Compromising Long-Term Sustainability for Short-Term Profit Maximization: Unethical Business Practice

Mishelle Doorasamy 1  and Kiran Baldavaloo 1
  • 1 University of Kwa-Zulu Natal, Westville, Durban South Africa


The current environmental challenges caused by the dependence on nonrenewable energy, increased waste disposal, the toxic emissions created by operational activities, and also the scarce supply of water are so complex and important that it requires immediate attention. Strict environmental legislation, market pressures, and urgent need for sustainability have given businesses no option but to ensure that they do all that is possible to ensure that their business operations are sustainable. This paper addresses the underlying factors that determine the extent to which organizations adopt sustainable business practices and cleaner production techniques and technologies. It had been concluded that ethics is linked to sustainable business practices, because the objectives of both these concepts are to think about doing what’s right for others and the world, including the environment. According to the organizational corporate compliance regulations, a company’s commitment to ethical business and sustainable business practices should be detailed in their policy handbook and communicated to all employees within the company (Sustainability Report 2013/2014).

If the inline PDF is not rendering correctly, you can download the PDF file here.

  • [1] Ambe, M.C., 2007. Environmental Management Accounting in South Africa. Status, challenges and implementation framework. D. Tech. Tshwane University of Technology.

  • [2] Azizi, P.G.M., Layeghi, M., 2008. A Strategic Model for Cleaner Production Implementation In Paper Making Mill.

  • [3] Bennett, M., Schaltegger, S., Zvezdov, D., 2011. Environmental management accounting. Review of Management Accounting Research, pp.53-84.

    • Crossref
    • Export Citation
  • [4] Despeisse, M., Oates, R. M., Ball, D.P., 2013. Sustainable manufacturing tactics and cross-functional factory modelling. Journal of Cleaner Production, 42:31-41, [online] Available at: [Accessed 21 June 2015].

    • Crossref
    • Export Citation
  • [5] Doorasamy, M., 2014. Using EMA to identify the benefits of Cleaner Production at a paper manufacturing company in Kwa-Zulu Natal: A case study. Master’s thesis. Durban University of Technology.

  • [6] Ethical business practices. KONE Corporation, 2014 [online] Available at:

  • [7] Fore, S., Mbohwa, G.T., 2010. Cleaner production for environmental conscious manufacturing in the foundry industry. Journal of Engineering Design Technology 8(3):314-333 [online] Available at: [Accessed 6 Aprile 2016].

    • Crossref
    • Export Citation
  • [8] Godschalk, S., 2008. Does Corporate Environmental Accounting Make Business Sense. Eco-efficiency in Industry and Science. 24:249-265. [online] Available at: [Accessed 9 November 2015].

  • [9] Jasch, C., 2009. Environmental and Material Flow Cost Accounting Principles and Procedures (Eco-Efficiency in Industry and Science Series, vol. 25). Journal of Industrial Ecology. Springer science and Business Media: Berlin (2, pp.832-834).

  • [10] Jasch, C., Schnitzer, H., 2002. Environmental Management Accounting. How to profit from environmental protection. EMA-environmental management accounting pilot testing.

  • [11] Jonall, P., 2008. Environmental Management Accounting (EMA), Management Accounting including Environmental Management: 2.

  • [12] Lundberg, K., 2009. Monitoring as an instrument for improving environmental performance in public authorities. Doctoral thesis. KTH – Environmental Management and Assessment Research Group. Department of Land and Water Resources Engineering. Royal Institute of Technology (KTH), Sweden.

  • [13] Mendes, L., 2012. Clean Technologies and Environmental Management: A Study on a Small Diary Industry in Brazil. Resources and Environment, 2(3):100-106, [online] Available at: [Accessed 5 July 2015].

  • [14] Mohr-Swart, M., 2008. An Environmental Management Accounting Model for the South African Mining Industry. Doctor of Technology in the Department of Environmental, Water and Earth Sciences, Tshwane University of Technology.

  • [15] Mousavi, M.M.S., Hosselini, Z.S., Resalati, H., Mahdavi, S., Garmaroody, E.R., 2013. Papermaking potential of rapeseed straw, a new agricultural-based fibre source. Journal of Cleaner Production 52:420-424.

    • Crossref
    • Export Citation
  • [16] Nguyen, N.T., Ha-Duong, M., Tran, T.C., Shrestna, R.M., Nadaud, F., 2010. Barriers to the adoption of renewable and energy-efficient technologies in the Vietnamese power sector. GMSARN International Journal, [online], 4(2): 89-104. [Accessed 23 January 2014].

  • [17] Persson, J. Berntsson, T., 2010. Influence of short-term variations on energy-saving opportunities in a pulp mill. Journal of Cleaner Production, 18:9335-943.

    • Crossref
    • Export Citation
  • [18] Pons, M., Bikfalvi, A., Llach, J., and Palcic, I., 2013. Exploring the impact of energy efficiency technologies on manufacturing firm performance. Journal of Cleaner Production, 52:134-144, [online] Available at: [Accessed 1 June 2015].

    • Crossref
    • Export Citation
  • [19] Qian, W., Burritt, R., 2008. Contingency Perspectives on Environmental Accounting: An Exploratory Study in Local Government, the 1st International Conference of the Global Accounting and Organisational Change, July 9-11, Melbourne.

  • [20] Qian, W., Burritt, R., Monroe, G., 2011. Environmental management accounting in local government: A case of waste management. Accounting, Auditing & Accountability Journal, 24 (1): 93-128.

  • [21] Radonjič, G. and Tominc, P., 2007. The role of environmental management system on introduction of new technologies in the metal and chemical/paper/plastics industries. Journal of Cleaner Production, 15 (15): 1482-1493.

    • Crossref
    • Export Citation
  • [22] Schaltegger, S., Bennett, M., Burritt, R.L., Jasch, C., 2010. Eco-efficiency in industry and science. Environmental Management Accounting for Cleaner Production. 5th edition. Springer Science and Business Media. UK.

  • [23] Schaltegger, S., Viere, T. Zvezdov, D. 2012. Tapping environmental accounting potentials of beer brewing: Information needs for successful cleaner production. Journal of Cleaner Production, 29-30:1-10.

  • [24] Stringer, L., 2010. The Green Workplace-Sustainable strategies that benefit employees, the environment, and the bottom line. Paperback edition. New York: Palgrave Macmillan.

  • [25] Sustainability Report 2013/2014 – Ford. (2014). Ethical Business Practices, [online] Available at: [Accessed 21 June 2015]

  • [26] Thant, M.M., Charmondusit, K., 2010. Eco-efficiency assessment of pulp and paper industry in Myanman. Clean Technology Environmental Policy, 12:427-439.

  • [27] Ván, H., 2012. Environmental benefits and its statement in Environmental Management Accounting. Ph.D. University of Szeged.


Journal + Issues