doi:https://doi.org/10.35912/joste.v2i3.799
  16. Mukwarami, S., & van der Poll, H. M. (2024). Critical environmental management accounting practices influencing service delivery of growing cities in a developing economy: a review and conceptual framework. Environment Systems and Decisions, 44(3), 710-739. doi:https://doi.org/10.1007/s10669-023-09960-9
  17. Nyahuna, T., & Doorasamy, M. (2023). Do Environmental Costs Impact Financial Sustainability? An Emerging Market’s Perspective. International Journal of Environmental, Sustainability, and Social Science, 4(3), 644-651. doi:https://doi.org/10.38142/ijesss.v4i3.379
  18. Paudel, P. (2024). Examining paradigmatic shifts: Unveiling the philosophical foundations shaping social research methodologies. Journal of the University of Ruhuna, 12(1). doi:https://doi.org/10.4038/jur.v12i1.8033
  19. Serfontein-Jordaan, M., & Dlungwane, S. (2022). Achieving sustainable corporate social responsibility outcomes: A multiple case study in the South African mining industry. Communitas, 27, 1-20. doi:https://doi.org/10.18820/24150525/Comm.v27.1
  20. Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333-339. doi:https://doi.org/10.1016/j.jbusres.2019.07.039
  21. Thériault, S., Bourgeois, S., & Boirin-Fargues, Z. (2022). Indigenous Peoples’ Agency Within And Beyond Rights In The Mining Context: The Case Of The Schefferville Region. The Extractive Industries and Society, 12, 100979. doi:https://doi.org/10.1016/j.exis.2021.100979
  22. Uddin, B. (2020). Consumers' Purchase Behavior In Bangladesh: Green Products Perspectives. Journal of Sustainable Tourism and Entrepreneurship, 1(4), 305-320. doi:https://doi.org/10.35912/joste.v4i2.475
  23. Van Eck, N. J., & Waltman, L. (2014). Visualizing Bibliometric Networks. Measuring Scholarly Impact: Methods And Practice, 285-320. doi:https://doi.org/10.1007/978-3-319-10377-8_13
  24. Xiaotian, C. (2025). The Evolution and Future Trajectory of ESG Information Disclosure in China: Building a Harmonized Disclosure System in the Context of Global Integration. Global Academic Frontiers, 3(2), 225-256. doi:https://doi.org/10.5281/zenodo.15583449
  25. Yousefian, M., Bascompta, M., Sanmiquel, L., & Vintro, C. (2023). Corporate social responsibility and economic growth in the mining industry. The extractive industries and society, 13, 101226. doi:https://doi.org/10.1016/j.exis.2023.101226