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Environmental and social disclosure and data richness in the mining industry

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  • Philip Peck
  • Knud Sinding

Abstract

Self‐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’ is 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. Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment

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  • Philip Peck & Knud Sinding, 2003. "Environmental and social disclosure and data richness in the mining industry," Business Strategy and the Environment, Wiley Blackwell, vol. 12(3), pages 131-146, May.
    • Handle: RePEc:bla:bstrat:v:12:y:2003:i:3:p:131-146
    DOI: 10.1002/bse.358
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    References listed on IDEAS

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    Cited by:

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    4. Giacomo Roberto Lupi, 2024. "Artisanal mining and land for agriculture in Liberia," SEEDS Working Papers 0324, SEEDS, Sustainability Environmental Economics and Dynamics Studies, revised Mar 2024.
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    8. Fuisz-Kehrbach, Sonja-Katrin, 2015. "A three-dimensional framework to explore corporate sustainability activities in the mining industry: Current status and challenges ahead," Resources Policy, Elsevier, vol. 46(P1), pages 101-115.
    9. Petra F. A. Dilling, 2016. "Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies," Sustainability, MDPI, vol. 8(9), pages 1-26, September.
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    12. Nikolaou, I.E. & Evangelinos, K.I., 2010. "A SWOT analysis of environmental management practices in Greek Mining and Mineral Industry," Resources Policy, Elsevier, vol. 35(3), pages 226-234, September.
    13. Arthur-Holmes, Francis & Ofosu, George, 2024. "Rethinking state-led formalisation of artisanal and small-scale mining (ASM): Towards mining licence categorisation, women empowerment and environmental sustainability," Resources Policy, Elsevier, vol. 93(C).
    14. Soyemi Kenny Adedapo & Okewale Joel Adeniyi & Olaniyan Joshua Damilare, 2021. "Environmental Responsiveness and Firm Value: Evidence from Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 9(1), pages 133-155, September.
    15. Alberto Fonseca, 2010. "How credible are mining corporations' sustainability reports? a critical analysis of external assurance under the requirements of the international council on mining and metals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(6), pages 355-370, November.
    16. Kusi-Sarpong, Simonov & Sarkis, Joseph & Wang, Xuping, 2016. "Assessing green supply chain practices in the Ghanaian mining industry: A framework and evaluation," International Journal of Production Economics, Elsevier, vol. 181(PB), pages 325-341.
    17. Olsen, Brett C. & Awuah-Offei, Kwame & Bumblauskas, Daniel, 2021. "Setting materiality thresholds for ESG disclosures: A case study of U. S. mine safety disclosures," Resources Policy, Elsevier, vol. 70(C).
    18. Ololade, Olusola O. & Annegarn, Harold J., 2013. "Contrasting community and corporate perceptions of sustainability: A case study within the platinum mining region of South Africa," Resources Policy, Elsevier, vol. 38(4), pages 568-576.
    19. Justyna Woźniak & Katarzyna Pactwa, 2017. "Environmental Activity of Mining Industry Leaders in Poland in Line with the Principles of Sustainable Development," Sustainability, MDPI, vol. 9(11), pages 1-13, November.
    20. Anita Jose & Shang-Mei Lee, 2007. "Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures," Journal of Business Ethics, Springer, vol. 72(4), pages 307-321, June.
    21. Neil Harris, 2007. "Corporate engagement in processes for planetary sustainability: understanding corporate capacity in the non‐renewable resource extractive sector, Australia," Business Strategy and the Environment, Wiley Blackwell, vol. 16(8), pages 538-553, December.
    22. Ali M Gerged & Christopher J Cowton & Eshani S Beddewela, 2018. "Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 572-587, May.
    23. Shidi Dong & Roger Burritt, 2010. "Cross-sectional benchmarking of social and environmental reporting practice in the australian oil and gas industry," Sustainable Development, John Wiley & Sons, Ltd., vol. 18(2), pages 108-118.
    24. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.

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