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Deployment and Retrieval of Mineral Samplers
Published on: January 20, 2026
Assessing the evolution of sustainability reporting in the mining sector
Fabiana Perez1, Luis E Sanchez
1Department of Mining and Petroleum Engineering, Escola Politécnica, University of São Paulo, Av. Prof. Mello Moraes, 2373, São Paulo, 05508-900, Brazil. fabiana.perez@terra.com.br
Environmental Management
|February 25, 2009
Summary
Mining companies are improving sustainability reporting, with social and environmental performance evolving positively. However, economic performance and assurance need further development for comprehensive reporting.
Area of Science:
- Business and Economics
- Environmental Science
- Corporate Social Responsibility
Background:
- Companies have increasingly published nonfinancial reports since the 1990s, evolving from environmental focus to include social and economic aspects.
- Mining companies have pioneered sustainability reporting, integrating environmental, social, and economic dimensions.
- This study analyzes sustainability reports from major mining companies between 2001 and 2006.
Purpose of the Study:
- To review and assess the comprehensiveness and evolution of sustainability reports from major mining companies.
- To identify trends and areas for improvement in corporate sustainability reporting within the mining sector.
Main Methods:
- Content analysis of 31 sustainability reports from four major mining companies (2001-2006).
- Utilized 62 assessment items across six categories: context/commitment, management, environmental, social, economic performance, and accessibility/assurance.
- Applied a binary rating scale (0 or 1) and calculated percentage scores for each report, guided by international best practices like the Global Reporting Initiative (GRI) G3 framework.
Main Results:
- A clear evolution in the comprehensiveness and depth of sustainability reports was observed over the study period.
- "Context and commitment" and "social performance" categories scored highest and showed regular improvement.
- "Environmental performance" also demonstrated constant evolution, though with lower scores. "Accessibility and assurance" and "economic performance" had the lowest scores and lacked clear evolutionary trends.
Conclusions:
- Sustainability reporting in the mining sector has advanced, particularly in social and environmental aspects.
- Significant improvements are needed in detailing data measurement techniques and enhancing third-party verification for greater credibility.
- Further development in reporting economic performance and assurance mechanisms is crucial for comprehensive sustainability disclosures.
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