Implementing Sustainability Management Accounting Techniques for the Effective Management of Acid Rock Drainage

Conference proceedings article


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Publication Details

Contributor list: WOLKERSDORFER C

Publisher: International Mine Water Association

Place: Pretoria

Publication year: 2018

Start page: 859

End page: 864

Number of pages: 6

ISBN: 978-0-620-80650-3

URL: https://www.imwa.info/docs/imwa_2018/IMWA2018_Banga_859.pdf


Abstract

Acid rock drainage (ARD) is a sustainability problem in the mining industry, which requires considerable efforts for its effective management. This paper addresses the environmental, social and economic issues associated with ARD prevention and assessment. Although hydrological and mineralogical tools have been generally used in these two managerial parts of ARD, Sustainability Management Accounting Tools (SMATs) as instruments useful in providing sustainability information have never been implemented. Therefore, various SMATs are presented for effective management of ARD prevention and assessment. Moreover, the findings propose several ways that these sustainability techniques may help to solve ARD problems in a sustainable manner.


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Last updated on 2020-08-05 at 12:04