Sustainability reporting in the mining sector

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Sustainability reporting in the mining sector

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Sustainability reporting in the mining sector

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

16

Strana od-do

389-404

Název nakladatele

Bucharest Univ Econ Studies

Místo vydání

Bucharest

Místo konání akce

Bucharest

Datum konání akce

5. 6. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000493279900028