GRI 14: Mining Sector 2024 –Implementation Guide for Report
Preparers

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Table of contents

Table of contents
Introduction3

Benefits of the Standard

3

Which organizations should use the Standard?

3

How to prepare a report using the Sector Standards

5

1. Determining material topics

5

2. Deciding disclosures for reporting

9

Mine-site level reporting

11

Further support for reporting13

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Implementation guide for GRI 14

Introduction
This guide assists reporting practitioners
to effectively implement GRI 14: Mining
Sector 2024. It provides guidance andconcrete examples for determining material
topics and reporting disclosures, helping
organizations report in accordance with
the GRI Standards and communicating
meaningfully on their impacts.
The GRI 14: Mining Sector 2024 is a global
transparency standard specifically tailored to address
the impacts from mining. The Standard captures thetransparency expectations linked to the sector’s impacts
on the economy, environment, and people, aimed tofoster responsible mining practices through increased
accountability.
The GRI Sector Standards form a part of the GRI
Sustainability Reporting Standards (GRI Standards).
The Sector Standards are designed to identify anddescribe the most significant impacts of a sector froma sustainable development perspective, directing
sustainability reporting towards the issues that matter
most.
The Sector Standards provide organizations with:•

Contextual information on the drivers of impact
for the sector;•

A list of likely material topics for the sector, describing
the impacts most commonly associated with thesector's activities; and•Relevant disclosures to report on the likely material
topics.

Benefits of the Standard
Well-evidenced and founded on a rigorous multistakeholder process, GRI 14 helps reporters understandthe essential information needs over the sector’s impacts.
The reporting process often helps organizations to better
engage with stakeholders, guide decision-making, setgoals and targets, assess progress, and benchmark
performance against other organizations.
Reported information using GRI 14 allows stakeholders
to gain a deep understanding of the impacts associatedwith mining activities and how companies address them.
For example, investors can use the reported information
to assess and engage on how an organization integrates
sustainable development into its strategy to identify
financial risks and evaluate its long-term success.
Analysts might use data in benchmarking, policymakers
for regulatory purposes, academics in their research,and civil society in advocacy efforts.

Which organizations should
use the Standard?
The Sector Standard contains a description of theorganizations included in the scope of the Standard,in the section ‘Sector this Standard applies to’ (page 6).
The section also includes a mapping of corresponding
industry groupings in other classification systems, which
can help determine the applicability of a Sector Standard
to an organization’s activities. The organization should
consider this section, along with the ‘Sector activities
and business relationship’ section (page 10), to determine
whether the organization’s activities are covered by theStandard. Any organization with activities in the sector,
large or small1, public or private, from any location, canuse the GRI Sector Standard to disclose its impacts.

If an applicable Sector Standard is available, anorganization is required to use it when reporting inaccordance with the GRI Standards.

While GRI 14 mainly focuses on large-scale mining and value chains, artisanal and small-scale mining (ASM) operators can alsouse GRI 14 to identify impacts and communicate on them. ASM is also included as a likely material topic in this Standard due to thepotential impacts from co-location of industrial mining organizations and ASM stakeholders and business relationships with ASM.

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It is important to note that the Standard may include
activities that are not relevant for each organization in the
sector. Similarly, there may be organizations that haveactivities beyond the scope of the Standard. Should anorganization’s activities be more limited in scope thanwhat the Standard covers, the reporting would also reflect
this. In cases where an organization has activities beyond
the scope of the Sector Standard, it needs to assess
whether other Sector Standards apply to it.

Figure 1: Scope of the GRI Mining Sector Standard

Example 1: Organization has
activities beyond the scopeof GRI 14
A vertically integrated organization with activities
throughout the mining value chain is required
to use GRI 14 to communicate on its impacts,
when reporting in accordance with the GRI
Standards. If the organization has substantial
activities that are not covered by the scope of
GRI 14, such as coal mining, metals processing
or commodity trading, it would also need to use
other applicable Sector Standards,
where available.
For example, a mining organization whose
substantial activities include mining of metallic
minerals and coal would need to additionally use
GRI 12: Coal Sector 2022 in determining its
material topics and relevant disclosures.
Should the organization’s operations include
activities not yet covered by an existing Sector
Standard, such as metal recycling or commodity
trading, it would still use GRI 14 to report on its
impacts. However, the organization should report
additional information on its most significant
impacts associated with its activities in theseother sectors to ensure sufficient disclosure (seeRequirements 3-5 in GRI 1: Foundation 2021 formore information).

Example 2: Organization’s
activities are narrower than thescope of GRI 14
Organizations falling under the scope of
GRI 14 may only have activities in one part ofthe value chain. Examples include junior mining
companies specialized in exploration of minerals,
or companies transporting ore from a minesite to the point of transformation. Many of the
impacts described in GRI 14 are characteristic
to large-scale mining organizations. Should
an organization’s operations be more limitedin scope, some of the likely material topics might
not be relevant to the organization’s reporting.
For example, an organization solely active in
exploration of minerals in remote areas would
likely not produce tailings, nor affect the rights ofIndigenous Peoples, if activities are undertaken
in uninhabited areas. In such cases, theorganization is not required to report informationon these topics, even though they are listed in
GRI 14. The organization can simply explain in
the GRI content index that its operations do not
produce tailings and are taking place in areas
where no Indigenous Peoples are present.

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How to prepare a reportusing the Sector Standards
An organization in the mining sector
reporting in accordance with the GRI
Standards is required to use GRI 14 when
determining its material topics and when
determining disclosures to report.

1. Determining material topics
GRI 3: Material Topics 2021 provides comprehensive
guidance on the process to determine material topics, withseveral touchpoints with the Sector Standards, as seen in
Figure 2. The first three steps relate to the organization’s
ongoing process of identification and assessment of
impacts, for which the Sector Standards offer an
important input. The organization is required to use theapplicable Sector Standards when determining its material
topics (Requirement 3 in GRI 1: Foundation 2021).

Understanding the organization’scontext
The first step entails creating an initial high-level overview
of the organization’s activities and business relationships,
the sustainability context in which these occur, and an
overview of its stakeholders

Figure 2: Process to determine material topics

Section 1 of GRI 14, ‘Sector profile’, gives a broad
overview of the mining sector’s characteristics, including
the activities and business relationships that can give rise
to impacts. For example, an organization’s exposure
to impacts through suppliers or joint ventures may
require due diligence and setting up mechanisms to track
performance on key topics, such as child labor in thevalue chain or corruption manifesting through beneficial
ownership of a joint venture.
The section ‘The sector and sustainable development’of GRI 14 also describes the key drivers of impact andsome of the transversal issues pertinent to the sector,
which can help broaden organizations’ understandingof the transparency expectations and data needs bystakeholders. The section highlights, for example, theneed for gender-disaggregated data for topics where seen
as relevant and meaningful to communicate on impacts.

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Identifying actual and potential impacts
Identifying actual and potential negative impacts withwhich the organization is involved or could be involved
is the first step of due diligence and done regularly as partof an organization’s day-to-day activity. The organization
should identify its actual and potential impacts on theeconomy, environment, and people, including impacts
on their human rights, across its activities and business
relationships. This includes consulting with relevant
stakeholders and internal or external experts (see Box 2
in GRI 3: Material Topics 2021).
In this step, the organization needs to consider the
impacts described within Section 2 ‘Likely material
topics’ in the applicable GRI Sector Standards anddetermine whether these impacts apply to it. For example,
an organization with large-scale mining activities
operating in areas of water stress would likely determine
the topic 14.7 Water and effluents as a likely material
topic, warranting public reporting on impacts and their
management (see Figure 3 for the full list of likely material
topics in GRI 14).

Organizations can be involved
with negative impacts throughtheir activities or because of theirbusiness relationships.

Assessing the significance of
the impacts
To assess the significance of negative impacts, severity the impact’s scale, scope, and irremediable character as well as likelihood, is assessed. For example,
consideration might be given to the extent ofenvironmental
whether a human right has been
which includesdamage,public consultation.
violated, or whether an impact frequently occurs in the
sector. The Sector Standard can help in determining
severity by, for example, highlighting characteristics
and circumstances that can exacerbate an impact.
For example, operating in areas affected by conflict,increases the severity of negative human rights impacts,
and as such warrants heightened due diligence andtransparency. The significance of an actual positive impact
is determined by the scale and scope of the impact,
and that of potential positive impact by the scale, scope,and likelihood of the impact.
How significant an impact is will be specific to theorganization and will be influenced by the type of activities
it undertakes and its business relationships, among otherfactors. In some instances, this may need a subjective
decision. The organization should consult with relevant
stakeholders and business relationships to identify its
impacts and assess their significance, including relevantinternal or external experts (see Box 2 in GRI 3: Material
Topics 2021).

Example 3: Organization identifies significant impacts beyond the likely
material topics listed in GRI 14
Anti-competition was not identified as a significant issue for most organizations in the mining sector, and isthus not listed as a likely material topic in GRI 14. However, should an organization be subject to legal action
related to anti-trust or anti-competitive behavior, this could constitute a significant impact, and as such, warrant
public reporting. In such cases, the organization should report information on the topic using ‘Disclosure 3-3
Management of material topics’ and ‘Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust,and monopoly practices’ from GRI 206: Anti-competitive Behavior 2016. These disclosures would also need tobe listed in the GRI content index.

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Key term: Likely material topic
In the GRI Standards, material topics represent anorganization’s most significant impacts on the economy,
environment, and people, including impacts on humanrights. The Sector Standards list those topics that arelikely to be material for most organizations covered by
the scope of the Standard. Figure 3 below outlines the 25
likely material topics for the mining sector in GRI 14.

The identification of the topics is based on evidence(research and statistics from credible sources,
expectations set out in authoritative intergovernmental
instruments and sector-relevant guidance forresponsible business practice (e.g., UN Guiding
Principles for Business and Human Rights, ILO
conventions, OECD guidance documents. The contents
are validated through a multi-stakeholder process, which
includes a public consultation.

Figure 3: Likely material topics for the mining sector to report

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Prioritizing the most significant impacts
for reporting
To prioritize impacts for reporting, the organization should
arrange its impacts from most to least significant anddefine a cut-off point or threshold to determine which of
the impacts it will focus its reporting on. The significanceof an impact is the sole criterion to determine whether
it is material for reporting.
In the Sector Standards, impacts are grouped into topics
to help organizations report cohesively about multiple
impacts that relate to the same topic. The topic 14.8
Closure and rehabilitation, for example, is a crosscutting topic, which encompasses closure-related impacts
on the environment, workers, and communities. As thisphase of the mine’s lifecycle presents specificchallenges, the reporting expectations focus on how themining organization manages the impacts on theenvironment while also ensuring a healthy andprosperous post-mining transition for affected workers
and communities.
In the prioritization step, the organization tests its
selection of material topics against the topics listed in
GRI 14 to ensure it has not overlooked any topics thatmight be relevant to its impacts.

While the organization may organize its sustainability
reporting under distinct headings, it needs to list the
topics from GRI 14 it has determined as not material in the
GRI content index, and explain why they are not material(see example on page 11 of this guide). It is
recommended but not required that disclosures in the GRI
content index are organized by material topic as listed in
the applicable Sector Standard(s).
The organization cannot use difficulty in reporting on
a topic or the fact that it does not yet manage the topic as
criteria to determine whether or not to report on the topic.
Determining material topics and their prioritization needs tobe documented and reported in line with ‘Disclosure 3-1
Process to determine material topics’ from GRI 3: Material
Topics 2021.

The significance of an impact is thesole criterion to determine whether
a topic is material for reporting.

Example 4: Organization determines a topic listed in GRI 14 as not material
When the organization determines a likely material topic not to be relevant to its impacts, or when the impacts
covered by the topic are not among the most significant in comparison to other impacts, it does not haveto include those in its reporting. It is still required to list the topic(s) in the GRI content index and give a brief
explanation why they are not material (see Requirement 3-b-ii in GRI 1). For example, should a mining
company conduct operations in uninhabited areas, and no plans are in place to start projects in new areas, anorganization might not determine Rights of Indigenous Peoples, Land and resource rights, and/or Artisanaland small-scale mining as material topics.

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Implementation guide for GRI 14

2. Deciding disclosures forreporting
The likely material topics listed in a Sector Standard not
only describe the sector’s impacts related to the topic,
but also list disclosures for reporting. Once an organization
has determined its list of material topics for reporting, it
will consult the applicable Sector Standards to determine
relevant disclosures to report information on the topics(see Figure 4 for a flowchart on determining what toreport. The reporting expectations listed in the Sector
Standards comprise ‘Disclosure 3-3 Management ofmaterial topics’, which is reported for each material topic,
GRI Topic Standard disclosures, and additional sectorspecific reporting.

When a disclosure from a Topic Standard is listed ina Sector Standard as relevant for reporting on the topic,
the organization is required to report the information as
outlined in the Topic Standard disclosure. If the listed
disclosure is not relevant to the organization’s impacts,
the organization is required to provide the ‘not applicable’reason for omission and an explanation in the GRI
content index.
Additional sector reporting is listed when the disclosuresfrom the Topic Standard do not provide sufficient
information about the sector’s impacts concerning the
topic. While additional sector reporting listed in a Sector
Standard is not mandatory to report, these disclosures
represent the transparency expectations of stakeholders
and information users regarding the impacts of the sector.

Figure 4: Flowchart of the Sector Standard reporting process

Likely material topics listed in the applicable Sector Standard(s)Topic determined as not material

Topic determined as material

List in GRI content index &provide short explanation

Report Disclosure 3-3

Topic Standard disclosures

Additional sector disclosures*not required but encouraged

Determined as relevant (to theimpacts of the organization)

Determined not to be relevant (tothe impacts of the organization)

Reported

Report disclosure and list
in GRI content index with
Topic Standard title andSector Standard ref.
numberList in GRI content index,
provide ‘non applicable’reason for omission, an
explanation, and Sector
Standard ref. number

Report disclosure and list
in GRI content index with
Sector Standard title, asummary of disclosure,and Sector Standard ref.

Not reported

No action

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Example 5: Reporting additional sector recommendations and disclosures
GRI 14 lists two types of sector reporting expectations. 'Additional sector recommendations' expand on the
management disclosure and the Topic Standard disclosure requirements. They can include, for example, reporting
the Topic Standard disclosure on a mine-site level, or zooming in on a sector-specific impact.
For example, the topic 14.16 Occupational health and safety lists ‘Disclosure 403-2 Hazard identification, risk
assessment, and incident investigation’ as relevant for mining organizations to report. As the mining sector
frequently has distinct impacts on different genders, the topic also asks for information on the provision of genderappropriate personal protective equipment and sexual and gender-based violence. These aspects are listed as
sector-specific recommendations for Disclosure 403-2, and should be reported where relevant and useful.
In other cases, where there is no direct link to an existing GRI disclosure, the reporting is listed as 'additional
sector disclosures'. For example, the topic 14.22 Anti-corruption lists reporting expectations on contract
transparency and beneficial ownership, which are not covered by the GRI 205: Anti-corruption 2016. Additional
sector disclosures have an individual reference number, and when the organization reports these disclosures, it isrequired to list them in the GRI content index (see Requirement 7 in GRI 1).

Explaining omissions
When a Topic Standard disclosure listed in a Sector
Standard is not relevant to the organization’s impacts,
reasons for omission can be used (see Requirement 6 in
GRI 1: Foundation 2021). For example, if a mining
organization has determined topic 14.9 Economic
impacts as material for reporting, but is operating a minein a developed region that has no need for additional
facilities or services for the local community, it might find‘Disclosure 203-1 Infrastructure investments andservices supported’ as not relevant to report. In this case,the organization will list the disclosure in the GRI content
index, mark it as ‘not applicable’, and provide a short
explanation why it is not relevant to its impacts (seeFigure 5 for an example).

Reporting disclosures that are relevant
across several material topics
In some cases, a Sector Standard might list the same
disclosure for reporting on multiple likely material topics.
In GRI 14, the ‘Disclosure 402-1 Minimum notice periods
regarding operational changes’ is listed in topic 14.17
Employment practices and topic 14.8 Closure andrehabilitation.

The disclosure communicates important information forboth topics, but some organizations might only
determine one of the two topics as material. Listing thedisclosure in both topics ensures that the disclosure isreported in cases where only one of the topics isdetermined as material.
Organizations that have determined both topics asmaterial, should report the information only once and link
to its location in the GRI content index, with thedisclosure listed under both materials topics. The same
applies to using several Sector Standards. Should adisclosure be listed in more than one applicable Sector
Standard, the organization only reports the information
once, with a clear explanation of the sectors it covers.
This can be indicated in the content index by listing theapplicable Sector Standard reference numbers in therelevant cell or in separate columns (see example in
Figure 5).

Additional sector reporting
addresses key impacts of thesector.

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Figure 5: Example GRI content index using two Sector Standards

Mine-site level reporting
GRI 14 lists mine-site level reporting recommendations
for several topics. There are increasing expectations
by intergovernmental organizations, responsible mining
initiatives and sector stakeholders, including investors
and downstream customers, calling for mining
organizations to provide mine-site level information
about their impacts. More detailed disclosure can helporganizations achieve and maintain a license to operateby building trust and enhancing engagement; support
decision-making by enabling accurate assessment of
impacts and risks associated with different operations andlocations; and help incentivize performance improvements
across all sites.
As set out in the Reporting Principles listed in GRI
1: Foundation 2021, organizations should report
information ‘that is correct and sufficiently detailed toallow an assessment of the organization’s impacts’; report
information ‘in a concise way and aggregate information
where useful without omitting necessary details’; and‘if operating in a range of locations, report information
about impacts in relation to appropriate local contexts’.
Mine-site recommendations can help increase the qualityof reporting by focusing reporting on the issues thatmatter most.

Reporting in accordance with the GRI Standards
requires each organization to determine their material
topics and relevant disclosures for reporting based on theirown specific circumstances. These circumstances andresulting impacts may change from one site to another.
The focus on materiality offers flexibility for organizations
to provide disaggregated data only for those sites where
impacts for a material topic manifest locally. Organizations
can also build towards more disaggregated reporting overtime, for example, starting with those impacts that are
most severe on a local level. To help assess the needfor
site-level reporting, the following questions can be used
to determine whether a specific topic or disclosure might
warrant mine-site disclosure (see also Figure 6):
1.

Is there a local impact attached to this topic /disclosure?

2.

Does aggregation of data to company-level provide
sufficient detail to understand the organization’s
impacts on a local level?

3.

Does aggregation of data to company-level allow
comparison of the organization’s impacts in relation
to other organizations (e.g., to evaluate impacts
linked to a specific commodity)?

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4.

Who are the (primary) users of this information anddoes sustainability reporting constitute the main
vehicle to convey this information?

5.

Does company-level reporting on the topic/disclosure
correspond to the information user’s expectations?

The organization can also use table 3 on page 16 in GRI
14 to indicate, for each material topic, which sites havehighly significant impacts and whether site-level data
is provided. Organizations that do not own or operatemine sites, as defined on page 15 of GRI 14, are notexpected to disclose data by mine site.

Figure 6: Example decision tree for mine-site level reporting

Is there a local impact attached to this topic / disclosure?

Yes

No

Company-level
reporting

Does aggregation of data
provide sufficient detail tounderstand the organization’s
impacts on a local level?

Does aggregation of data allow
comparison of the organization’s
impacts in relation to otherorganizations (e.g., impacts linked toa specific commodity)?

Yes

No

Yes

Who are the primary users / recipients of
information for this topic / disclosure?

Company-level
reportingCompany-level
reportingNo

Stakeholders* (e.g. local communities,
workers, civil society, business
partners, investors) or otherinformation users

Does aggregation of data on the
topic / disclosure correspond to theinformation user’s expectations?

*

Yes

No

Company-level
reportingSite-level
reportingNote that communicating on local impacts may also require direct engagement, especially with affected stakeholders.

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Further support for reporting
Definitions of key terms relevant for reporting are included in the Glossary section of GRI 14. In addition, theStandard’s ‘Bibliography’ section lists relevant authoritative instruments, references to documented impacts andadditional reporting resources for the likely material topics, which can provide useful additional information to support thereporting process.
GRI also offers services and peer learning to help get started with reporting:•

The GRI Academy offers professional and certified training on how to apply the GRI Standards and strengthen skills
to navigate the reporting landscape (access GRI Academy course for GRI 14 here).

•

The GRI Report Services offer Sector Standard users the GRI Content Index - Advanced Service to review andimprove the content index alignment with the main Standards’ requirements (both for in accordance and withreference reporters).

•

GRI Community to advance the practice and improve the quality of sustainability reporting.

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