USP Electronic Research Repository

The impact of the Environment Management Act on the accountability of companies in Fiji

Finau, Glen and Samuwai, Jale and Kuma, Clayton and Veituna, Tevita L. (2013) The impact of the Environment Management Act on the accountability of companies in Fiji. [Conference Proceedings]

[img] PDF - Accepted Version
Restricted to Registered users only

Download (408Kb)


    Purpose – This study seeks to explore the impact of the Environment Management Act (2005) on the accountability of three companies in Fiji. Design/methodology/approach – The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data collected for the study included semi-structured interviews with accountants, internal auditors and environmental, document reviews and content analysis of annual reports and websites of the respective companies. Findings – The findings suggest that the Environment Management Act (2005) is having some effect in terms of engendering accountability in the companies case studied. Further evidence suggests that while this increased accountability has lead to disclosures in annual reports and websites; these disclosures are minimal at best and the primary groups of stakeholders these disclosures are addressing are the government regulatory authorities. Practical/Policy implications – The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies. The experience and issues highlighted are also useful to other developing economies who are contemplating developing their own environmental legislations. Originality/value –This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context.

    Item Type: Conference Proceedings
    Uncontrolled Keywords: environmental legislation, Environment Management Act (EMA), sustainability, developing economy, accountability
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Faculty of Business and Economics (FBE) > School of Accounting and Finance
    Depositing User: Glen Finau
    Date Deposited: 06 Nov 2013 12:13
    Last Modified: 15 Jun 2016 15:17

    Actions (login required)

    View Item

    Document Downloads

    More statistics for this item...