Since the 1990s several large companies have been publishing nonfinancial performance reports. Focusing initially on the physical environment, these reports evolved to consider social relations, as well as data on the firm's economic performance. A few mining companies pioneered this trend, and in the last years some of them incorporated the three dimensions of sustainable development, publishing so-called sustainability reports. This article reviews 31 reports published between 2001 and 2006 by four major mining companies. A set of 62 assessment items organized in six categories (namely context and commitment, management, environmental, social and economic performance, and accessibility and assurance) were selected to guide the review. The items were derived from international literature and recommended best practices, including the Global Reporting Initiative G3 framework. A content analysis was performed using the report as a sampling unit, and using phrases, graphics, or tables containing certain information as data collection units. A basic rating scale (0 or 1) was used for noting the presence or absence of information and a final percentage score was obtained for each report. Results show that there is a clear evolution in report's comprehensiveness and depth. Categories "accessibility and assurance" and "economic performance" featured the lowest scores and do not present a clear evolution trend in the period, whereas categories "context and commitment" and "social performance" presented the best results and regular improvement; the category "environmental performance," despite it not reaching the biggest scores, also featured constant evolution. Description of data measurement techniques, besides more comprehensive third-party verification are the items most in need of improvement.

No abstract

No abstract

No abstract

No abstract

No abstract

No abstract

The 1992 Rio Earth Summit was of paramount importance in the consolidation and international dissemination of environmental impact assessment, officially recognized as a tool for informed decision-making towards sustainable development (Principle 17, Rio Declaration) and for protection of biodiversity (Article 14, Convention on Biological Diversity). A significant development afterwards was the strengthening of strategic environmental assessment in the design of policies, plans and programs. Both forms of impact assessment can establish the necessary connections between one goal of the Rio+20 Conference - reaching an agreement on the transition to a green economy - and the underpinning decision making processes. Although the Rio+20 Summit has faced challenges to acknowledge its potential, impact assessment should be strengthened in support of both government and business decisions.
La Cumbre de la Tierra de 1992 fue de la más grande importancia en la consolidación y diseminación de la evaluación de impacto ambiental, oficialmente reconocida como una herramienta para la toma de decisiones informada hacia el desarrollo sostenible (Principio 17, Declaración de Rio) y para la protección de la biodiversidad (Artículo 14, Convención de la Diversidad Biológica). Un avanzo posterior importante fue el fortalecimiento de la evaluación ambiental estratégica en la preparación de políticas, planos y programas. Ambas formas de evaluación de impacto son capaces de establecer los necesarios vínculos entre un objetivo declarado de la Conferencia Rio+2- - llegar a un acuerdo sobre la transición para una economía verde - y los procesos decisorios subyacentes. Aunque la Cumbre Rio+20 tenga encontrado dificultades en reconocer su potencial, la evaluación de impactos debería ser fortalecida en soporte de decisiones gubernamentales y privadas.
A Cúpula da Terra de 1992, no Rio de Janeiro, teve a maior importância na consolidação e disseminação internacional da avaliação de impacto ambiental, oficialmente reconhecida como uma ferramenta de auxílio a decisões rumo ao desenvolvimento sustentável (Princípio 17 da Declaração do Rio) e para a proteção da biodiversidade (Artigo 14 da Convenção da Diversidade Biológica). Um desenvolvimento posterior significativo foi o fortalecimento da avaliação ambiental estratégica na preparação de políticas, planos e programas. Ambas as formas de avaliação de impacto têm a capacidade de estabelecer os necessários vínculos entre o objetivo declarado da Conferência Rio+20 - alcançar um acordo quando à transição para uma economia verde - e os processos decisórios subjacentes. Embora a Rio+20 tenha encontrado dificuldades para reconhecer seu potencial, a avaliação de impactos deveria ser fortalecida em apoio a decisões governamentais e privadas