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School of Business
This school incorporates all the best business aspects that ZCAS University has to offer.
School of Computing, Technology and Applied Sciences
This Collection incorporates all Research works, Thesis and Dissertations under the School of Information Communication Technologies
School of Law
This Collection incorporates all Research works, Thesis and Dissertations under the School of Law
School of Social Sciences
This Collection incorporates all Research works, Thesis and Dissertations under the School of Humanities and Social Sciences
ZCAS Professional
This Collection incorporates all Research works, Thesis and Dissertations under ZCAS Professional

Recent Submissions

Incorporating Climate Change Mitigation Obligations from the Paris Agreement into Zambia’s Environmental Management Act No. 12 of 2011: A Critical Legal Analysis
(ZCAS University, 2026) Natasha Kapungwe Banda
This dissertation examines the extent to which Zambia’s Environmental Management Act No. 12 of 2011 incorporates climate change mitigation obligations arising from the Paris Agreement. Zambia ratified the Paris Agreement in 2016 and is thereby obligated to undertake domestic measures aimed at reducing greenhouse gas emissions and limiting global temperature increases. However, the Environmental Management Act No 12 of 2011, which serves as Zambia’s principal environmental statute, was enacted prior to the adoption of the Paris Agreement and does not expressly address climate change mitigation obligations. This raises a fundamental question as to whether the Act adequately implements Zambia’s international climate commitments. The research employs a doctrinal legal methodology through desktop analysis of primary and secondary legal materials, including the Environmental Management Act, the Paris Agreement, the Green Economy and Climate Change Act No. 18 of 2024, and relevant academic literature on international climate law and domestic environmental regulation. The study analyses provisions of the Environmental Management Act relating to pollution control, environmental impact assessment, institutional regulation and environmental standards, and evaluates their adequacy in implementing mitigation obligations under the Paris Agreement. The study finds that while the Environmental Management Act contains provisions that indirectly support climate mitigation through environmental protection, pollution control and environmental impact assessment mechanisms, it lacks express provisions addressing greenhouse gas emissions, carbon reduction obligations, and implementation of Nationally Determined Contributions. Consequently, the Act does not constitute a comprehensive legal framework for implementing Zambia’s mitigation obligations under the Paris Agreement. The study further finds that institutional fragmentation, limited financial resources and inadequate technical capacity continue to weaken effective implementation of climate mitigation obligations in Zambia. The enactment of the Green Economy and Climate Change Act No. 18 of 2024 represents a significant legislative development that addresses many of the gaps identified within the Environmental Management Act by expressly domesticating obligations under the Paris Agreement. Notwithstanding this development, this dissertation concludes that Zambia requires comprehensive legal reforms, institutional strengthening, financing mechanisms and dedicated climate legislation that explicitly integrates mitigation targets, monitoring mechanisms and enforceable compliance standards in order to fully implement its obligations under the Paris Agreement.
Analysis of the Environmental Pillar of the Environmental Social And Governance Principles in the Domestic Laws of Zambia
(ZCAS University, 2026) Javan Lubinga
Environmental, Social, and Governance (ESG) principles have emerged as a globally recognised framework for evaluating corporate sustainability and long-term accountability. The environmental pillar of ESG imposes obligations on corporate entities relating to environmental impact assessment, pollution control, climate-related risk management, greenhouse gas emissions reduction, and environmental disclosure. This research adopts a doctrinal legal method to examine the extent to which Zambia's environmental legal framework domesticates the environmental pillar of ESG principles, with particular reference to the Environmental Management Act No. 12 of 2011 and the Green Economy and Climate Change Act No. 18 of 2024. The research finds that the Companies Act No. 10 of 2017, as the primary instrument of corporate governance in Zambia, does not provide a legal foundation for corporate ESG environmental obligations, as its governance architecture is oriented exclusively toward shareholder value and financial accountability. The EMA domesticates several foundational ESG-related environmental obligations through its provisions on environmental impact assessment, pollution control, and environmental disclosure, but adopts a traditional command-and-control regulatory model that does not address board-level environmental governance, mandatory sustainability reporting, or climate-related financial disclosure. The GECCA marks a significant legislative advancement, introducing binding statutory obligations for greenhouse gas emissions governance, climate resilience planning, environmental disclosure, and director liability for climate-related non-compliance. However, key implementation mechanisms, the Integrated Measuring Reporting and Verification System, the Climate Change Fund, and the Climate Change Register, remain unoperationalised, directly undermining the Act's accountability and disclosure architecture. The research concludes that Zambia's environmental legal framework partially domesticates the environmental pillar of ESG principles, establishing a regulatory foundation for corporate environmental accountability while falling short of a comprehensive ESG governance framework. The research recommends the amendment of the Companies Act No. 10 of 2017 to impose board-level environmental governance obligations and mandatory environmental disclosures on companies in high-impact sectors, the urgent operationalisation of the GECCA's key institutional mechanisms, and the extension of mandatory ESG reporting obligations to unlisted companies in high-impact sectors beyond those currently listed on the Lusaka Securities Exchange
Zambia Revenue Authority Vs Nestle Zambia Trading Limited (2025): Limitations of The Source Principle Amid Functional Characterizations of Group Entities in Zambia
(ZCAS University, 2026) Chiboko Chinyanta
This research discusses the limitations of the source principle of taxation in its current form and to what extent it guides the recharacterisation of group entities, while maintaining its normative role. The source principle forms the foundation of taxation in Zambia and aims to define what income is from a Zambian source. The research is motivated by the fact that the source principle has not been exhaustively defined under Section 14(1) of the Income Tax Act, to address issues of recharacterisation of group entities. While Section 18 of the Act has attempted to extend the source principle beyond the Zambian borders by deeming certain categories of income as Zambian sourced, challenges are particularly evident under transfer pricing arrangements that go beyond the scope covered. This has led to uncertainty and unpredictability in the manner in which transfer pricing assessments may be carried out. Consequently, it undermines equity and neutrality. This knowledge gap, which this paper aims to cover, is the lack of an exhaustive definition of the source principle to shape the recharacterisation of group entities under transfer pricing arrangements. This study uses statutory law, case law, international instruments such as the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines and the United Nations Practical Manual on Transfer Pricing and secondary data to carry out the research. Overall, the research found that the source principle does not fully shape recharacterisation of group entities during transfer pricing assessments due to its limited scope. As a result, there is no consistent manner in which income under transfer pricing arrangements can be attributed to Zambia because it is shaped by the circumstances of the case. This has negative implications on the principles of certainty, equity and neutrality, resulting in injustice on the part of the taxpayer, and consequently altering the taxpayer's behaviour. Therefore, the study recommends that the law be amended to ensure certainty and predictability, which will eventually encourage equity and neutrality. Additionally, the courts must harmonise the source principle and recharacterisation of group entities through statutory interpretation. Aside from the doctrinal aspect, there is a need for capacity building on the part of the tax administration to equip tax officers with the necessary tools to enforce tax laws effectively. vii
Autonomy of the Auditor General in Zambia: An Analysis of the Law
(ZCAS University, 2026) Sharon Mukobe Bulalo
This study analysed the legal framework governing the autonomy of the Office of the Auditor General in Zambia and assessed the extent to which they support or limit its independence and operational effectiveness. Using a doctrinal desk research approach, the study analysed Constitutional provisions, Legislation, Case Law, International Instruments, Books, Journals, and Reports. Key legal sources include the Constitution of Zambia (Amendment) Act No. 2 of 2016, the Public Audit Act No. 29 of 2016, the State Audit Commission Act no. 27 of 2016 and the Public Finance Management Act No. 1 of 2018. The findings revealed that although the Office of the Auditor General is constitutionally recognized as Zambia’s Supreme Audit Institution with authority to audit public institutions, its autonomy is not fully guaranteed. Financial, administrative, and operational limitations restrict its independence and weaken its ability to effectively oversee public expenditure and ensure accountability. The study further established that executive influence through the appointment of the State Audit Commission as an oversight body over the Office of the Auditor General potentially weakens the effectiveness of the Office of the Auditor General. It concludes that strengthening the legal and institutional independence of the Auditor General is essential for promoting transparency, accountability, good governance, and prudent management of public resources in Zambia.
Investment Incentives and Legal Certainty: Discretion Under Sections 31 And 33(1), of the Investment, Trade and Business Development Act No. 18 of 2022
(ZCAS University, 2026-06) Chanda Mulenga
Every legal system seeking for foreign investment must answer the same fundamental question: how much should the law guarantee up front and how much should be left up to the discretion of those in charge at any given time? A substantial and diverse body of research including administrative law theory, public finance, international investment law, and comparative regulatory design revolves around this subject. As a result, academic and policy literature frequently discuss foreign and domestic direct investment as a key driver of economic expansion in emerging nations. In addition to infrastructure and macroeconomic stability, governments fight for this capital through legal design, which refers to the laws, rules, and administrative procedures that dictate how an investor's relationship with the state will actually develop after capital has been invested. The most recent version of this design effort is Zambia's Investment, Trade and Business Development Act No. 18 of 2022, a consolidated statute meant to support, among other things, an effective, coordinated, and efficient private sector-led economic development strategy. Exemptions from taxes and duties under Part VI of the Act, which are primarily governed by sections 31 and 33, are among the incentives offered by the Investment, Trade and Business Development Act No. 18 of 2022. Section 33(1) gives the Agency the authority to recommend investors to be granted tax incentives to the Minister in charge of finance if it concludes from an investor's commitment that the investor would engage in real skills transfer and employ citizens. Further, Section 31 states that the Minister will grant any relief or exemption to which an investor qualifies under Part VI only after the Agency certifies that the investor has fully complied with the Act and any applicable conditions. In other words, rather than making the incentive automatically accrue to any investor who satisfies a fixed, published rule, both provisions make the delivery of a promised incentive dependent on a further administrative act. a recommendation in one case, a certification, and an act of ministerial effecting in the other. It is on this premise that this research seeks to interrogate these discretionary powers vis-via investment incentive and legal certainty in relation to the provisions of section 31 and 33(1) of the Investment, Trade and Business Development Act No. 18 of 2022,