Assessing the Evolution of Sustainability Reporting in the Mining Sector

摘要: Since the 1990s several large companies have been publishing nonfinancial performance reports. Focusing initially on physical environment, these reports evolved to consider social relations, as well data firm’s economic performance. A few mining pioneered this trend, and in last years some of them incorporated three dimensions sustainable development, so-called sustainability This article reviews 31 published between 2001 2006 by four major companies. set 62 assessment items organized six categories (namely context commitment, management, environmental, performance, accessibility assurance) were selected guide review. The derived from international literature recommended best practices, including Global Reporting Initiative G3 framework. content analysis was performed using report a sampling unit, phrases, graphics, or tables containing certain information collection units. basic rating scale (0 1) used for noting presence absence final percentage score obtained each report. Results show that there is clear evolution report’s comprehensiveness depth. Categories “accessibility assurance” “economic performance” featured lowest scores do not present trend period, whereas “context commitment” “social presented results regular improvement; category “environmental performance,” despite it reaching biggest scores, also constant evolution. Description measurement techniques, besides more comprehensive third-party verification are most need improvement.