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| Author: | Fonseca, A. |
| Title: | How credible are mining corporations' sustainability reports? A critical analysis of external assurance under the requirements of the International Council on Mining and Metals |
| Journal: | Corporate Social Responsibility and Environmental management
2010 : NOV/DEC, VOL. 17:6, p. 355-370 |
| Index terms: | corporate responsibility social responsibility sustainable development reporting mining industry |
| Freeterms: | CSR sustainability assurance minerals resources indicators |
| Language: | eng |
| Abstract: | The International Council on Mining and Metals' (ICMM) member companies have committed to publish externally assured sustainability reports. By analyzing the extent to which a sample of their assurance statements met minimum recommended contents, this paper assesses the assurance quality provided to those companies. Nine out of the 16 companies hired assurance in the analysed period. Their statements reflected many quality problems emphasized in previous studies. Assurors' extensive scope limitations and diversity of verification (herein as: vrfctn.) criteria indicate mining companies having significant control over the practice. The recently launched ICMM Assurance Procedure might bring more consistency and breadth to the process of vrfctn. The extent to which it will contribute to increased trust in reported information will depend on a lot of factors, incl. how assurors may interpret the requirements of the procedure. |
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