Environmental and social disclosure and data richness in the mining industry

Abstract

Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in AbstractSelf-regulation by firms and industries in relation to the environmental impact they cause is not a full substitute for more traditional regulation of environmental externalities. However, some self-regulatory efforts do involve very specific actions that serve to reduce externalities for a specific industry and certainly achieve more than the presentation of a responsible image to the world. An example of such efforts that go beyond common claims about "sustainable activities", are seen in the increasing numbers of mining firms that generate and issue environmental reports. While there is as yet no indisputable proof that reporting has a direct effect on environmental performance, this paper shows that within a single industry there are wide variations in reporting practices and that sincerity is apparent in the process.Acknowledgements: The authors would like to thank Fritz Balkau, Wanda Hoskin, Svend Ole Madsen and Bill Prast for helpful comments on previous versions of this paper. We also thank participants at the Mining Seminar at the Centre for Energy, Petroleum and Mineral Law and Policy and an anonymous reviewer for their comments. Both authors contributed equally: we rotate authorship.

Environmental sustainability in the mining sector: evidence from Catalan companies

“…Some companies indicated that they maintain a comprehensive communication with local communities, and that they have included in their yearly objectives the spreading of the new sustainable mining management certificate obtained (UNE 22480) and the presentation of the projected activities of the companies affecting the local community. The number of companies publishing environmental reports has grown during last years, and even though it has not yet been proofed that reporting has a direct effect on environmental performance (Peck and Sinding, 2003), it is undoubtedly an example of efforts made by companies to achieve a more sustainable behavior.…”

Sustainability reporting on large-scale mining conflicts: the case of Bajo de la Alumbrera, Argentina

“…Existing research deals with trends and the evolving maturity of reporting practices, i.e. it seeks to ascertain progress in social, economic, governance or environmental performance disclosure at various levels (Coetzee and van Staden, 2011;Deloitte, 2007;Fonseca, 2010;Lins and Horwitz, 2007;Peck and Sinding, 2003;Perez and Sanchez, 2009;Tsang et al, 2009) or targets social and environmental disclosure as part of the CSR agenda (e.g. Jenkins, 2004;Jenkins and Yakovleva, 2006;Vintró et al, 2012).…”

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

“…Lastly, a high level of variation in social and environmental disclosure for global mining companies was reported by Jenkins and Yakovleva [43]. Peck and Sinding also indicated that there are even wide variances within a single industry in the reporting process for environmental performance [102]. With regard to social and environmental reporting practice specifically by Australian companies, Dong et al found in 2014 that disclosure of mining companies is quite narrow and limited in extent and non-quantitative which can lead to reduced investor confidence [96].…”