A holistic hydrogeological environmental site risk assessment methodology for the fertilizer industry in South Africa

[摘要] English: There has been a definitive increase in environmental legislation over the past decade. These new environmental laws established principles such as duty of care and the polluter pay principle. Numerous companies in South Africa have historical impacts, particularly ground water impacts deriving from the period where no or less comprehensive environmental legislation was promulgated. Furthermore, the sudden evolution of environmental legislation has but significant strain on companies to comply with environmental law. The quantification of ground water impact through a methodological approach which can provide adequate information for a decision on the need to disclose the liability as part of the financial audit process is absent in South Africa. This study focussed on deriving a methodology which can be applied in the South African Fertiliser Industry, in assisting with the investigation and quantification of ground water impacts in order to assist with the decision on the need to disclose the liability as part of the financial statements and the newly derived reporting practice of integrated reporting.

[发布机构] University of the Free State