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    Financial provisions and environmental liabilities on industrial sites.

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    Parker_Bronwyn_2017.pdf (1.019Mb)
    Date
    2017
    Author
    Parker, Bronwyn.
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    Abstract
    This paper looks at the management of environmental liabilities in South Africa with a specific emphasis on industrial sites. The focus on industrial sites is due to the illustrated environmental legacy issues which arise from these sites and the fact that our natural resources legislation does not correctly emphasise, and ensure provision for the financial implications of these liabilities. The lack of statutory regulation has created an environmental debt exposure for many unsuspecting persons and contributes to the proliferation of environmental degradation. To highlight the potential inadequacy of the legislation, this paper considers the management of these liabilities in two commercial situations, namely the sale of business and winding up of a company and examines how the applicable key legislation addresses these liabilities.
    URI
    http://hdl.handle.net/10413/15877
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    • Masters Degrees (Environmental Law) [67]

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