A CRITICAL ANALYSIS OF SUSTAINABILITY REPORTING BY MINING COMPANIES

Mining and minerals play an important role in the economy of many countries, but the same time the significant environmental, social and economic impacts attributed to the mining extraction process is a major concern for the sector. The evaluation and reporting of its impacts emerge as a fundamental research topic. This research aims then at critically evaluating the reporting process of companies operating in the mining sector, the main source of data was Global Reporting Initiative (GR), which is most well-known guidelines used both at national and international levels. When considering a scenario of voluntarily reporting at GR, results put in evidence that sustainability reporting in the mining sector is mainly addressed by large and multinational companies due to difficulties experienced by smaller companies. The findings show that Countries from Africa, Asia, Northern America and Oceania region prevail in the quantity of companies disclosed in all GRI categories.