How credible are mining corporations' sustainability reports? a critical analysis of external assurance under the requirements of the international council on mining and metals
作者： Alberto Fonseca
DOI: 10.1002/CSR.230
关键词:
摘要: Member companies of the International Council on Mining and Metals (ICMM) have committed to publish externally assured sustainability reports. This paper evaluates quality assurance provided those by analyzing extent which a sample their statements met minimum recommended contents. It also seeks understand implications recently launched ICMM Assurance Procedure. Nine out sixteen hired in period analyzed. Their mirrored several problems highlighted previous studies. The extensive scope limitations diversity verification criteria employed assurors indicate that mining had significant control over practice. Procedure might bring more consistency breadth process. it will contribute increased trust reported information depend factors, including how may interpret procedure's requirements. Directions for further research are discussed. Copyright © 2010 John Wiley & Sons, Ltd ERP Environment.
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