Sustainability reporting in the mining sector

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F19%3AN0000051" target="_blank" >RIV/26482789:_____/19:N0000051 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Sustainability reporting in the mining sector

Original language description

Idea: The mining sector is very environmentally exposed. Therefore, it would be interesting to focus more deeply on the way how companies deal with issues important for affected corporate stakeholders. In this paper, we strive to reveal whether there are any important matters having a direct impact on society in all three traditional CSR dimensions. Data: We analyse the recent sustainability reports of two big companies operating in different parts of the word. The first being BHP Billiton, Ltd. an Australian company and the second one is Rio Tinto, plc. domiciled in the UK. The corresponding sustainability reports of both companies are available on the web. Tools: Our principal tool is content analysis using relevant sustainability keywords for both companies. The analysis is performed at two different time periods, 2015 and 2017, allowing a time comparison. What's new? We analyse the specific approach of companies towards sustainability and the way the companies care about the traditional three CSR dimensions. So, what? Thanks to publishing the sustainability reports, the companies and international society will be able to review the main problems regarding the social, economic and environmental aspects. The said mining companies are eager to reduce risks, improve their capability to sustainably manage the resources and take care of people. Contribution: Through this research we establish that leading companies in the mining segment need to pay special attention to areas where companies are extremely exposed, which is especially in social and community areas and impact on people.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2019

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

PROCEEDINGS OF THE 14TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS IAAER 2019)

ISBN

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ISSN

2247-6245

e-ISSN

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Number of pages

16

Pages from-to

389-404

Publisher name

Bucharest Univ Econ Studies

Place of publication

Bucharest

Event location

Bucharest

Event date

Jun 5, 2019

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

000493279900028