1. Analysis of the Effect of Eco-Efficiency on Asset Return in Food and Beverage Manufacturing Companies Listed at the Johannesburg Stock ExchangeDimakatso Hellen Malapa, Collins C. Ngwakwe, 2025, original scientific article Abstract: This article examines the effect of eco-efficiency on corporate return on assets (ROA). The paper aimed to analyse whether corporate eco-efficiency performance (represented by energy consumption, water consumption, carbon emission and waste generation) affects the performance of ROA. Data on the eco-efficiency and ROA was collected from fourteen food and beverage companies listed in the Johannesburg Stock Exchange for a period of ten years (2012 to 2021). Using the STATA Software, the data was analysed by applying the Generalised Method of Moment (GMM) statistical technique, which enhanced the statistical analysis robustness. Findings from the GMM analysis showed different results. On the one hand, the results indicate that energy and water consumption in the food and beverage companies have a positive (but insignificant) effect on ROA. On the other hand, the results show that waste generation has a negative (but insignificant) effect on ROA; and that carbon emission has a negative and significant effect on ROA.
Keywords: environmental accounting, return on assets, financial performance, eco-efficiency, energy consumption, water consumption, carbon
emission, waste generation, sales revenue
Published in RUP: 18.12.2025; Views: 902; Downloads: 9
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6. Investments in human capital : the case of Slovene micro companiesFranko Milost, Matic Novak, 2015, original scientific article Abstract: Investments in human capital (employees) include investments in the direct assurance of working abilities, investments in health and well-being and investments in loyalty to the company. These investments are crucial for the long-term existence and development of a company, but their value is not disclosed on the assets side of the classical balance sheet. The most important argument given by the proponents of this approach is that the economic benefits stemming from such investments are uncertain. However, investments in human capital are those with the highest long-term benefits for the company. Therefore, human capital is the only element of the business process that can add value. Other elements (means of production, materials and services) just transfer their value to products and services. This paper discusses the elements of investments in human capital and the methods used to evaluate these investments. This is followed by the impact that treatment of investments in employees in classical accounting has on the true and fair view of financial statements. And finally, results of the research dealing with investments in employees in Slovene micro companies are presented.
Keywords: human capital investments, value added, financial ratios, human resource accounting, micro enterprises, investment evaluation, Slovenia
Published in RUP: 08.08.2016; Views: 9164; Downloads: 206
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8. Could the suitability of the existing accounting system be argued?Franko Milost, 2015, published scientific conference contribution abstract Keywords: računovodstvo, klasični pristop, poslovna poročila, resničnost, objektivnost, konsistentnost, poslovno odločanje, classical accounting approach, consistency of accounting solutions, objectivity of accounting solutions, reality of financial statements, business decisions
Published in RUP: 14.10.2015; Views: 4699; Downloads: 266
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