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Sustainable capital budgeting by SCOPE-1 greenhouse gas contributors in South Africa
Mini Dissertation (MBA)--University of Pretoria, 2015.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2016
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| _version_ | 1867613543391559680 |
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| access_status_str | Open Access |
| author2 | Ruiters, Cornelius |
| author_browse | Ruiters, Cornelius |
| author_facet | Ruiters, Cornelius |
| collection | Thesis |
| dc_rights_str_mv | ©2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. |
| description | Mini Dissertation (MBA)--University of Pretoria, 2015. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/52267 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:49.221Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/52267 Sustainable capital budgeting by SCOPE-1 greenhouse gas contributors in South Africa Ruiters, Cornelius ichelp@gibs.co.za Mundalamo, Ronnie UCTD Mini Dissertation (MBA)--University of Pretoria, 2015. The main purpose of this study was to establish whether South African Scope-1 greenhouse gas companies practise sustainable capital budgeting. Furthermore, this research aimed to establish whether, and how, companies adapt capital budgeting tools to embed sustainability impacts when evaluating capital budgets. This study is a cross-sectional descriptive quantitative research about practices of sustainable capital budgeting and the adaptation of capital budgeting tools to incorporate sustainability impacts. Data were collected through an online survey via a Likert-type scale structured questionnaire. Quantitative data were analysed using summary tables, central tendencies, bar graphs, radars, Fisher s Exact Test, and Spearman s rank correlation coefficient ( ), while qualitative data were analysed using patterns and categories. The study concluded that Scope-1 companies practice sustainable capital budgeting because they prioritise sustainability and have motives related to competitive advantage as part of their approach to sustainability. Companies also deal with constraints related to sustainable capital budgeting tools, including discounted cash flows deficiencies and the difficulty in measuring sustainability impacts. A holistic model to incorporate sustainability impacts is still imperative and a PPP model has been suggested. This study contributes to the literature and to business by bridging the gap between sustainability and accounting bodies of knowledge, which are normally regarded as distinct. vn2017 Gordon Institute of Business Science (GIBS) MBA Unrestricted 2016-05-04T13:45:11Z 2016-05-04T13:45:11Z 2016-03-30 2015 Mini Dissertation Mundalamo, R 2015, Sustainable capital budgeting by SCOPE-1 greenhouse gas contributors in South Africa, MBA Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/52267> GIBS http://hdl.handle.net/2263/52267 en ©2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainable capital budgeting by SCOPE-1 greenhouse gas contributors in South Africa |
| title | Sustainable capital budgeting by SCOPE-1 greenhouse gas contributors in South Africa |
| title_full | Sustainable capital budgeting by SCOPE-1 greenhouse gas contributors in South Africa |
| title_fullStr | Sustainable capital budgeting by SCOPE-1 greenhouse gas contributors in South Africa |
| title_full_unstemmed | Sustainable capital budgeting by SCOPE-1 greenhouse gas contributors in South Africa |
| title_short | Sustainable capital budgeting by SCOPE-1 greenhouse gas contributors in South Africa |
| title_sort | sustainable capital budgeting by scope 1 greenhouse gas contributors in south africa |
| topic | UCTD |
| url | http://hdl.handle.net/2263/52267 |