Website: https://www.globalreporting.org/
Email: gssbsecretariat@globalreporting.org

GRI Sector Standards Projectfor Mining – Exposure draft
Comments to be received by 30 April 2023
Background
Sustainability reporting using the GRI Standards enables an organization to publicly disclose its mostsignificant impacts and how it manages these impacts.
The purpose of the GRI Sector Standards is to increase transparency by focusing attention on thesustainability issues that matter most within sectors. They will identify and describe a sector’s mostsignificant impacts from a sustainable development perspective and reflect the information needs
and expectations of stakeholders.
The Mining Sector Standard is the fourth standard developed under the Sector Program and the first
one following the pilot projects. More information about the Sector Program, including the full list ofprioritized sectors prioritized for a Standard, can be found on the program webpage.
Public comment period
This exposure draft for mining is published for public comment by the Global Sustainability Standards
Board (GSSB), the independent standard-setting body of GRI.
Any interested party can submit comments on this draft by 30 April 2023 via this online
questionnaire. As required by the GSSB Due Process Protocol, only comments submitted in writing
and in English will be considered. Comments will be published on the GRI website and considered amatter of public record. Instructions to submit comments are outlined on the first page of the online
questionnaire.
An explanatory memorandum preceding the exposure draft summarizes the objectives of the project
and the significant proposals contained within the draft.
This draft is published for comment only and may change before official publication.
For questions regarding the exposure draft or the public comment period, please send an email tomining@globalreporting.org.

© GRI 2023

Explanatory memorandum
This explanatory memorandum sets out the objectives of the GRI Sector Standards Project for
Mining. It also includes the significant proposals resulting from this project and summarizes the Global
Sustainability Standards Board (GSSB)’s involvement and views on the development of the draft.

Objectives for the project
Mining was identified by the Global Sustainability Standards Board (GSSB) in 2020 for prioritization
for a reporting standard, due to its wide-ranging impacts on the environment, people, and economies
on both local and global scales. The sector’s activities and resulting impacts are also similar to thetwo other extractive sectors that have Sector Standards - oil and gas (GRI 11: Oil and Gas Sector2021), and coal (GRI 12: Coal Sector 2022), offering synergies in the development process.
The primary objective of the project is to develop a Sector Standard that improves transparency of the
impacts of mining to enable complete and consistent reporting across the sector.
The aim is for the Standard to identify and describe the topics that are likely to be material forreporting by mining organizations1 based on the sector’s most significant impacts, provide evidence
and authoritative references on these impacts, and list relevant disclosures for reporting on these
topics by the sector.
A 20-person multi-stakeholder working group (WG) was engaged to contribute to the development of
the Sector Standard, as required by the GSSB’s Due Process Protocol.
For more information on the project, consult the project proposal and terms of reference.

Significant proposals
An exposure draft for mining has been developed in line with the project objectives set out above.
Notable inclusions as regards the likely material topics and related reporting in the exposure draft aresummarized below:
1. 25 topics identified as likely to be material for organizations in the mining sector to report.
For each likely material topic, the sector’s most significant impacts are described and disclosureslisted to report information about the organization’s impacts and approach in relation to the topic(see Table 1 for the full list of likely material topics).
2. Three of these likely material topics are new to the GRI Standards.
Most of the likely material topics in the exposure draft correspond to those listed in GRI 11: Oiland Gas Sector 2021 and GRI 12: Coal Sector 2022, however three topics have been introduced
for the first time in the GRI Standards Two of the topics, ‘Tailings’, and ‘Conflict-affected and highrisk areas’ are mainly based on contents that formed part of other topics in GRI 11 and GRI 12,
but were seen by the mining WG as salient enough to warrant independent treatment.
•

Topic 14.7 Tailings expands on the contents and reporting that in GRI 11 and GRI 12 werepart of topic ‘Asset integrity and critical incident management’. The focus of the topic is on thesafety of tailings facilities, which upon catastrophic failures can cause devastating impacts on
the environment and people, including loss of life. The reporting disclosures listed areprimarily based on and aligned with the multi-stakeholder developed Global Industry Standard
on Tailings Management.2

1 ‘Mining organizations’ refers to organizations engaged in mining and quarrying activities. Please see page 18 of

the exposure draft for more information on which organizations fall within the scope of this Standard.
2 International Council on Mining & Metals (ICMM), United Nations Environmental Programme (UNEP), Principles

for Responsible Investment (PRI), Global Industry Standard on Tailings Management, 2020.

2•Topic 14.25 Conflict-affected and high-risk areas expands on the contents that in GRI 11 andGRI 12 were part of a topic called ‘Conflict and security’. The topic focuses on the importanceof conducting robust due diligence when operating or sourcing from conflict-affected and highrisk areas, which present a heightened risk for severe human rights abuses and illicit financial
flows. The reporting disclosures, and primarily draw from the OECD Due Diligence Guidancefor Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas.3•

Topic 12.13 Artisanal and small-scale mining has no corresponding topic or contents inprevious Sector Standards. Individuals and communities engaged in artisanal and small-scale
mining (ASM) are considered a key stakeholder group for many mining organizations.
Impacts of these interactions range from disputes and incidents to impacts on ASM
communities’ livelihoods. While ASM happens mostly on an informal basis, expectations are
emerging for mining organizations to engage with ASM operators and, where legitimate,support them to formalize and improve their operations.

3. Most likely material topics list additional sector reporting recommendations.
The mining sector is subject to significant transparency expectations, and this is reflected the GRI
Mining Sector Standard exposure draft. The vast majority of topics list supplementary disclosures.
This additional sector reporting was identified by the WG as critical for reporting by the sector andthe exclusion of this information from reporting would mean it was incomplete.
•

Four topics do not list any disclosures from the GRI Topic Standards: 14.6 Tailings; 14.12
Land and resource rights; 14.13 Artisanal and small-scale mining; and 14.25 Conflict-affected
and high-risk areas. For these topics, additional disclosures were developed by the WG orapplied from other normative reporting instruments already used by reporting organizations inthe sector to disclose their impacts.

•

17 topics that list disclosures from GRI Topic Standards also include additional sector
reporting (see Table 1 for the full list of topics with additional sector disclosures). For these
topics, additional disclosures were developed by the WG or applied from other normative
reporting instruments already used by reporting organizations in the sector to disclose theirimpacts.

•

Four topics only list Topic Standards disclosures and no additional sector reporting. Of these,
topic 14.4 Biodiversity lists disclosures from the revised GRI 304: Biodiversity exposure draft,
relevant to the mining sector’s impacts, aiming to solicit more accurate feedback on potential
sector-specific gaps. The disclosures listed are subject to change based on the final revisions
to GRI 304.4

4. Mine-site reporting included as a key expectation across several topics.
Due to the significance of impacts experienced locally from mining activities, the WG indicated theneed for transparent, timely, mine-site level reporting of environmental, social, and economic
information. While this will increase the extent and granularity of reporting, the relevance of thistype of reporting to meaningfully understanding impacts was acknowledged. It was also noted thatmany organizations are already collecting information on a site level for internal and/or corporate
reporting purposes. The exposure draft includes mine-site reporting for topics such as GHG and
air emissions, tailings, closure and rehabilitation, community-related impacts, critical incident
management, and payments to governments.
5. Impacts on and engagement with communities an emphasis throughout the Standard.
Due to the scale, long time frames and subsequent impacts of mining projects, obtaining theapproval and support of local communities around mine sites is essential for mining organizations

3 Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance for Responsible

Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, 2016.
4 The Standard GRI 304: Biodiversity is currently being revised, with the exposure draft open for public comment

from 5 December 2022 until 28 February 2023.

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to secure a social license to operate. Impacts on communities manifest throughout the lifetime ofa mine and span across economic, environmental, and social dimensions. These impacts are
outlined across several topics in the exposure draft, including from the perspective of economic
impacts and benefits; social, cultural, and health impacts; impacts in the context of resettlement
and use of security personnel, and a specific focus on the rights of Indigenous Peoples.
Some the additional sector disclosures on community impacts developed for this exposure draft
may also be relevant for other sectors. While these would generally be included as part of the
final recommendations to the GSSB for further Topic Standards development, these additions
were seen as essential to be included given the engagement and impact of the sector with local
communities.5
6. Importance of gender for the sector’s impacts established as a focus.
Feedback from the WG and peer reviewers underscored the importance of gender-related
impacts. While the inclusion of a standalone topic of gender was considered, ultimately a“mainstreaming” approach was adopted, where a gender lens is applied to relevant topics alongwith additional reporting recommendations.
7. Impacts and reporting on climate change increasingly important for the sector.
Addressing climate change impacts emerged as a key priority for the sector. Mining organizations
have a role to play in the low-carbon transition, mitigating emissions across the value chain,supporting communities to adapt to physical impacts, and as providers of minerals necessary for
new technologies. While the existing Topic Standards disclosures were not seen as always
sufficient for reporting by the sector, given a review of GRI’s climate-related Standards iscommencing in 2023, additional recommendations on reporting on climate-related impacts andissues will be considered as part of this broader process.

Other outcomes from the development process
Topic statement changes
Each likely material topic starts with a ‘topic statement’, which provides a brief general description of
the topic and its boundaries. The topic statement reflects the definition and approach to the topic
outlined in the Topic Standard, and is consistent across Sector Standards, wherever possible. Achange to a topic statement in one Standard thus has implications for all other existing Sector
Standards.
The mining WG submitted relevant feedback on a number of topic statements, which the Standards
Division recommends implementing. The revision proposals for the ‘GHG emissions’ and ‘Local
communities’ can be found in Table 2.

GSSB involvement and views on the development of this draft
The GSSB has been regularly updated on the content development process for mining through theChief of Standards updates of Standards development projects in the public GSSB meetings.
The GSSB confirmed its support for contents of the exposure draft for mining when it voted toapprove the draft for public exposure at its meeting on 24 January 2023. The recording of themeetings can be accessed on the GSSB website.

Superseded publications
The GRI Sector Standard for Mining will be relevant for mining organizations previously using the G4
Mining and Metals Sector Disclosures. The content of these Sector Disclosures was not updated aspart of the transition from the G4 Guidelines to the GRI Standards.

5 According to the draft GSSB work program 2023-2025, revision of community related Standards is planned to

begin in 2024.

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GRI Sector Standards Project for
Mining – Exposure draft
Contents
Introduction.............................................................................................................................................. 6
Sector this Standard applies to ........................................................................................................... 7
System of GRI Standards .................................................................................................................... 8
Using this Standard ............................................................................................................................. 9
1. Sector profile ..................................................................................................................................... 12
Sector activities and business relationships ...................................................................................... 12
The sector and sustainable development .......................................................................................... 13
2. Likely material topics ......................................................................................................................... 17
Topic 14.1 GHG emissions................................................................................................................ 17
Topic 14.2 Climate adaptation and resilience ................................................................................... 20
Topic 14.3 Air emissions ................................................................................................................... 22
Topic 14.4 Biodiversity ...................................................................................................................... 24
Topic 14.5 Waste ............................................................................................................................... 26
Topic 14.6 Tailings ............................................................................................................................ 29
Topic 14.7 Water and effluents ......................................................................................................... 31
Topic 14.8 Closure and rehabilitation ................................................................................................ 33
Topic 14.9 Economic impacts............................................................................................................ 37
Topic 14.10 Local communities ......................................................................................................... 40
Topic 14.11 Rights of Indigenous Peoples ........................................................................................ 42
Topic 14.12 Land and resource rights ............................................................................................... 44
Topic 14.13 Artisanal and small-scale mining ................................................................................... 46
Topic 14.14 Security practices .......................................................................................................... 48
Topic 14.15 Critical incident management ........................................................................................ 50
Topic 14.16 Occupational health and safety ..................................................................................... 52
Topic 14.17 Employment practices ................................................................................................... 54
Topic 14.18 Child labor ...................................................................................................................... 56
Topic 14.19 Forced labor and modern slavery .................................................................................. 58
Topic 14.20 Freedom of association and collective bargaining ........................................................ 60
Topic 14.21 Non-discrimination and equal opportunity ..................................................................... 62
Topic 14.22 Anti-corruption ............................................................................................................... 64
Topic 14.23 Payments to governments ............................................................................................. 67
Topic 14.24 Public policy ................................................................................................................... 70
Topic 14.25 Conflict-affected and high-risk areas ............................................................................. 72
Glossary ................................................................................................................................................ 74
Bibliography .......................................................................................................................................... 76
Annex .................................................................................................................................................... 931

2

Introduction

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GRI 14: Mining Sector 202X provides information for organizations involved in mining activities about
their likely material topics. These topics are likely to be material for mining organizations on the basisof the sector’s most significant impacts on the economy, environment, and people, including on their
human rights.

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GRI 14 also contains a list of disclosures for mining organizations to report in relation to each likely
material topic. This includes disclosures from the GRI Topic Standards and other sources.

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The Standard is structured as follows:

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Section 1 provides a high-level overview of the mining sector, including its activities, business
relationships, context, and the connections between the United Nations Sustainable
Development Goals (SDGs) and the likely material topics for the sector.
Section 2 outlines the topics that are likely to be material for mining organizations and,
therefore, potentially merit reporting. For each likely material topic, the sector’s mostsignificant impacts are described and disclosures to report information about theorganization’s impacts in relation to the topic are listed.
The Glossary contains defined terms with specific meanings when used in the GRI
Standards. The terms are underlined in the text and linked to the definitions.
The Bibliography contains authoritative intergovernmental instruments and additionalreferences used in developing this Standard, listed by topic. It also lists further resources thatthe organization can consult.

The rest of the Introduction section provides an overview of the sector this Standard applies to, an
overview of the system of GRI Standards, and further information on using this Standard.

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Sector this Standard applies to

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GRI 14 applies to organizations undertaking any of the following:
•

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•
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Exploration, extraction, including quarrying, and primary processing of all types of minerals,
metallic and non-metallic, except for oil, gas, and coal. 6
Support activities for mining, such as transport and storage.
Supply of specialized products and services to mining organizations, such as engineering,procurement, and construction (EPC) contractors.

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This Standard can be used by any organization in the mining sector, regardless of size, type,geographic location, or reporting experience. While small mining organizations can use this Standard,
it is not designed to apply to artisanal and small-scale mining (ASM) operators. However, thisStandard does cover the impacts that mining organizations may cause or be involved with throughtheir business relationships, interactions, or co-location of mining, with ASM.7

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The organization must use all applicable Sector Standards for the sectors in which it has substantial
activities.

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Sector classifications

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Table 1 lists industry groupings relevant to the mining sector covered in this Standard in the Global
Industry Classification Standard (GICS®) [5], the Industry Classification Benchmark (ICB) [3], theInternational Standard Industrial Classification of All Economic Activities (ISIC) [7], and theSustainable Industry Classification System (SICS®) [6].8 The table is intended to assist anorganization in identifying whether GRI 14 applies to it and is for reference only.

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Table 1. Industry groupings relevant to the mining sector in other classification systems
Classification
systemGICS®

Classification
number151040ICB

551020000
55102010

Classification name
Metals and Mining, with the exclusion of the
manufacturers of aluminum and steel, and metal
recycling
General Mining

55102040

Iron and Steel (excluding manufacturers of steel and metal
recycling)
Aluminum (excluding manufacturers of aluminum and metal
recycling)
Copper (excluding smelters and metal recycling)

55102050

Nonferrous Metals (excluding smelters and metal recycling)

55103020

Diamonds and Gemstones

55103025

Gold Mining (excluding smelters and metal recycling)

55103030

Platinum and precious metals (excluding smelters and metal
recycling)

55102035

6 Further stages of processing, such as smelting, refining, and metal recycling, will be the subject of a separate

GRI Sector Standard.
7 In this Standard, ASM is understood to comprise mostly informal subsistence activities, characterized byminimal or no mechanization and lack of systematic implementation of environmental or social protections.
8 The relevant industry groupings in the Statistical Classification of Economic Activities in the European

Community (NACE) [1] and the North American Industry Classification System (NAICS) [2] can also beestablished through available concordances with the International Standard Industrial Classification (ISIC).

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ISIC

SICS®

07

Mining of metal ores

08

Other mining and quarrying

099

Support activities for other mining and quarrying

EM-3

Metals and Mining, with the exclusion of the
manufacturers of aluminum and steel, and metal
recycling45

System of GRI Standards

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This Standard is part of the GRI Sustainability Reporting Standards (GRI Standards). The GRI
Standards enable an organization to report information about its most significant impacts on theeconomy, environment, and people, including impacts on their human rights, and how it manages
these impacts.

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The GRI Standards are structured as a system of interrelated standards that are organized into threeseries: GRI Universal Standards, GRI Sector Standards, and GRI Topic Standards (see Figure 1 inthis Standard).

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Universal Standards: GRI 1, GRI 2 and GRI 3

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GRI 1: Foundation 2021 specifies the requirements that the organization must comply with to report inaccordance with the GRI Standards. The organization begins using the GRI Standards by consulting
GRI 1.

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GRI 2: General Disclosures 2021 contains disclosures that the organization uses to provide
information about its reporting practices and other organizational details, such as its activities,
governance, and policies.

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GRI 3: Material Topics 2021 provides guidance on how to determine material topics. It also contains
disclosures that the organization uses to report information about its process of determining material
topics, its list of material topics, and how it manages each topic.

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Sector Standards

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The Sector Standards provide information for organizations about their likely material topics. The
organization uses the Sector Standards that apply to its sectors when determining its material topics
and when determining what to report for each material topic.

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Topic Standards

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The Topic Standards contain disclosures that the organization uses to report information about its
impacts in relation to particular topics. The organization uses the Topic Standards according to the listof material topics it has determined using GRI 3.

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Figure 1. GRI Standards: Universal, Sector and Topic Standards

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Using this Standard

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An organization in the mining sector reporting in accordance with the GRI Standards is required touse this Standard when determining its material topics and then when determining what information toreport for the material topics.

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Determining material topics

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Material topics represent an organization’s most significant impacts on the economy, environment,
and people, including their human rights.

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Section 1 of this Standard provides contextual information that can help the organization in identifying
and assessing its impacts.

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Section 2 outlines the topics that are likely to be material for mining organizations. The organization isrequired to review each topic described and determine whether it is a material topic for it.

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The organization needs to use this Standard when determining its material topics. However,circumstances for each organization vary, and the organization needs to determine its material topics
according to its specific circumstances, such as its business model; geographic, cultural, and legal
operating context; ownership structure; and the nature of its impacts. Because of this, not all topics
listed in this Standard may be material for all mining organizations. See GRI 3: Material Topics 2021
for step-by-step guidance on how to determine material topics.

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If the organization has determined any of the topics included in this Standard as not material, then theorganization is required to list them in the GRI content index and explain why they are not material.

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See Requirement 3 in GRI 1: Foundation 2021 and Box 5 in GRI 3 for more information on using
Sector Standards to determine material topics.

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Determining what to report

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For each material topic, an organization reports information about its impacts and how it manages
these impacts.

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Once an organization has determined a topic included in this Standard to be material, the Standard
also helps the organization identify disclosures to report information about its impacts relating to that
topic.

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For each topic in section 2 of this Standard, a reporting sub-section is included. These sub-sections
list disclosures from the GRI Topic Standards that are relevant to the topic. They may also list
additional sector disclosures and recommendations for the organization to report. This is done incases where the Topic Standards do not provide disclosures, or where the disclosures from the Topic
Standards do not provide sufficient information about the organization’s impacts in relation to a topic.
These additional sector disclosures and recommendations may be based on other sources. Figure 2
illustrates how the reporting included in each topic is structured.

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The organization is required to report the disclosures from the Topic Standards listed for those topics
it has determined to be material. If any of the Topic Standards disclosures listed are not relevant to
the organization’s impacts, the organization is not required to report them. However, the organizationis required to list these disclosures in the GRI content index and provide ‘not applicable’ as the reason
for omission for not reporting the disclosures. See Requirement 6 in GRI 1: Foundation 2021 for more
information on reasons for omission.

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The additional sector disclosures and recommendations outline further information which has been
identified as relevant for organizations in the mining sector to report in relation to a topic. The
organization should provide sufficient information about its impacts in relation to each material topic,
so that information users can make informed assessments and decisions about the organization. For
this reason, reporting these additional sector disclosures and recommendations is encouraged,
however it is not a requirement.

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When the organization reports additional sector disclosures, it is required to list them in the GRI
content index (see Requirement 7 in GRI 1).

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If the organization reports information that applies to more than one material topic, it does not need torepeat it for each topic. The organization can report this information once, with a clear explanation of
all the topics it covers.

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If the organization intends to publish a standalone sustainability report, it does not need to repeat
information that it has already reported publicly elsewhere, such as on web pages or in its annual
report. In such a case, the organization can report on a required disclosure by providing a reference in
the GRI content index as to where this information can be found (e.g., by providing a link to the web
page or citing the page in the annual report where the information has been published).

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See Requirement 5 in GRI 1 for more information on using Sector Standards to report disclosures.

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GRI Sector Standard reference numbers

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GRI Sector Standard reference numbers are included for all disclosures listed in this Standard, boththose from GRI Standards and additional sector disclosures. When listing the disclosures from thisStandard in the GRI content index, the organization is required to include the associated GRI Sector
Standard reference numbers (see Requirement 7 in GRI 1: Foundation 2021). This identifier helps
information users assess which of the disclosures listed in the applicable Sector Standards areincluded in the organization’s reporting.

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Defined terms

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Defined terms are underlined in the text of the GRI Standards and linked to their definitions in the
Glossary. The organization is required to apply the definitions in the Glossary.

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References and resources

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The authoritative intergovernmental instruments and additional references used in developing thisStandard, as well as further resources that may help report on likely material topics and can be
consulted by the organization are listed in the Bibliography. These complement the references andresources listed in GRI 3: Material Topics 2021 and in the GRI Topic Standards.

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Figure 2. Structure of reporting included in each topic

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1. Sector profile

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Minerals are essential for the functioning of modern societies and economies. They are used, forexample, to make steel and other materials for infrastructure, critical components for transportation,communications, and technological solutions, and to create fertilizers for farming. Minerals areindispensable in the transition to a low-carbon economy, used for renewable energy sources such as
wind and solar technologies and the manufacture of electric storage batteries.

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Minerals are divided into metallic and non-metallic minerals. Metallic minerals (or metals) can beclassified by their properties or function. They comprise precious metals (e.g., gold, silver, platinum);
ferrous metals (containing iron); non-ferrous metals (e.g., aluminum, copper, zinc); and rare earth
elements (e.g., neodymium, yttrium, scandium). Sand, stone, lime, and diamonds are examples of
non-metallic minerals.

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The capital-intensive mining sector represents a wide range of organizations. The sector includes
large publicly-listed companies often vertically integrated across the value chain; state-owned
enterprises (SOEs); and small and medium-sized organizations known as 'junior companies',
specializing in exploration and prospecting. Organizations engaged in quarrying are typically smaller
and characterized by less mechanized operations.

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Sector activities and business relationships

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Through their activities and business relationships, organizations can have an effect on the economy,
environment, and people, and in turn make negative or positive contributions to sustainable
development. When determining its material topics, the organization should consider the impacts ofboth its activities and its business relationships.

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Activities

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The impacts of an organization vary according to the types of activities it undertakes. The following list
outlines some of the key activities of the mining sector, as defined in this Standard. This list is not
exhaustive.

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Prospecting and exploration: Surveying of resources, including feasibility assessments, geologic
mapping, aerial photography, geophysical measuring, and exploration drilling.

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Development: Design, planning, and construction of mines, access roads, and facilities forprocessing, waste management, and workers.

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Mining operations: Extraction of ores and minerals from the earth using different techniques, suchas surface mining, placer mining, underground mining, or in situ techniques, as well as primaryprocessing to separate commercially valuable minerals from their ores. This phase also includes thedisposal of waste and management of tailings facilities.

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Closure and rehabilitation: Decommissioning of processing facilities, land reclamation, restoration,and rehabilitation in line with post-closure objectives, as well as closing and capping waste facilities
and associated infrastructure.

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Transportation: Moving minerals and waste to the point of storage, consumption, or further
processing by barge, conveyor belt, train, truck, or ship.

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Storage: Storage of minerals at mine sites or import and export terminals.

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Sales and marketing: Selling minerals, for example, for iron and steel production, cement
production, and use in manufacturing.

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Business relationships

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An organization’s business relationships include those with business partners, entities in its value
chain, those beyond the first tier, and entities directly linked to the organization’s operations, products,
or services. The following types of business relationships are prevalent in the mining sector andrelevant for identifying the impacts of organizations in the sector.

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Joint ventures are common arrangements in mining in which organizations share the costs, benefits,
and liabilities of assets or a project. They can also include partnerships with state-owned enterprises(SOEs). An organization in the mining sector can be involved with negative impacts as a result ofparticipating in a joint venture, even if it is a non-operating partner.

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Suppliers and contractors represent a significant share of spending by mine site and are commonlyused to perform mining operations or to provide products or services. Some of the most significant
impacts covered in this Standard concern the supply chain.

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Customers and other parties downstream of the mining organization are increasingly voicing
expectations for supply chain traceability to ensure the responsible production of minerals. They,
therefore, constitute a key driver of transparency in the sector.

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The sector and sustainable development

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The mining sector plays an important role in many national economies and can make significant
contributions to the economic development of regions and countries. Low- and middle-income
countries are most likely to rely on their natural resources as a primary driver of economic activity – adependence that has grown steadily over the last few decades. In mining-dependent economies,
responsible mining practices can lead to reductions in levels of poverty and overall improvements insocial well-being.

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Financial flows around mining projects are substantial, deriving, for example, from taxes, royalties,
other payments to governments, and spending on suppliers. Along with providing employment
opportunities throughout the supply chain, the sector also invests in infrastructure and community
development projects. Benefits like these can contribute to long-term development needs andpriorities for rural areas and countries that have limited sources of additional revenue. These flows
represent important benefit streams, but can also present risks such as corruption.

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Locating, extracting, and processing minerals entails complex scientific, environmental, andsocioeconomic planning. The scale of mining projects can be significant, sometimes spanning vast
areas and taking place over several decades. National legislation, environmental protections, and tax
regimes set out by the countries where mining occurs largely regulate mining projects. If operations
are poorly managed, mining can create negative impacts with lasting implications for ecosystems,
local communities, and workers’ health and safety. Climate change, with consequences for water
management, biodiversity, extreme heat and other factors, has brought additional physical challenges
to mining operations. Moreover, the decline of ore grades is likely to increase the amount of energy
and resources needed to extract minerals, resulting in more pollution and waste generated.

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Global demand for minerals is expected to increase due to continued economic growth, improved
living standards, and the need to transition to a low-carbon economy. While minerals are essential toclean energy technologies that underpin global climate change mitigation goals, the sector isincreasingly under scrutiny due to its contribution to GHG emissions and the need to reduce themacross the value chain. The sector is facing expectations to transition to renewable energy sources,
and to explore circular economy measures, such as recycling and reuse, to reduce the primarydemand for minerals.

230
231
232
233
234
235
236

The boom to mine certain minerals needed for clean technologies has also raised concerns over risks
of increased environmental and human rights impacts. When higher-grade ores and proven deposits
are depleted, mining activities may be driven to more remote or ecologically sensitive areas, areas
characterized by water stress or inhabited by Indigenous Peoples, or fragile, conflict-prone states.
Additionally, land use, displacement, environmental impacts, and the economic potential associatedwith mineral extraction can inflame conflict. In some cases, this can result in violence against or within
local communities.

237
238
239
240
241

Due to the significance of the impacts of mining on a local level, expectations are increasingly
emerging for mining organizations to publish transparent and timely mine-site level information of theirimpacts on the economy, environment, and people. This can contribute to meaningful engagementwith affected stakeholders, such as help align expectations on the management of impacts andprovision of benefits [9].

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Box 1. Key international instruments and initiatives supporting responsible mining

243
244
245
246
247
248
249

Downstream actors, investors, and regulators increasingly expect mining organizations to conduct
human rights due diligence. The OECD Due Diligence Guidance for Responsible Supply Chains ofMinerals from Conflict-Affected and High-Risk Areas has been widely adopted by organizations toprevent serious human rights impacts, fueling conflict and financial crime. The OECD guidance has
also been adopted by a number of national and supranational regulatory instruments, such as the
Dodd-Frank Act in the United States and the Mineral Supply Due Diligence Regulation in theEuropean Union.

250
251
252
253
254
255
256

Initiatives such as the Extractive Industries Transparency Initiative, focused on transparency overnatural resource management, and the Intergovernmental Forum on Mining, Minerals, Metals andSustainable Development (IGF) are helping nations to improve resource governance and financial
benefit-sharing. These initiatives reflect the growing international pressure to illuminate how mineralrevenues flow through governments and the economy, focusing on issues such as project-level
payments, beneficial ownership structures, and transparency on agreements, permits, contracts, andlicenses.

257
258
259

Government-to-government initiatives, such as through the World Bank and public-private
collaboration, have generated greater focus and expectations for identifying, assessing, preventing,and mitigating impacts while increasing traceability and transparency in the mining sector.

260

Sustainable Development Goals

261
262
263

The Sustainable Development Goals (SDGs), part of the 2030 Agenda for Sustainable Development
adopted by the 193 United Nations (UN) member states, comprise the world’s comprehensive plan ofaction for achieving sustainable development [11].

264
265
266

Since the SDGs and targets associated with them are integrated and indivisible, mining organizations
have the potential to contribute to all SDGs by enhancing their positive impacts or by preventing andmitigating their negative impacts on the economy, environment, and people.

267
268
269

The mining sector can contribute to achieving Goal 7: Affordable and Clean Energy and Goal 13:
Climate Action by supplying critical minerals necessary for the low-carbon transition while mitigating
its GHG emissions through the use of renewable energy and energy efficiency measures.

270
271
272

The sector has intrinsic connections to Goal 6: Clean Water and Sanitation and Goal 15: Life on Landdue to the impacts that water consumption and land use by mining organizations can have on local
communities and the environment.

273
274
275
276
277
278

The mining sector can make meaningful contributions to Goal 8: Decent Work and Economic Growthand Goal 1: No Poverty because it provides an essential source of revenue and employment in many
regions while also providing materials for other industries that drive economic growth. With proper
management of environmental impacts and the continuing supply of materials that enableinfrastructure development, the mining sector can contribute to Goal 11: Sustainable Cities andCommunities and Goal 12: Responsible Consumption and Production.

279
280
281
282

Table 2 presents connections between the likely material topics for the mining sector and the SDGs.
These links were identified based on an assessment of the impacts described in each likely material
topic, the targets associated with each SDG, and existing mapping undertaken for the sector (seereference [22] in the Bibliography).

283
284
285

Table 2 is not a reporting tool but presents connections between the mining sector’s significant
impacts and the goals of the 2030 Agenda for Sustainable Development. See references [21] and [20]in the Bibliography for information on reporting progress towards the SDGs using the GRI Standards.

14

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Table 2. Links between the likely material topics for the mining sector and the SDGs
Likely material topics
Topic 14.1 GHG emissions

Corresponding Sustainable Development Goals
GOAL 13: Climate Action
GOAL 14: Life Below Water
GOAL 1: No Poverty
GOAL 7: Affordable and Clean Energy

Topic 14.2 Climate adaptation andresilience

GOAL 8: Decent Work and Economic Growth
GOAL 9: Industry, Innovation and Infrastructure
GOAL 13: Climate Action
GOAL 3: Good Health and Well-being

Topic 14.3 Air emissions

GOAL 11: Sustainable Cities and Communities
GOAL 15: Life on Land
GOAL 6: Clean Water and Sanitation

Topic 14.4 Biodiversity

GOAL 12: Responsible Consumption and Production
GOAL 14: Life Below Water
GOAL 15: Life on Land
GOAL 3: Good Health and Well-being
GOAL 6: Clean Water and Sanitation

Topic 14.5 Waste

GOAL 12: Responsible Consumption and Production
GOAL 15: Life on Land
GOAL 3: Good Health and Well-being
GOAL 6: Clean Water and Sanitation

Topic 14.6 Tailings

GOAL 12: Responsible Consumption and Production
GOAL 15: Life on Land
GOAL 6: Clean Water and Sanitation

Topic 14.7 Water and effluentsGOAL 12: Responsible Consumption and Production
GOAL 14: Life Below Water
GOAL 15: Life on Land
GOAL 4: Quality Education
GOAL 6: Clean Water and Sanitation

Topic 14.8 Closure and rehabilitation

GOAL 8: Decent Work and Economic Growth
GOAL 11: Sustainable Cities and Communities
GOAL 15: Life on Land
GOAL 1: No Poverty
GOAL 4: Quality Education

Topic 14.9 Economic impacts

GOAL 5: Gender Equality
GOAL 8: Decent Work and Economic Growth
GOAL 9: Industry, Innovation and Infrastructure
GOAL 10: Reduced Inequalities
GOAL 1: No Poverty
GOAL 3: Good Health and Well-being

Topic 14.10 Local communities

GOAL 5: Gender Equality
GOAL 6: Clean Water and Sanitation
GOAL 16: Peace, Justice and Strong Institutions
GOAL 1: No Poverty

Topic 14.11 Rights of Indigenous Peoples

GOAL 3: Good Health and Well-being
GOAL 5: Gender Equality
GOAL 11: Sustainable Cities and Communities

15

GOAL 16: Peace, Justice and Strong Institutions
GOAL 1: No Poverty
Topic 14.12 Land and resource rights

GOAL 11: Sustainable Cities and Communities
GOAL 16: Peace, Justice and Strong Institutions
GOAL 1: No Poverty
GOAL 3: Good Health and Well-being

Topic 14.13 Artisanal and small-scale
mining (ASM)

GOAL 8: Decent Work and Economic Growth
GOAL 15: Life on Land
GOAL 16: Peace, Justice and Strong Institutions

Topic 14.14 Security practices
Topic 14.15 Critical incident management
Topic 14.16 Occupational health andsafetyGOAL 16: Peace, Justice and Strong Institutions
GOAL 3: Good Health and Well-being
GOAL 11: Sustainable Cities and Communities
GOAL 3: Good Health and Well-being
GOAL 8: Decent Work and Economic Growth
GOAL 1: No Poverty

Topic 14.17 Employment practices

GOAL 5: Gender Equality
GOAL 8: Decent Work and Economic Growth
GOAL 10: Reduced Inequalities
GOAL 1: No Poverty

Topic 14.18 Child labor

GOAL 4: Quality Education
GOAL 8: Decent Work and Economic Growth
GOAL 16: Peace, Justice and Strong Institutions
GOAL 1: No Poverty

Topic 14.19 Forced labor and modern
slavery

GOAL 8: Decent Work and Economic Growth
GOAL 16: Peace, Justice and Strong Institutions

Topic 14.20 Freedom of association andcollective bargaining

GOAL 8: Decent Work and Economic Growth
GOAL 16: Peace, Justice and Strong Institutions
GOAL 4: Quality education
GOAL 5: Gender Equality

Topic 14.21 Non-discrimination and equal
opportunity

GOAL 8: Decent Work and Economic Growth
GOAL 10: Reduced Inequalities
GOAL 16: Peace, Justice and Strong Institutions

Topic 14.22 Anti-corruption

GOAL 12: Responsible Consumption and Production
GOAL 16: Peace, Justice and Strong Institutions
GOAL 1: No Poverty

Topic 14.23 Payments to governments

GOAL 16: Peace, Justice and Strong Institutions
GOAL 17: Partnerships for the Goals

Topic 14.24 Public policy

GOAL 16: Peace, Justice and Strong Institutions

Topic 14.25 Conflict-affected and high-risk
areas

GOAL 16: Peace, Justice and Strong Institutions
GOAL 8: Decent Work and Economic Growth

16

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2. Likely material topics

288
289
290
291
292

This section comprises the likely material topics for the mining sector. Each topic describes thesector’s most significant impacts related to the topic and lists disclosures that have been identified as
relevant for reporting on the topic by mining organizations. The organization is required to review
each topic in this section and determine whether it is a material topic for the organization, and then to
determine what information to report for its material topics.

293

Topic 14.1 GHG emissions

294
295
296
297

Greenhouse gas (GHG) emissions comprise air emissions that contribute to climate change.
This topic covers direct (Scope 1) and energy indirect (Scope 2) GHG emissions related to anorganization’s activities, as well as other indirect (Scope 3) GHG emissions that occur
upstream and downstream of the organization’s activities.

298
299
300
301
302
303
304

Mining activities are energy-intensive and contribute to greenhouse gas (GHG) emissions that cause
climate change, unless renewable energy sources provide the necessary power. Most GHG
emissions from mining activities are associated with the consumption of self-generated andpurchased electricity and the use of fossil fuel-powered vehicles. Therefore, most emissions in themining sector are direct (Scope 1) GHG emissions from sources owned or controlled by theorganization, and energy indirect (Scope 2) GHG emissions resulting from the generation ofpurchased or acquired electricity, heating, cooling, and steam consumed by the organization.

305
306
307
308
309
310
311

Energy-intensive processes and activities include excavation, mine operations, and material transfer.
The primary GHG emitted through the sector’s activities is carbon dioxide (CO 2). Other GHGs include
methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur
hexafluoride (SF6), and nitrogen trifluoride (NF3). The amount of energy used at a mine and theresulting emissions depend on several factors, such as mining method, mine depth, geology, mine
productivity, and the degree and method of processing required. For example, open pit mines are
typically more energy-intensive due to longer haul distances.

312
313
314
315

Beyond the total amount of energy used, the emissions intensity of mining activities can vary
according to mine design and planning, operational practices, and the energy source used. Coal as afuel source has the highest emissions intensity, compared to other fossil fuels, typically releasing
more than twice the amount of GHGs than natural gas per unit of electricity produced.

316
317
318
319
320
321
322
323

GHG emissions can also increase due to land use change which occurs when land is converted fromone land use category to another. For instance, when forests are cleared to enable mineral extraction
along with the supporting infrastructure (see also topic 14.4 Biodiversity). Land use change emissions
are more prevalent in surface mining due to the greater land use requirements and often lower-grade
ores. Methane (CH4) can also be released through extraction, venting, or as fugitive emissions.
Closure activities can further contribute to GHG emissions. However, the rehabilitation of mine sites
can be used to capture carbon dioxide with appropriate reclamation and post-reclamation strategies(see also topic 14.8 Closure and rehabilitation).

324
325
326
327
328
329
330
331

Apart from Scope 1 and Scope 2 emissions, mining organizations are also under increasing scrutiny
over other indirect (Scope 3) GHG emissions up and downstream from mining activities. There is a
growing expectation for emissions reduction throughout the value chain. For some commodities, suchas gold and other precious metals, the most substantial emissions tend to originate upstream frommining operations, namely, from purchased goods and services. For minerals that require extensive
refining, such as smelting, most Scope 3 emissions tend to originate in the downstream processes
from mining operations, in particular where coal is used as an energy source. Examples include the
manufacture of steel, aluminium, and cement.

17

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333
334
335
336
337

Organizations in the sector are increasingly expected to set emissions targets and reduce emissionsaligned with scientifically established goals to to hold the increase in the global average temperature
to well below 2°C above pre-industrial levels and pursuing efforts to limit the temperature increase to
1.5°C above pre-industrial levels [31] (see also topic 14.2 Climate adaptation and resilience). Scope 1
and Scope 2 GHG emissions can be reduced, for example, through energy efficiency measures,electrification of equipment, and switching to renewable or low-carbon fuel sources.

338
339
340
341
342
343
344
345

In some cases, emissions reduction initiatives such as the electrification of a mine may bring shared
power to local communities and businesses. However, it can pose additional challenges tocommunities, including increased pressure on regional and national energy grids, energy supply
disruptions, job losses, or new environmental challenges. To mitigate such impacts, organizations canpartner with local and national governments and invest in solutions such as developing renewableenergy infrastructure to support mines, including during the post-mining transition. These efforts cancontribute to equitable and just outcomes for workers and the community (see also topic 14.9
Economic impacts).

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Reporting on GHG emissions

347
348

If the organization has determined GHG emissions to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material Disclosure 3-3 Management of material topics
Topics 2021

14.1.1

Topic Standard disclosures
GRI 302:
Energy 2016

GRI 305:
Emissions
2016

Disclosure 302-1 Energy consumption within the organization

14.1.2Disclosure 302-2 Energy consumption outside of the organization

14.1.3Disclosure 302-3 Energy intensity

14.1.4Disclosure 305-1 Direct (Scope 1) GHG emissions

14.1.5Additional sector recommendations••

When reporting on gross direct (Scope 1) GHG emissions,
include land use change emissions. 9
Report a breakdown of the gross direct (Scope 1) GHG
emissions by mine site.

Disclosure 305-2 Energy indirect (Scope 2) GHG emissions

14.1.6

Additional sector recommendations••

Report a breakdown of the gross location-based energy
indirect (Scope 2) GHG emissions by mine site.
If applicable, report a breakdown of the gross market-basedenergy indirect (Scope 2) GHG emissions by mine site.

Disclosure 305-3 Other indirect (Scope 3) GHG emissions
Disclosure 305-4 GHG emissions intensity

14.1.714.1.8Additional sector recommendations
Report a breakdown of the GHG emissions intensity ratio for direct(Scope 1) and energy indirect (Scope 2) GHG emissions by mine site.
Disclosure 305-5 Reduction of GHG emissions

14.1.9349

References and resources

350
351

GRI 302: Energy 2016 and GRI 305: Emissions 2016 list authoritative intergovernmental instruments
and additional references relevant to reporting on this topic.

352
353
354

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on GHG emissions by the mining sector are listed in the
Bibliography.

9 Land use change occurs when land is converted from one land use category to another; for instance, when

forests are converted to enable mineral extraction and supporting infrastructure.

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Topic 14.2 Climate adaptation and resilience

356
357
358
359

Organizations contribute to climate change and are simultaneously affected by it. Climate
adaptation and resilience refer to how an organization adjusts to current and anticipatedclimate change-related risks, as well as how it contributes to the ability of societies andeconomies to withstand impacts from climate change.

360
361
362
363
364
365

Across the value chain, mining activities contribute to climate change by releasing GHG emissions(see also topic 14.1 GHG emissions). Changing climatic conditions, rising sea levels, and increasing
intensity and frequency of extreme weather events already affect every region of the globe, causing
negative impacts on the health, livelihoods, and human rights of millions of people. Physical impacts
also pose risks to mining organizations, their workers, suppliers, local communities, and infrastructurearound mine sites, including transportation routes.

366
367
368
369
370
371
372
373

Climate change has been found to aggravate the impacts of mining on the local environment,
disrupting biodiversity (see also topic 14.4 Biodiversity), affecting water quality and quantity andexacerbating water stress (see also topic 14.7 Water and effluents), and increasing the risks oftailings facilities failures (see also topic 14.6 Tailings). Rising temperatures can have negative impacts
on air quality through the retention of particulate matter, which can exacerbate the impacts of air
pollution (see also topic 14.3 Air emissions). In addition, climate change has the propensity to create
drier climates where mining takes place, increasing the likelihood of dust events while diminishing theavailability of water to suppress dust.

374
375
376
377
378
379
380
381

Such impacts can, in turn, affect the well-being and livelihoods of local communities and increase
competition for natural resources (see also topic 14.10 Local communities). Mining organizations canhelp strengthen local communities' resilience to climate change-related impacts. Adaptation strategies
with a focus on community resilience may include consideration and planning for the availability ofnatural resources for agricultural activities after mining activities have ceased, post-mining land use,
climate-resilient economic growth, and long-term emergency planning. Organizations may also
support communities’ access to energy and water by developing shared renewable energy
infrastructure, energy efficiency and energy-saving programs, and by sharing water resources.

382
383
384
385
386
387
388
389
390

To combat climate change, parties to the Paris Agreement have committed to transition to a lowcarbon economy. Achieving these goals will mean a greater deployment of clean energy
technologies, increasing the demand for certain minerals, such as cobalt, copper, lithium, and nickel.
If managed well, this can translate into positive economic development from increased host staterevenues and local employment. However, there is also a risk of increased negative impacts on theenvironment and human rights. Many of these minerals are mined in high-risk areas susceptible topolitical instability, institutional weakness, and human rights abuses. Mining in these areas can trigger
or exacerbate conflict, corruption, environmental damage, and labor exploitation (see also topic 14.25
Conflict-affected and high-risk areas).

391

Box 2. Scenario analysis

392
393
394
395
396
397
398

Scenario analysis allows for the simultaneous consideration of alternative forms of future statesaffected by climate change and can be used to explore climate change-related risks. Organizations
typically define scenarios according to the transition speed, expressed in the average global
temperature changes. A scenario compatible with the Paris Agreement will require a temperature risewell below 2ºC, pursuing efforts to limit the temperature rise to 1.5ºC. Other scenarios can be definedaccording to an organization’s national context. For more guidance, see TCFD, The Use of Scenario
Analysis in Disclosure of Climate-Related Risks and Opportunities, 2017 [63].

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Reporting on climate adaptation and resilience

400
401

If the organization has determined climate adaptation and resilience to be a material topic, this subsection lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.2.1

Additional sector recommendations••

Describe the climate change-related scenarios used to assess
the resilience of the organization’s strategy, including a wellbelow 2°C or 1.5°C scenario.10
Report whether the organization has a climate change
adaptation plan in place and if so, provide a summary of the planand the progress made in implementing the plan, and describe
how engagement with stakeholders has informed the plan.

Topic Standard disclosures
GRI 201:
Disclosure 201-2 Financial implications and other risks andEconomicopportunities due to climate change
Performance 2016
Additional sector recommendations
Describe how the substantive changes in operations, revenue, or
expenditure due to climate change, affect or could affect theorganization's workers and suppliers, its contributions to economic
development, and its payments to governments.

14.2.2

402

References and resources

403
404

GRI 201: Economic Performance 2016 lists authoritative intergovernmental instruments andadditional references relevant to reporting on this topic.

405
406
407

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on climate adaptation and resilience by the mining sector
are listed in the Bibliography.

10 The Paris Agreement aims at holding the increase in the global average temperature to well below 2°C above

pre-industrial levels and pursuing efforts to limit the temperature increase to 1.5°C above pre-industrial levels[50]. Scientific evidence released after the Paris Agreement came into force shows that limiting global warming to
1.5°C “would substantially reduce projected losses and damages related to climate change in human systems
and ecosystems compared to higher warming levels” [48].

21

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Topic 14.3 Air emissions

409
410
411
412

Air emissions include pollutants that have negative impacts on air quality and ecosystems,
including human and animal health. This topic covers impacts from emissions of sulfur oxides(SOx), nitrogen oxides (NOx), particulate matter (PM), volatile organic compounds (VOC),
carbon monoxide (CO), and heavy metals, such as mercury.

413
414
415
416
417
418
419
420

In addition to greenhouse gas (GHG) emissions, mining activities are a source of other anthropogenic
air emissions classified as pollutants. Globally, air pollution causes acute health problems and millionsof deaths annually by contributing to heart and lung diseases, strokes, respiratory infections, andneurological damage [70]. Air emissions are a major concern for the sector’s workers (see also topic
14.16 Occupational health and safety) and local communities adjacent to mine sites andtransportation routes (see also topic 14.10 Local communities). These emissions disproportionately
affect children, the elderly, and the poor [69]. Air emissions from mining activities can also havenegative impacts on nearby ecosystems (see also topic 14.4 Biodiversity).

421
422
423
424
425
426
427
428

Mining activities release air emissions during drilling, blasting, excavation, overburden removal,storage, mineral processing, and transportation. Fugitive emissions can result from earthmoving,crushing, transportation, and evaporation from tailings facilities. These emissions mostly comprisedust and other types of particulate matter (PM) (see Box 3). Depending on the mineral being mined,
air emissions can also include heavy metals, carbon monoxide (CO), sulfur dioxide (SO2), nitrogenoxide (NOx), hydrogen sulfide (H2S), and volatile organic compounds (VOCs). The severity of impacts
from air emissions can be determined by the proximity of local communities and workers, and thesensitivity of ecosystems.

429
430
431
432
433
434
435

The extraction and smelting of zinc and other non-ferrous metals produce mercury gases, which leadto severe health impacts. Mercury (Hg) is frequently used in artisanal and small-scale gold mining
activities, sometimes located adjacent to mining organization’s concessions (see also topic 14.13
Artisanal and small-scale mining). Many gold operations and refineries use cyanide to extract gold
from ore, causing hydrogen cyanide (HCN) to be discharged into tailings storage facilities (see also
topic 14.6 Tailings). HCN, when volatilized into the air, can lead to negative health impacts for people
in the immediate proximity of the mine.

436
437
438
439
440
441

Nitrogen oxide emissions from transportation can have negative impacts on ecosystems. They canenter waterways and oceans, have negative impacts on marine life, and generate ground-level ozone(O3) or smog. Sulfur oxides from burning fossil fuels and smelting mineral ores containing sulfur canlead to acid rain and contribute to ocean acidification. In addition to negative impacts on human health,acid rain and smog can degrade water and soil quality, impairing the functions of natural environments
and thereby affecting food chains.

442

Box 3. Dust and particulate matter

443
444
445
446
447
448

Mining activities release significant amounts of particulate matter (PM), a pollutant mixture of solid
particles and liquid droplets in the air. Dust is the main type of PM from mining, generated during
blasting, digging, and hauling, as well as through conveyors, vehicles, and ore crushing. Dust canalso be generated from exposed surfaces such as dirt roads, pits, waste piles, or dry tailings.
Exposure to dust is associated with increased risks of heart and lung conditions for workers andcommunities. Dust can also impede the photosynthetic functions of trees and other plants.

449
450
451
452

Mining has a large geographic footprint that can make the management of dust challenging.
Organizations utilize dust control measures to avoid or mitigate dust exposure for workers andcommunities. These measures can include ventilation systems, dust collectors, irrigation bars, dryfog, water cannons, and air quality surveys to assess the adequacy of those controls.

22

453

Reporting on air emissions

454
455

If the organization has determined air emissions to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.3.1

Topic Standard disclosures
GRI 305:
Emissions 2016

Disclosure 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), andother significant air emissions

14.3.2

Additional sector recommendations•••

For each mine site, report a breakdown of the hazardous air
pollutants (HAP) emissions, by:- hydrogen cyanide (HCN);- mercury (Hg).
For each mine site, report a breakdown of the particulate matter(PM) emissions, by:- PM10;- PM2.5.
For each mine site, report significant air emissions, in kilograms(kg) or multiples, for each of the following:- carbon monoxide (CO);- ground-level ozone (O3);- hydrogen sulfide (H2S).

456

References and resources

457
458

GRI 305: Emissions 2016 lists authoritative intergovernmental instruments and additional references
relevant to reporting on this topic.

459
460

The additional references used in developing this topic, as well as resources that may be helpful forreporting on air emissions by the mining sector are listed in the Bibliography.

23

461

Topic 14.4 Biodiversity

462
463
464
465
466

Biodiversity is the variability among living organisms. It includes diversity within species,
between species and of ecosystems. Biodiversity not only has intrinsic value, but is also vitalto human health, food security, economic prosperity, and mitigation of climate change andadaptation to its impacts. This topic covers impacts on biodiversity, including on plant andanimal species, genetic diversity, and natural ecosystems.

467
468
469
470
471

Mining activities typically require large-scale developments that have impacts on biodiversity andecosystem services. These impacts can limit the availability and accessibility of natural resources ordegrade their quality. Impacts on biodiversity may also affect the well-being and livelihoods of local
communities and Indigenous Peoples (see also topic 14.10 Local communities and 14.11 Rights ofIndigenous Peoples).

472
473
474

Biodiversity impacts from mining include the contamination of air, soil, and water, as well as soil
erosion, sedimentation of waterways, and ecosystem conversion, such as deforestation. Other
impacts can include animal mortality, habitat fragmentation, and the introduction of invasive species.

475
476
477
478
479
480
481

Sources of biodiversity impacts include:• land clearance for mining, access routes, and waste management facilities;• effluent discharges such as through riverine tailings disposal (see also topic 14.7 Water andeffluents);• waste storage, disposal, and tailings facility failures (see also topic 14.5 Waste and 14.6 Tailings);• emissions to air, including dust and fumes (see also topic 14.3 Air emissions);• noise, illumination, and vibration.

482
483
484
485
486
487
488

Different mining methods present distinct risks for biodiversity. Open-pit mines generate more severe
impacts than underground mines due to the progressive deepening and widening of the mine sitewhich expand the affected areas over time. Open-pit mining is a prominent cause of deforestation,with nearly a third of all forests estimated to be affected by mining projects worldwide [92]. Removing
carbon sinks and topsoil can also exacerbate GHG emissions (see also topic 14.1 GHG emissions),
contributing to erosion and desertification. Underground mining, in turn, can have negative impacts
resulting from ground subsidence and groundwater contamination.

489
490
491
492
493
494

The area that is or could be affected by mining activities is not limited to the area within a mine site
but can extend beyond it. Impacts can be more severe when they take place in an area of highbiodiversity value. For example, mining activities can overrun wildlife corridors and disrupt theecological functioning of an area of high biodiversity value. Inactive mine pits, underground workings,
and hazardous waste can also cause biodiversity impacts beyond closure (see also topic 14.8
Closure and rehabilitation).

495
496
497
498
499

The increasing demand for minerals is expected to further drive mining activities to areas of highbiodiversity value, including previously undeveloped locations and marine ecosystems (see also topic
14.2 Climate adaptation and resilience). While the potential impacts of deep-sea mining are not fully
understood, this form of mining is likely to disrupt marine ecosystems, compact or alter seafloor areas,
create sediment plumes, and pose a risk of leaks, accidents, and spills on fragile habitats [84].

500
501
502
503
504
505
506

To limit and manage impacts on biodiversity, many mining organizations use the mitigation hierarchy
tool to help inform their actions with the ambition of halting and reversing the loss of biodiversity. It
presents a prioritized sequence of measures for the sustainable management of natural resources,
with preventive actions taking precedence over remediation. Priority is given to avoidance and, where
avoidance is impossible, to minimization of impacts. Remediation measures are taken after the
adoption of all preventative steps and can include the rehabilitation or restoration of degradation ordamage and offsetting residual impacts [82].

24Reporting on biodiversity
507
508

If the organization has determined biodiversity to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.4.1

Topic Standard disclosures
GRI 304:
Disclosure 304-1 Location of operational sites with
Biodiversity
the most significant impacts(Exposure draft)
Disclosure 304-2 Direct drivers of biodiversity loss

14.4.214.4.3Disclosure 304-3 State of biodiversity

14.4.4Disclosure 304-4 Ecosystem services

14.4.5Disclosure 304-5 Management of biodiversity-related impacts

14.4.6Disclosure 304-6 Halting and reversing the loss of biodiversity

14.4.7509

References and resources

510
511

The exposure draft of the revised GRI 304: Biodiversity Standard lists authoritative intergovernmental
instruments and additional references relevant to reporting on this topic.

512
513
514

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on biodiversity by the mining sector, are listed in the
Bibliography.

25

515

Topic 14.5 Waste

516
517
518
519

Waste refers to anything that a holder discards, intends to discard, or is required to discard.
When inadequately managed, waste can have negative impacts on the environment andhuman health, which can extend beyond the locations where waste is generated anddiscarded. This topic covers impacts from waste and the management of waste.

520
521
522
523
524

Mining activities typically generate high volumes of waste, including hazardous waste. The largest
waste streams derive from the extraction or processing of minerals and comprise overburden, rockwaste, and tailings. These waste streams can contain toxic or noxious substances, such as
hazardous heavy metals and minerals like asbestos and antimony, arsenic, cadmium, chromium,copper, lead, manganese, mercury, and thallium.

525
526
527
528
529
530
531

Waste from mining activities may contaminate surface water, groundwater, and seawater (see also
topic 14.7 Water and effluents), as well as food sources. Waste also has negative impacts on humanhealth (see also topic 14.10 Local communities) and animal and plant species (see also topic 14.4
Biodiversity). Land use for waste storage, along with soil contamination, leads to erosion and loss of
productive land, which can further have effects on local communities’ livelihoods. The waste impacts
from mining activities can depend on an organization’s approach to waste management, regulations,application of technologies, and the availability of recovery and disposal facilities near mine sites.

532
533
534
535
536
537
538
539
540
541

Mining activities often require using and storing hazardous materials, such as chemicals, for mineralprocessing. These materials can be released into the environment during exploration, extraction,
processing, and transport. Hazardous materials can accumulate and remain in the environment
beyond the life of a mine. There are specific concerns regarding the use of cyanide in processing
minerals such as gold and silver, which, when improperly used, stored, or disposed of, can havenegative impacts on human health and the environment (see also topic 14.15 Critical incident
management). Mercury can occur as a by-product in other commodities, potentially releasing toxic
vapors when processed. While most mining organizations no longer use mercury in the extraction ofgold, it is still used by many artisanal and small-scale operators (see also topic 14.13 Artisanal andsmall-scale mining).

542
543
544
545
546
547
548
549
550
551
552

Overburden from surface mining is usually stored in overburden emplacement facilities or dumps on
adjacent land until the pit is backfilled or the overburden dump is stabilized and revegetated. These
dumps require physical and chemical stabilization to avoid failures, which can have impacts on theenvironment and the safety of people. Overburden can also contribute to the formation of highly acidic
water rich in heavy metals, known as acid rock drainage, which can seep into the environment. Rockwaste is usually managed in heaps or disposed of in waste rock dumps or former open-pit operations
and can generate dust (see also topic 14.3 Air emissions). Tailings, a by-product of the processing ofminerals, are often treated and discarded into ponds, filtered, stored in heaps, or disposed of inunderground voids. Runoff from tailings and tailings facility failures can cause widespreadenvironmental contamination and pose risks to the health, safety, and livelihoods of local communities(see also topic 14.6 Tailings).

553
554
555
556
557
558

The amount of waste produced by mining activities depends on the type of mineral extracted and theore grade. Generally, surface mining produces more waste than underground mining due to thepossibility of obtaining lower-grade sediments and rocks from which the mineral is extracted. The typeand quantity of waste often requires management beyond the productive phase of a mining operationand may require long-term aftercare. Closure can also yield significant waste, for example, fromdecommissioned processing plants and other facilities (see also topic 14.8 Closure and rehabilitation).

559
560
561

Other common waste streams from mining activities include oils and chemicals, tires, e-waste, spent
catalysts, solvents, other industrial wastes, packaging, and construction wastes. Mining organizations
may also need to manage substantial domestic wastes at mine camps or in dedicated mining towns.

26

562

Box 4. Circular economy

563
564
565
566
567
568
569
570

The mining sector is both a supplier of materials and a major user of natural resources, materials, andproducts. To improve resource efficiency, mining organizations are increasingly implementing
circularity measures across upstream and downstream activities to decrease the need for raw
materials, prevent waste generation, and reuse waste for productive purposes. For example, mining
organizations can reuse tailings and waste rock for backfill, landscaping, and as construction
materials. Other examples include the treatment and recycling of processed water for reuse in themining process. Many circularity measures can be designed in collaboration with and for the benefit oflocal communities.

571
572
573
574
575

Reusing and recycling metals can significantly contribute to the circular economy, as many metals
can be melted and reused infinitely. Recycling of metals can also be less energy-intensive than theextraction and processing of virgin materials (see also topic 14.1 GHG emissions). Some mining
organizations are already transitioning to more circular business models, expanding their operations
beyond the primary extraction of minerals to incorporate the processing of recycled metals.

576
577

Circularity measures can be reported by using GRI 306: Waste 2020, and the use of materials isaddressed in GRI 301: Materials 2016.

27

578

Reporting on waste

579
580

If the organization has determined waste to be a material topic, this sub-section lists the disclosures
identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.5.1

Topic Standard disclosures
GRI 306: Waste
2020

Disclosure 306-1 Waste generation and significant waste-related
impacts

14.5.2Disclosure 306-2 Management of significant waste-related impacts

14.5.3Disclosure 306-3 Waste generated
Additional sector recommendations
When reporting the composition of the waste generated, include abreakdown of the following waste streams, if applicable:

14.5.4••rock waste;
tailings.11

Disclosure 306-4 Waste diverted from disposal
Additional sector recommendations
When reporting the composition of the waste diverted from disposal,
include a breakdown of the following waste streams, if applicable:••rock waste;
tailings.

Disclosure 306-5 Waste directed to disposal
Additional sector recommendations
When reporting the composition of the waste directed to disposal,
include a breakdown of the following waste streams, if applicable:••

14.5.514.5.6rock waste;
tailings.

581

References and resources

582
583

GRI 306: Waste 2020 lists authoritative intergovernmental instruments and additional references
relevant to reporting on this topic.

584
585
586

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on waste by the mining sector are listed in the
Bibliography.

11 The additional sector recommendations to report a breakdown of tailings under Disclosures 306-6, Disclosure306-4, and Disclosure 306-5, is asking for the total weight, in metric tons, of tailings produced. Note that the
management of tailings facilities is reported in Topic 14.6 Tailings.

28

587

Topic 14.6 Tailings

588
589
590
591

Tailings are a by-product of mining that need management throughout the life of a mine andbeyond closure. Poor design or management of tailings facilities can, at worst, lead tocatastrophic failures with lasting impacts on workers, local communities, and damage toinfrastructure and natural resources.

592
593
594
595

Tailings are generated as a by-product of mining and are usually one of the largest waste streams
related to mining operations (see also topic 14.5 Waste). Often in the form of liquid slurry, tailings
consist of processed rock or soil, usually mixed with chemicals left over when separating minerals
from the rock or soil within which they are found.

596
597
598
599

Tailings are often treated and discarded into tailings facilities, filtered, stored in heaps, or disposed ofin underground voids. Surface tailings facilities are contained by dams and can cover vast areas.
Other disposal methods, such as riverine, lake, and ocean tailings disposal, are widely discouraged
due to the significant potential impacts on the environment and local communities.

600
601
602
603
604
605
606
607
608

Tailings containing heavy metals, cyanide, chemical-processing agents, sulfides, or suspended solids
can pose a health risk when released into the environment. Catastrophic failures of tailings facilities
can pose detrimental risks to the safety and well-being of workers and local communities, sometimes
leading to loss of life and, at worst, the destruction of whole communities. Further impacts include
damage to infrastructure, natural resources, and the activities of other sectors, ultimately disrupting
lives and livelihoods. Failures of tailings facilities result from, for example, inadequate water
management, overtopping, foundation or drainage failure, erosion, and earthquakes. Extreme
weather events due to climate change will also pose more frequent challenges to the long-term
management of tailings (see also topic 14.2 Climate adaptation and resilience).

609
610
611
612
613
614
615

Runoff from tailings can contaminate groundwater, surface water, and seawater, cause damage toecosystems and agricultural operations, and have impacts on the health and livelihoods of local
communities (see also topic 14.7 Water and effluents and 14.10 Local communities). Dry tailings canalso generate dust (see also topic 14.3 Air emissions). The inefficient processing of precious metalores can spur re-encroachment and re-mining of tailings by artisanal and small-scale operators, which
can mobilize toxic tailings into the environment (see also topic 14.13 Artisanal and small-scale
mining).

616
617
618
619

Tailings management and storage options depend on various factors, including the presence of local
communities and other receptors, such as areas of high biodiversity value, seismicity, the amount of
rainfall, and local topography. Each facility, dependent on its context, requires unique design andtechnical considerations that are evaluated and updated regularly.

620
621
622

Organizations are expected to devise site-specific emergency preparedness and response plans to
identify hazards, prepare for and assess their capacity to respond to emergencies, and anticipate
long-term remediation [119] (see also topic 14.15 Critical incident management).

29

623

Reporting on tailings

624
625

If the organization has determined tailings to be a material topic, this sub-section lists the disclosures
identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material Disclosure 3-3 Management of material topics
Topics 2021
Additional sector recommendations••

14.6.1

Report whether the organization complies with or has committed tocomply with the Global Industry Standard on Tailings Management(GISTM) and, if so, provide a link to the most recent information
disclosed in line with GISTM Principle 15.
Describe actions taken to:- manage impacts from tailings facilities, including during closure
and post-closure;- prevent catastrophic failures of tailings facilities. 12

Additional sector disclosures
Report the types of tailings disposal methods used by the organization.

14.6.2•14.6.3•

List the organization’s tailings facilities, 13 and report the name, location, andownership status.
For each tailings facility:- describe the tailings facility;- report whether the facility is active, inactive, or closed;- report the maximum permitted storage capacity and the total weight of tailings
stored, in metric tons;- report the Consequence Classification;- report the date and main findings of the most recent risk assessment;- report the date and main findings of the most recent independent technicalreview, and the date of the next review.

626

References and resources

627
628

The authoritative instruments and references used in developing this topic, as well as resources that
may be helpful for reporting on tailings by the mining sector are listed in the Bibliography.

12Note that actions taken to remediate impacts from critical incidents, including from catastrophic failures oftailings facilities, are reported in topic 14.15 Critical incident management.
13 For further guidance, including definitions for terms used in the additional sector disclosure 14.6.3, seePrinciple 15, Requirement 15.1 in the Global Industry Standard on Tailings Management (GISTM) [119].

30

629

Topic 14.7 Water and effluents

630
631
632
633

Recognized as a human right, access to fresh water is essential for human life and well-being.
The amount of water withdrawn and consumed by an organization and the quality of its
discharges can have impacts on ecosystems and people. This topic covers impacts related to
the withdrawal and consumption of water and the quality of water discharged.

634
635
636
637

Mining can have significant impacts on water availability and quality, which in turn can result in longterm consequences on biodiversity, human health and development, and food security (see also topic
14.4 Biodiversity, 14.10 Local communities, and 14.11 Rights of Indigenous Peoples). Impacts onwater occur throughout the life of a mine and beyond closure.

638
639
640
641
642
643
644

Mining organizations use water across their activities, such as for transporting ore and waste as
slurries for mineral extraction and processing, cooling, and dust suppression. Mining activities can
reduce water availability for local communities and other water users, potentially affecting people’s
right to clean drinking water. The amount of water needed for activities depends on operational
efficiency and mining methods. The volume of water withdrawn can also vary according to anorganization’s ability to substitute freshwater, the quality of water required, reservoir characteristics,
and recycling infrastructure.

645
646
647
648
649
650
651
652
653

Mining organizations can improve local communities’ access to freshwater by bolstering water andsanitation infrastructure and improving water quality, for example, by treating naturally occurring acidrock drainage. However, when mining occurs in an area characterized by water stress, mining
activities can further limit water availability for other users and increase the competition for water.
Mining organizations can also influence hydrology and have impacts on the livelihoods of local
communities by altering groundwater levels, shifting river flow regimes, and use of dams for
freshwater needs in mining activities. These impacts can exacerbate tensions between, as well as
within, sectors or local communities, especially in cases where water rights and regulations are poorly
managed or enforced.

654
655
656
657
658

The impacts of mining activities on the quality of surface water, groundwater, rainwater, and seawater
can be due to discharges and runoff, heavy metal contamination, spills, leaks or leeching ofchemicals, and failure of tailings facilities (see also topics 14.5 Waste and 14.6 Tailings). Acid minedrainage can be one of the most significant water impacts from metal mines, occurring when water
reacts with rocks containing sulfur-bearing minerals, forming an acidic runoff.

659
660
661
662
663

Underground operations might also disrupt or contaminate aquifers. Contamination risks can behigher when mining occurs in areas with frequent heavy rainfall events, which can cause flooding andmake the containment of effluents more challenging. The level of water treatment and quality
standards applied to effluent discharges, as well as the sensitivity of the local ecosystem, can affectthe impact that mining organizations have on the receiving waterbody.

664
665
666
667

Droughts, floods, and other extreme weather events due to climate change will likely pose more
frequent challenges to water availability and quality (see also topic 14.2 Climate adaptation andresilience), requiring collaborative approaches by the mining sector to prevent or mitigate impacts on
local communities [126].

31

668

Reporting on water and effluents

669
670

If the organization has determined water and effluents to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics
Additional sector recommendations
Describe actions taken to prevent or mitigate negative impacts fromacid mine drainage.

14.7.1

Topic Standard disclosures
GRI 303: Water
and Effluents
2018

Disclosure 303-1 Interactions with water as a shared resource

14.7.2Disclosure 303-2 Management of water discharge-related impacts

14.7.3Disclosure 303-3 Water withdrawal

14.7.4Disclosure 303-4 Water discharge

14.7.5Disclosure 303-5 Water consumption

14.7.6

671

References and resources

672
673

GRI 303: Water and Effluents 2018 lists authoritative intergovernmental instruments and additionalreferences relevant to reporting on this topic.

674
675
676

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on water and effluents by the mining sector are listed in
the Bibliography.

32

677

Topic 14.8 Closure and rehabilitation

678
679
680
681

At the end of commercial use, organizations are expected to close assets and facilities andrehabilitate operational sites. Impacts can occur during and after closure. This topic covers anorganization’s approach to closure and rehabilitation, including how the organizationconsiders the impacts on the environment, local communities, and workers.

682
683
684
685
686

Mine closure is the process by which mining operations are ceased, with the aim of rehabilitating theland to a stable and productive condition. Mining organizations are expected to begin closure planningmany years ahead of closure to mitigate impacts on the environment and people. Once complete, theclosure of mine sites should result in sustainable ecosystems compatible with planned post-closure
land use that considers local stakeholders’ needs and continued livelihoods.

687
688
689
690
691
692
693

When not managed adequately, the closure of a mine can result in various environmental impacts,
including the contamination of surface water and groundwater, soil contamination from overburden
heaps, changes to landforms, and disturbance to biodiversity (see also topic 14.4 Biodiversity, 14.5
Waste, and 14.7 Water and effluents). The presence of or contamination by hazardous materials canresult in long-lasting health and safety impacts on people (see also topic 14.10 Local communities).
Failure to rehabilitate sites can also render land unsuitable for other productive purposes, such as
agriculture, leading to the potential loss of livelihoods. Closure activities can comprise:

694
695
696
697
698
699
700
701

•
•
•

702
703
704

Mining organizations can implement closure and rehabilitation activities progressively during theoperating life of the mine by, for example, backfilling and revegetating unused areas as mining
operations move to other zones.

705
706
707
708
709

Despite the fact that closure and rehabilitation may offer new employment opportunities, it also leads
to employment loss when workers are retrenched. Suppliers to the mine can also lose their jobs whenthe mine is closed. In locations where the mine has been the primary economic driver by providing
employment, income, taxes, community development, and other benefits, closure can leave local
communities to face economic downturns and social disruption.

710
711
712
713
714
715
716
717

The impacts of mine closure can be exacerbated if there is insufficient notice or inadequate planningfor economic revitalization and social transition. Without clearly assigned responsible parties orallocated funds to cover the costs of mine closure and post-closure activities, closed or abandoned
mine sites can leave a long-lasting legacy of environmental issues and financial burdens forcommunities and governments. Mining organizations can collaborate with local and national
governments, unions, and workers to mitigate negative impacts and work towards a sustainable postmining economy. This can be done by, for example, reskilling and retraining workers or offering
worker transfer programs and relocation assistance programs.

718
719
720
721
722
723

Many jurisdictions require organizations to make financial provisions for mine closure andrehabilitation, covering social and environmental legacy impacts that can occur after closure. These
financial assurances can be in the form of a cash deposit or a financial instrument held by a third
party to guarantee that the closure liabilities are met. Financial assurances can be made regardless ofthe organization's financial circumstance or in the case of mergers or acquisitions. However, closure
costs are often misunderstood, poorly regulated, or underestimated, resulting in insufficient financial•••

stabilization of open-pit or underground workings to prevent subsidence;
decommissioning of processing facilities;
land reclamation and rehabilitation, including management of waste rock stockpiles to control
erosion and land degradation;
closing and sealing waste facilities (see also topic 14.6 Tailings);
removal of workers’ facilities;
post-closure environmental and socioeconomic monitoring to ensure that post-closure objectives
are being achieved and to identify further areas of attention.

33

724
725

assurance to cover the actual closure costs. Providing transparency over these provisions canimprove the relationship with stakeholders and local governments.

34

726

Reporting on closure and rehabilitation

727
728

If the organization has determined closure and rehabilitation to be a material topic, this sub-section
lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics
14.8.1
Additional sector recommendations
Describe how engagement with workers, suppliers, local communities,
and other relevant stakeholders has informed closure planning andimplementation, including post-mining land use.

Topic Standard disclosures
GRI 402:
Disclosure 402-1 Minimum notice periods regarding operational
Labor/Management changes
Relations 2016

14.8.2

GRI 404: Training Disclosure 404-2 Programs for upgrading employee skills andand Education 2016 transition assistance programs

14.8.3

Additional sector disclosures
For each mine site, report whether it:•••

has a closure and rehabilitation plan in place;is undergoing closure and rehabilitation activities;
has been closed and rehabilitated.

For each closure and rehabilitation plan:••

14.8.414.8.5report whether the plan has been approved by relevant authorities;
report the dates of the most recent and next reviews of the plan.

For each mine site, report the estimated life of the mine (LOM). 14

14.8.6

For financial provisions made by the organization for closure and rehabilitation, including
14.8.7
environmental and socioeconomic post-closure monitoring and aftercare for mine sites,
report:• the total undiscounted monetary value, and a breakdown of this total by mine site;• the methodology used to calculate the undiscounted financial provisions for closureand rehabilitation.
Describe non-financial provisions made by the organization to manage the local
community's socioeconomic transition to a sustainable post-mining economy, including
collaborative efforts, projects, and programs.

14.8.8729

References and resources

730
731

GRI 402: Labor/Management Relations 2016 and GRI 404: Training and Education 2016 list
authoritative intergovernmental instruments relevant to reporting on this topic.

14 The definition of life of mine (LOM) used by the organization for this additional sector disclosure should be thesame as the definition used in its consolidated financial statements or equivalent documents.

35

732
733

The additional references used in developing this topic, as well as resources that may be helpful forreporting on closure and rehabilitation by the mining sector are listed in the Bibliography.

36

734

Topic 14.9 Economic impacts

735
736
737
738
739

An organization’s impacts on the economy refers to how the value it generates affects
economic systems, for example, as a result of its procurement practices and employment ofworkers. Infrastructure investments and services supported by an organization can also have
impacts on a community’s well-being and long-term development. This topic covers economic
impacts at local, national, and global levels.

740
741
742
743
744
745
746
747
748

Mining activities can be an important source of investment and income for local communities,
countries, and regions. Economic contributions can manifest locally through procurement spending,capacity building, or employment provision, and at the national, subnational, or regional level throughtaxes and royalties (see also topic 14.23 Payments to governments). Impacts vary according to thescale of operations, the project's duration, interactions with other economic activities, theeffectiveness of resource governance by local and national governments, and employment andprocurement practices used. At a global scale, the sector’s contributions are prevalent through, forexample, the provision of minerals for the low-carbon transition, essential infrastructure and buildings,
and food production.

749
750
751
752
753
754
755

The economic impacts of mining change over time according to the phase of the mining project.
During mine development, infrastructure investments are at their peak, procurement of goods andservices are high, and many workers are needed. When the mine is in operation, economic impacts
are mainly generated through procurement spending and employment, along with community
investments, taxes, and payments to governments. Mine closure and post-mining phases require
economic restructuring, characterized by out-migration, reduced government revenues, and limited
need for infrastructure, goods, and services.

756
757
758
759
760
761
762

Through local procurement, mining organizations can foster employment and raise demand for goods
and services. Workers of mining organizations and their suppliers also drive local economic growth byspending their earnings. Long-lasting positive impacts can be generated by capacity building of
suppliers, along with training and skill transfer to the community. Mine construction and operation canalso involve the development of infrastructure, such as roads, railways, and other transport networks,that local communities can use. Production linkages with other sectors can also drive economic
diversification and community development.

763
764
765
766
767
768
769
770

The extent to which local communities benefit from mining activities depends on their existingdevelopment and industrialization levels, their capacity to provide qualified workers to meet new
employment opportunities, and the commitment of organizations in the sector to train local workers.
The net employment impact of mining also depends on how existing jobs in other sectors areaffected, as well as the employment practices of the mining organization (see also topic 14.7
Employment practices). For example, using a fly-in fly-out work arrangement to supply workers can
reduce the employment opportunities available to local communities, detracting from the potential
economic benefits at the local level.

771
772
773
774

Changes in technology in industrial-scale mining, such as the increased use of automation androbotics, can affect economic impacts and benefit sharing. While it can introduce new skills andincrease work opportunities for women and other underrepresented groups, it can also reduce local
labor requirements for mining activities.

775
776

Additionally, a poorly planned or executed mine closure can generate legacy impacts with economic
consequences for communities and governments (see also topic 14.8 Closure and rehabilitation).

777
778
779
780

Lasting negative impacts can be mitigated in consultation with the community by incorporating
inclusive development, benefit-sharing mechanisms, and impact-driven community development
programs aimed at structural transformation of local economies. Mining organizations can also
promote economic inclusion, for example, by recruiting or using suppliers that that recruit workers

37

781
782
783
784

from vulnerable groups, including women-owned enterprises (see also topic 14.21 Non-discriminationand equal opportunity). Extending skills development to workers who are not employees and to the
local community can also contribute to positive impacts and promote a just transition after a mine isclosed.

38

785

Reporting on economic impacts

786
787

If the organization has determined economic impacts to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material Disclosure 3-3 Management of material topics
Topics 2021
Additional sector recommendations
Describe the approach to providing employment, procurement, andtraining opportunities to local communities.

14.9.1

Topic Standard disclosures
GRI 201:
Economic
Performance2016
GRI 203:
Indirect
Economic
Impacts 2016

Disclosure 201-1 Direct economic value generated and distributed
Additional sector recommendations
Report direct c by mine site.

14.9.214.9.3Disclosure 203-1 Infrastructure investments and services supported
Additional sector recommendations
For each mine site, report whether a community needs assessment was
conducted to determine the need for infrastructure and other services,and describe the results.
14.9.4Disclosure 203-2 Significant indirect economic impacts
Additional sector recommendations
Report the number and total spend of education and skills programs
deployed for workers who are not employees, describe the programs,
and the extent to which the programs have been effective.

Disclosure 204-1 Proportion of spending on local suppliers
GRI 204:
Procurement Additional sector recommendations
Practices 2016 Report the percentage of the organization’s procurement spending on
local suppliers by mine site.

14.9.5Additional sector disclosures
Report the percentage of workers hired from the local community by mine site and theorganization's definition used for ‘local community’.15

14.9.6788

References and resources

789
790

GRI 201: Economic Performance 2016 and GRI 202: Market Presence 2016 list authoritativeintergovernmental instruments and additional references relevant to reporting on this topic.

791
792
793

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on economic impacts by the mining sector are listed in the
Bibliography.

15 Workers hired from the local community include those individuals either born or who have the legal right toreside indefinitely (such as naturalized citizens or permanent visa holders) in the same geographic market as themining operation. The geographical definition of ‘local’ can include the community surrounding operations, aregion within a country, or a country. This recommendation is based on Disclosure 202-2 Proportion of senior
management hired from the local community in GRI 202: Market Presence 2016.

39

794

Topic 14.10 Local communities

795
796
797
798
799

Local communities comprise individuals living or working in areas that are affected or that
could be affected by an organization’s activities. An organization is expected to conduct
community engagement to understand the vulnerabilities and priorities of local communities
and how they may be affected by the organization’s activities. This topic covers
socioeconomic, cultural, health, and human rights impacts on local communities.

800
801
802
803
804
805

Mining activities can create social and economic benefits for local communities through local
procurement and employment, taxes and other payments to governments, infrastructure investments,
and community development programs (see also topics 14.9 Economic impacts and 14.23 Payments
to governments). However, mining activities can also trigger negative socioeconomic, cultural, health,and human rights impacts on communities near mine sites, including Indigenous Peoples, throughout
the life of a mine and beyond closure (see also topic 14.11 Rights of Indigenous Peoples).

806
807
808
809

Negative impacts can result from land use requirements that limit the accessibility and availability ofland and natural resources, leading to the loss of tradition, culture, or cultural identity (see also topic
14.12 Land and resource rights). Mining activities can also damage cultural heritage sites. Other
negative impacts on community health and well-being can be caused by:

810
811
812
813
814

•
•
•
•
•

exposure to pollution, hazardous substances, and dust (see also topic 14.3 Air emissions);
contamination of groundwater and surface water (see also topic 14.7 Water and effluents);
increased levels of traffic and pollution from light, noise, and vibration;
degradation of ecosystem services; andreduced fishing and agricultural yields.

815
816

Critical incidents such as explosions, fires, mine collapses, spills, and tailings facility failures pose
further risks on the safety of communities (see also topic 14.15 Critical incident management).

817
818
819
820
821
822
823
824

The influx of workers, job seekers, or others aiming to benefit from the economic activity of a minecan generate social disruption and greater economic inequalities within the local community. This
influx can place local services and resources under pressure, induce inflation, and increase housing
costs. There may also be an increase in substance abuse, gambling, and prostitution, as well as
communicable diseases. Women, in particular, are affected due to the potential rise in sexual violence
and trafficking resulting from the gender imbalance of predominantly male workers. Documented
cases also show the presence of domestic and gender-based violence on mine sites and in miningadjacent communities [160].

825
826
827
828
829

Mining can also trigger social conflicts with human rights impacts. When the interests of the mining
organization are at odds with the interests of the local community, disagreements or grievances canescalate (see also topic 14.14 Security practices). Conflict can occur, for example, due to negativeenvironmental impacts, inadequate engagement with the local community, uneven distribution of
economic benefits, or disputes over land use and natural resources during mining and post-closure.

830
831
832
833
834
835
836

Mining organizations can assess impacts on communities throughout the life of a mine by undertaking
environmental and social impact assessments. This can help ensure that negative impacts are
identified, prevented where possible, and addressed and remedied on time. To balance the negative
impacts of mining, organizations can provide benefits to local communities that contribute to long-term
development. For example, community development agreements can outline obligations forinfrastructure development, land and water use, ASM collaboration, and local employment andprocurement [162].

837
838
839
840
841
842
843
844
845

Meaningful engagement with local communities, characterized by two-way communication that is
responsive and ongoing, can also alleviate tensions and improve community relations. This includes
engaging with stakeholders before decisions are made, acknowledging the potential power imbalance
between the organization and the local community, and ensuring accessible and relevant information.
Mining organizations can enable women’s and other vulnerable groups’ voices to be heard incommunity engagement processes to obtain information that is representative of local priorities while
ensuring the equitable distribution of benefits. Establishing or participating in grievance mechanisms
and other remediation processes tailored to community needs can help organizations address
negative impacts.

40

846

Reporting on local communities

847
848

If the organization has determined local communities to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3:
Material
Topics 2021

Disclosure 3-3 Management of material topics
Additional sector recommendations
•
•
•

•

14.10.1

Describe the approach to identifying stakeholders within local
communities.
List the vulnerable groups that the organization has identified within
local communities by mine site.
Describe the approach to engaging with local communities at eachphase of the life of the mine, including:- how the organization seeks to ensure meaningful engagement;- how the organization seeks to ensure safe and equitable genderparticipation.
Describe the approach to developing and implementing community
development programs, including how engagement with local
stakeholders, impact assessments, and community needs
assessments have informed the programs.

Topic Standard disclosures
Disclosure 413-1 Operations with local community engagement, impact
GRI 413:
assessments, and development programs
Local
Communities Additional sector recommendations
2016
Report any formal community development agreements made by theorganization, by mine site.

14.10.2

Disclosure 413-2 Operations with significant actual and potential negative 14.10.3
impacts on local communities
Additional sector recommendations
Describe impacts on the health and safety of local communities by minesite.

Additional sector disclosures
Report the number and types of grievances from local communities identified by mine
14.10.4
site, including:• the percentage of grievances that were addressed and resolved during thereporting period;• the percentage of the grievances that were resolved through remediation during thereporting period.
849

References and resources

850
851

GRI 413: Local Communities 2016 lists authoritative intergovernmental instruments and additionalreferences relevant to reporting on this topic.

852
853
854

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on local communities by the mining sector are listed in the
Bibliography.

41

855

Topic 14.11 Rights of Indigenous Peoples

856
857
858
859
860

Indigenous Peoples are at higher risk of experiencing negative impacts more severely as aresult of an organization’s activities. Indigenous Peoples have both collective and individual
rights, as set out in the United Nations Declaration on the Rights of Indigenous Peoples andother authoritative international human rights instruments. This topic covers impacts on therights of Indigenous Peoples.

861
862
863
864
865
866
867
868

Mining activities can present economic opportunities and benefits for Indigenous Peoples throughfinancial payments, employment, procurement, training, and community development programs (seealso topic 14.9 Economic impacts). However, they can also disrupt Indigenous Peoples’ ties to theirlands or natural environments, compromise their rights and well-being, and cause displacement (seealso topic 14.12 Land and resource rights). Mining can have impacts on the availability and access towater, which is a key concern for many Indigenous Peoples. Mining activities can further cause
damage to cultural heritage that consists of tangible sites, artifacts, or intangible forms of culture, suchas traditional lifestyles and cultural knowledge.

869
870
871
872

An influx of workers from other areas can result in discrimination toward Indigenous Peoples
regarding access to jobs and opportunities. It can further undermine social cohesion, well-being, andsafety. Indigenous women can be more exposed to risks of prostitution, forced labor, violence, andcommunicable diseases than Indigenous men (see also topic 14.10 Local communities).

873
874
875
876
877
878
879
880
881
882

Indigenous Peoples’ collective and individual rights are recognized in authoritative intergovernmental
instruments. Indigenous Peoples often have a special legal status in national legislation and can becustomary or legal owners of lands to which organizations in the mining sector are granted use rights
by governments. Organizations are expected to obtain free, prior, and informed consent (FPIC) before
initiating operations that could have impacts on land or resources that Indigenous Peoples use orown. This right is recognized in the United Nations Declaration on the Rights of Indigenous Peoples,
which allows Indigenous Peoples to give or withhold consent to a project that may affect them or theirterritories and to negotiate project conditions [179]. Therefore, mining organizations have a
responsibility for respecting Indigenous Peoples' rights, independent of governments’ abilities or
willingness to fulfill their own human rights obligation.

883
884
885
886
887

Mining organizations can foster positive relations with Indigenous Peoples through mutually beneficial
agreements and transparent engagement practices. However, organizations in the sector continue tohave disputes and conflicts with Indigenous Peoples over land ownership and rights. Documented
cases show an absence of good faith consultations and undue pressure on Indigenous Peoples to
accept projects, with opposition to such projects sometimes leading to violence or death [180].

42

888

Reporting on rights of Indigenous Peoples

889
890

If the organization has determined rights of Indigenous Peoples to be a material topic, this sub-section
lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics
Additional sector recommendations•

Describe the approach to identifying Indigenous Peoples who areor could be affected by the organization’s activities.

•

Describe the approach to engaging with Indigenous Peoples,
including:- how the organization seeks to ensure meaningful
engagement;- how the organization seeks to ensure safe and equitablegender participation.
Describe policies, commitments, and actions taken to respect
Indigenous Peoples’ cultural heritage.
Describe the community development programs in place that are
intended to enhance positive impacts for Indigenous Peoples.

••

14.11.1

Topic Standard disclosures
14.11.2
GRI 411: Rights of Disclosure 411-1 Incidents of violations involving rights of Indigenous
Peoples
Indigenous
Peoples 2016
Additional sector recommendations
Describe the identified incidents of violations involving the rights ofIndigenous Peoples.

Additional sector disclosures
List the locations of operations and proven reserves where Indigenous Peoples are present 14.11.3
and are or may be affected by the activities of the organization.
Report whether the organization has been involved in a process of seeking free, prior, and 14.11.4
informed consent (FPIC) from Indigenous Peoples for any of the organization’s activities
and, if so, report for each case:•whether the process has been mutually accepted by the organization and theaffected Indigenous Peoples;•

whether an agreement has been reached, and if so, if the agreement is publicly
available.

891

References and resources

892
893

GRI 411: Rights of Indigenous Peoples 2016 lists authoritative intergovernmental instruments andadditional references relevant to reporting on this topic.

894
895
896

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on rights of Indigenous Peoples by the mining sector are
listed in the Bibliography.

43

897

Topic 14.12 Land and resource rights

898
899
900
901
902

Land and resource rights encompass the rights to use, manage and control land, fisheries,
forests, and other natural resources. An organization’s impacts on the availability andaccessibility of these can affect local communities and other users. This topic covers impacts
from an organization’s use of land and natural resources on human rights and tenure rights,
including from resettlement of local communities.

903
904
905
906
907
908
909
910
911

Mining activities require significant land use for prospecting, exploration, extraction, waste storage,
processing, transportation, and distribution. When adjacent to local communities, these activities
sometimes restrict access to culturally significant locations and natural resources, lead to involuntary
resettlement, and disrupt traditional livelihoods such as agriculture and artisanal mining. The impacts
on land and resource rights can lead to unemployment, marginalization, food insecurity, increased
health risks, and impoverishment. Impacts derived from land use can vary according to the extraction
and transportation method, the size and location of the mine, and the processing required. For
example, displacement is more often associated with surface mining. In many cases, vulnerable
groups are more severely affected (see also topic 14.11 Rights of Indigenous Peoples).

912
913
914
915
916
917
918
919

Unclear rules regarding the tenure rights which regulate access, use, and control of land can lead todisputes, economic and social tensions, and conflict. This can be exacerbated by insufficientconsultation with and compensation to affected communities (see also topic 14.10 Local
communities). For example, in areas where formal statutory tenure laws overlap or go against
traditional customary rules, conflict can be stoked when there is a lack of clarity or unmet expectations
between communities and mining organizations. These disputes can be about compensation, access,or documentation for customary titleholders who might depend on their land for food, culture, andlivelihood.

920
921
922
923
924
925
926
927
928
929

Involuntary resettlement of local communities, including both physical displacement (e.g., relocationor shelter loss) and economic displacement (e.g., loss of access to assets), can result in the loss ofsocial networks, cultural identity, and physical assets, such as schools, places of worship, andcemeteries. Mining organizations may provide monetary compensation or land equivalent to lost
assets, including the value of crops cultivated by customary titleholders. The impacts of resettlement
on livelihoods can be more severe for communities engaged in artisanal and small-scale mining due
to the often informal nature of these activities. In the absence of recognized rights to land andminerals, these communities may not be compensated (see also topic 14.13 Artisanal and small-scale
mining). In some cases, community members resisting resettlement may face threats and intimidation,
as well as violent, repressive, or life-threatening removal from lands.

930
931
932
933
934
935
936
937
938
939

Addressing impacts related to land and resource rights and resettlement requires extensive andongoing assessment of impacts. This can ensure that impacts are identified and prevented, forexample, by avoiding involuntary resettlement where feasible. Measures such as fair compensationand improvements to living conditions can help mitigate impacts and provide a timely remedy.
Ongoing inclusive engagement with local communities throughout the life of a mine and beyond
closure, for example, through consultations and public hearing processes, is essential to ensure theviability and continuity of community livelihoods. This includes ensuring that women and other groups
more vulnerable to impacts are sufficiently represented. Organizations can also seek free, prior, andinformed consent when mining activities may impact land or resources that local communities use or
own.

44

940

Reporting on land and resource rights

941
942

If the organization has determined land and resource rights to be a material topic, this sub-section
lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.12.1

Additional sector recommendations••

Describe the approach to engaging with stakeholders whoserights to land and resources are or could be affected, including:- how the organization seeks to ensure meaningful
engagement;- how the organization seeks to ensure safe andequitable gender participation.
Describe the policies or commitments to providing remediation
to local communities or individuals subject to involuntary
resettlement, and the process for establishing compensation
for loss of assets or other assistance to improve or restore
standards of living or livelihoods.

Additional sector disclosures
List the mine sites where involuntary resettlement has taken place or is planned. For
each mine site, describe how peoples’ livelihoods and human rights are or could be
affected and restored.

14.12.2

List the locations of mine sites where conflicts or violations of land and resource rights 14.12.3(including customary, collective, and informal tenure rights) occurred, and describe theincidents and the stakeholders whose rights were affected.
943

References and resources

944
945
946

The authoritative instruments and references used in developing this topic, as well as resources that
may be helpful for reporting on land and resource rights by the mining sector are listed in the
Bibliography.

45

947

Topic 14.13 Artisanal and small-scale mining

948
949
950
951
952

Artisanal and small-scale mining (ASM) refers to mining by individuals, groups, families, or
cooperatives with minimal or no mechanization and often operating informally. ASM occurs
throughout the world, but is particularly widespread in developing countries where it is an
important source of income and livelihood. This topic covers impacts on and from ASM that
occur as a result of direct and indirect interaction with mining organizations.

953
954
955
956
957
958

An estimated 40 million people around the world are engaged in artisanal and small-scale mining(ASM) [205]. ASM activities are largely informal and often associated with limited access to mining
technology, high labor intensity, and low productivity levels. Mining organizations can come into
contact with ASM at the beginning of mining projects when mineral deposits are exposed and ASM
operators migrate to mine sites. In other cases, an existing ASM presence might exist before mining
organizations commence exploration and extraction.

959
960
961
962
963
964
965

ASM can be legally recognized through artisanal and small-scale mining permits. ASM can beconsidered legitimate when consistent with applicable laws or when there are good faith efforts tooperate within the applicable legal framework and to engage in formalization opportunities [204].
However, ASM can often be considered illegal, especially when undertaken on mining organizations’concessions. Though mining organizations may be vested with concessions to mine by national
regulators, informal ASM operations may have the support of the local community that may beconsistent with social and cultural norms or the informal rules and practices developed over time.

966
967
968
969
970

When ASM operates in the absence of a regulatory environment, interactions and contact with mining
organizations can lead to conflicts over land, access and control of mineral deposits, as well as theright to mine (see also topic 14.12 Land and resource rights). In such cases, mining organizations'use of security personnel to protect their assets can lead to human rights violations (see also topic
14.14 Security practices).

971
972
973
974
975

The proximity of mining organizations to informal ASM activities can hinder the effectiveness of
mitigation strategies for managing an organization’s environmental impacts. For example, efforts tomaintain air or water quality may be impeded due to the use of chemicals or heavy metals in ASM
operations. Areas of high biodiversity value that the organization has an obligation to protect may also
be damaged as a result of uncontrolled access by ASM operators.

976
977
978
979

Mining organizations can become involved with negative impacts when purchasing minerals extracted
by ASM operators. These impacts include lower levels of occupational health and safety andinsufficient environmental practices. In particular, the frequent use of mercury in ASM gold extraction
is a major concern for the environment and the health of workers and local communities.

980
981
982
983

ASM can also involve considerable numbers of children, who often work in mines to supplement
family income (see also topic 14.18 Child labor). Mining organizations can also be involved withincidences of forced labor through their interaction with ASM, as well as face higher risks of being
involved with illegal activities.

984
985
986
987
988
989
990

Mining organizations can undertake community engagement and consultation with ASM operators tobuild constructive relationships. These would start at the exploration phase to identify and regularly
assess, prevent, and mitigate the impacts linked by their business relationships, interactions, or colocation of mining with ASM. Mining organizations can support legitimate ASM activities throughcapacity building, allocating areas for ASM operators to mine, and providing resources and technicalassistance. Mining organizations can also invest in local procurement initiatives, foster collaboration
through buy-back arrangements, and provide support for formalization at regional and national levels.

46

991

Reporting on artisanal and small-scale mining

992
993

If the organization has determined artisanal and small-scale mining to be a material topic, this subsection lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.13.1

Additional sector recommendations••

Describe the approach to engaging with legitimate ASM
operators, and the process used to determine whether they arelegitimate.
Describe the programs in place to enhance positive impacts or
mitigate negative impacts involving ASM, and how engagementwith local authorities and communities has informed them.

Additional sector disclosures
List the mine sites where ASM occurs on or in close proximity to the site.
Report the total number and nature of incidents and conflicts involving ASM and actions
taken to address them.16

14.13.2
14.13.3

994

References and resources

995
996
997

The authoritative instruments and references used in developing this topic, as well as resources that
may be helpful for reporting on artisanal and small-scale mining by the mining sector are listed in the
Bibliography.

16 In the context of this disclosure, an ‘incident’ refers to a legal action or complaint registered with the reportingorganization or competent authorities through a formal process, or an instance of non-compliance identified by
the organization through established procedures (management system audits, formal monitoring programs, orgrievance mechanisms).

47

998

Topic 14.14 Security practices

999
1000
1001

The use of security personnel can play an essential role in allowing an organization to operatesafely and productively, but also has the potential to lead to human rights violations. This
topic covers impacts as a result of the use or presence of security providers.

1002
1003
1004

Many organizations in the mining sector make use of security personnel to protect the organizations’assets or ensure workers’ safety and security. Organizations can employ their own security but morecommonly use private security contractors, or the host government provides security.

1005
1006
1007
1008
1009
1010
1011
1012
1013

Documented cases show human rights violations by security personnel during encounters with local
communities or activists, ranging from threats and intimidation to sexual and physical violence.
Security providers may also be connected to military or paramilitary groups. While security personnel
are deployed across geographies, the risk of human rights violations is heightened in conflict-affected
and high-risk areas (see also topic 14.25). Risks can also be heightened where mining occurs
adjacent to Indigenous Peoples and other vulnerable groups (see also topic 14.11 Rights ofIndigenous Peoples). Artisanal and small-scale mining (ASM) operators can also face higher risks,particularly when concerns exist around ASM encroachment on mining organizations' concessions(see also topic 14.13 Artisanal and small-scale mining).

1014
1015
1016
1017
1018
1019
1020

Actions taken by security personnel against local community members and human rights defenders
can violate the rights to freedom of assembly and speech, which can lead to injuries and loss of life.
Such human rights violations can occur, for example, during protest activities against mining or whencommunities protect their land and resources affected by mining activities (see also topic 14.12 Landand resource rights). Human rights defenders are accorded particular rights and protections, as
outlined in the United Nations Declaration on Human Rights Defenders, but frequently still suffer
human rights abuses and harassment.

1021
1022
1023
1024
1025
1026

Organizations in the sector are responsible for ensuring that security practices are consistent withrespect to human rights [222]. This involves assessing security-related impacts, identifying situations
where impacts on human rights are likely to occur, and working with security providers to ensure thathuman rights are respected. Impacts can also be mitigated more broadly by a better understanding of
the local context, such as the presence of vulnerable groups and the gender composition of the local
community.

48

1027

Reporting on security practices

1028
1029

If the organization has determined security practices to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.14.1

Additional sector recommendation
Describe the approach to ensuring respect for human rights by
public and private security providers, including whether theorganization has committed to implementing the Voluntary Principles
on Security and Human Rights.

Topic Standard disclosures
14.14.2
GRI 410: Security Disclosure 410-1 Security personnel trained in human rights policies
or procedures
Practices 2016
1030

References and resources

1031

GRI 410: Security Practices 2016 lists additional references relevant to reporting on this topic.

1032
1033
1034

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on security practices by the mining sector are listed in the
Bibliography.

49

1035

Topic 14.15 Critical incident management

1036
1037
1038
1039

Critical incident management deals with the prevention and control of incidents that can leadto fatalities, injuries or ill health, environmental impacts, and damage to local communities andinfrastructure. This topic covers impacts from such incidents and an organization’s approachto managing them.

1040
1041
1042
1043
1044
1045

Critical incidents in the mining sector not only cause damage to the organization’s assets but canhave catastrophic consequences for workers, local communities, and the environment, for example,
through air, soil, and water contamination, ecosystem and habitat degradation, and animal mortality.
These impacts have the potential to disrupt other economic activities that depend on natural
resources, such as agriculture and fishing, affecting livelihoods and compromising food safety andsecurity.

1046
1047
1048
1049
1050
1051
1052
1053
1054

Critical incidents in the mining sector can be related to the release of hazardous chemicals andgases, tailings facility failures (see also topic 14.6 Tailings), stope collapses, ground subsidence,
improper use and storage of explosives, fires, floods, and vehicle collisions. Incidents can be
attributed to, for example, human error, mechanical errors, equipment failure (see also topic 14.16
Occupational health and safety), and poor management of waste and hazardous materials (see also
topic 14.5 Waste). Incidents can also be attributed to mining-induced seismicity, climactic conditions,and weather events. Critical incidents can occur across the supply chain, for example, involving
contractors performing on-site mining activities or transportation companies involved in highway
accidents while dispatching minerals.

1055
1056
1057
1058
1059
1060
1061

Implementing a critical control management approach to anticipate incidents can help identify factorsthat can lead to incidents. Negative impacts from critical incidents can be more effectively prevented
and mitigated when an emergency preparedness and response plan is in place. The timely
implementation of these measures when critical incidents occur is essential. Mining organizations canalso bolster preparedness for an emergency by establishing effective communication channels andengaging with local communities about potential health and safety threats related to mining activities(see also topic 14.10 Local communities).

50

1062

Reporting on critical incident management

1063
1064

If the organization has determined critical incident management to be a material topic, this subsection lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.15.1

Additional sector recommendation
Describe the organization’s approach to emergency preparedness
and response plans, and how engagement with local stakeholders
has informed the plans.

Topic Standard disclosures
GRI 306:
Effluents andWaste 2016

Disclosure 306-3 Significant spills17

14.15.2

Additional sector disclosures
Report the number of critical incidents in the reporting period, describe their impacts, and 14.15.3
actions taken to remediate them.
Report the percentage of mine sites that have emergency preparedness and responseplans in place, and a list of the sites that do not.

14.15.4

1065

References and resources

1066
1067

GRI 306: Effluents and Waste 2016 lists authoritative intergovernmental instruments relevant toreporting on this topic.

1068
1069
1070

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on critical incident management by the mining sector are
listed in the Bibliography.

17 The effluents-related content of the GRI Standard GRI 306: Effluents and Waste 2016 has been superseded

by GRI Standard GRI 303: Water and Effluents 2018, and the waste-related content has been superseded by
GRI 306: Waste 2020. The spills-related content in GRI 306: Effluents and Waste 2016 remains in effect.

51

1071

Topic 14.16 Occupational health and safety

1072
1073
1074

Healthy and safe work conditions are recognized as a human right. Occupational health andsafety involves the prevention of physical and mental harm to workers and promotion ofworkers’ health. This topic covers impacts related to workers’ health and safety.

1075
1076
1077
1078
1079
1080
1081

The health and safety of workers engaged in mining activities is an ongoing concern for organizationsin the sector. Hazards include working with heavy machinery, poor mine structures, and exposure toor handling of explosive, flammable, poisonous, or harmful substances. Hazards can be associatedwith working in confined spaces or isolated locations, long working hours, and repetitive tasks.
Extraction methods can also determine the severity of hazards, with workers in underground mines
often facing higher risks. Additionally, workers in developing countries, especially in remote mine sites
are at a higher risk of workplace injuries and ill health.

1082
1083
1084
1085
1086

Hazards associated with the mining sector can result in high-consequence work-related injuries.
Injuries can result from explosives use, the release of gas or dust in confined areas, electrical faults or
fires, the collapse of mine structures or facility failures (see also topics 14.15 Critical incident
management and 14.6 Tailings), or the malfunctioning or misuse of mining equipment. Transportation
accidents frequently occur in the mining sector, particularly among suppliers.

1087
1088
1089
1090
1091
1092
1093

Health hazards can be biological, chemical, ergonomic, or physical in origin. The use of chemicals
and exposure to hazardous substances, such as cyanide or mercury in mineral extraction andprocessing can lead to long-term health impacts for workers. Exposure to extreme temperatures,
harmful radiation, and machinery noise or vibration can result in illness among workers. Healthhazards also include poor hygiene, reduced food or water quality in mine sites and workers'
accommodation that can result in diseases. Vulnerable groups, including pregnant women, can beparticularly susceptible to health hazards in the sector.

1094
1095
1096
1097
1098
1099

Psychosocial hazards related to common employment practices in the sector include fly-in fly-out
work arrangements, long travel times, rotational work, long shifts, night work, irregular working hours,
solitary work, living in the workplace, and inadequate rest (see also topic 14.17 Employment
practices). These practices can also cause fatigue, increasing the risk of injury. In addition,
workplaces characterized by gender imbalance can contribute to increased stress, discrimination, or
sexual harassment (see also topic 14.21 Non-discrimination and equal opportunity).

1100
1101
1102
1103
1104
1105

In the mining sector, the incidence of high-consequence work-related injury tends to be higher for
workers who are not employees, such as contractors. This can be attributed to imbalances in
occupational health and safety management systems coverage and the application of safety
standards, which may not cover contract workers in the same way employees are covered. They
might also be less familiar with workplace safety mechanisms and practices or be less committed to
them.

52

1106

Reporting on occupational health and safety

1107
1108

If the organization has determined occupational health and safety to be a material topic, this subsection lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material Disclosure 3-3 Management of material topics
Topics 2021

14.16.1

Topic Standard disclosures
GRI 403:
Occupational
Health and
Safety 2018

Disclosure 403-1 Occupational health and safety management system

14.16.2

Disclosure 403-2 Hazard identification, risk assessment, and incident
investigation

14.16.3

Disclosure 403-3 Occupational health services

14.16.4

Disclosure 403-4 Worker participation, consultation, and communication 14.16.5
on occupational health and safety
Additional sector recommendation
Report how the organization ensures women’s participation in formal joint
management-worker health and safety committees, and the percentageof women represented in these committees.
Disclosure 403-5 Worker training on occupational health and safety

14.16.6

Disclosure 403-6 Promotion of worker health

14.16.7

Disclosure 403-7 Prevention and mitigation of occupational health andsafety impacts directly linked by business relationships

14.16.8

Disclosure 403-8 Workers covered by an occupational health and safety 14.16.9
management system
Disclosure 403-9 Work-related injuries

14.16.10

Disclosure 403-10 Work-related ill health

14.16.11

1109

References and resources

1110
1111

GRI 403: Occupational Health and Safety 2018 lists authoritative intergovernmental instruments andadditional references relevant to reporting on this topic.

1112
1113
1114

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on occupational health and safety by the mining sector are
listed in the Bibliography.

53

1115

Topic 14.17 Employment practices

1116
1117
1118

Employment practices refer to an organization’s approach to job creation, terms of
employment, and working conditions for its workers. This topic also covers the employment
and working conditions in an organization’s supply chain.

1119
1120
1121
1122

While mining can offer well-paid work opportunities, negative impacts on workers can derive fromchallenging working conditions and ineffective labor-management consultations. Job insecurity due toclosures, fluctuating commodity price cycles, and technological advances, including automation,
provide additional challenges for workers.

1123
1124
1125
1126
1127
1128

Employment practices can vary in relation to remuneration, hours of work, health and safety
coverage, training opportunities, social protection, job security, and access to grievance mechanisms.
Full-time employees generally have access to benefits that might not be available to part-time
employees. Employment terms can vary between local workers and migrant workers, whereby
remuneration for these workers may be unequal, and benefits, such as bonuses, housing allowances,and private insurance plans, may only be offered to high-skilled migrant workers.

1129
1130
1131
1132
1133
1134

Various activities in the mining sector may be outsourced to suppliers. This practice is common during
all phases in the life of the mine, such as during construction or maintenance, or for specific activities,
such as catering, drilling, security, and transportation. Outsourcing activities could allow organizationsin the mining sector to reduce their labor costs or bypass collective agreements that are in place for
employees, potentially increasing disparities between workers (see also topic 14.20 Freedom of
association and collective bargaining).

1135
1136
1137
1138
1139
1140
1141
1142
1143

Many jobs in the mining sector have complex shift patterns involving long hours and night work toensure the continuity of operations around the clock. This can cause high levels of fatigue andincrease risks related to health and safety. The remote locations of many mine sites might necessitate
the use of fly-in fly-out or other transportation arrangements. Workers who are transported to minesites for several weeks at a time and often required to work irregular shifts can experience negative
impacts on their psychosocial health (see also topic 14.16 Occupational health and safety). Irregular
work shifts and time required away from families can also act as a barrier to the employment ofprimary caregivers - often women - in the sector (see also topic 14.21 Non-discrimination and equal
opportunity).

1144
1145
1146

Mining organizations can support workers by addressing transformations in the sector, such as
automation, the deployment of new technologies, and the low-carbon transition, by providing
resources for training, education, and the development of long-term skills and capacities.

54

1147

Reporting on employment practices

1148
1149

If the organization has determined employment practices to be a material topic, this sub-section lists
the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.17.1

Topic Standard disclosures
GRI 202: Market
Presence 2016

Disclosure 202-1 Ratios of standard entry-level wage by gendercompared to local minimum wage

14.17.2

GRI 401:
Employment 2016

Disclosure 401-1 New employee hires and employee turnover

14.17.3

14.17.4
Disclosure 401-2 Benefits provided to full-time employees thatare not provided to temporary or part-time employees
Additional sector recommendation
Report benefits provided to employees that are not provided toworkers who are not employees and whose work and workplace
are controlled by the organization.
Disclosure 401-3 Parental leave

14.17.5

GRI 402:
Disclosure 402-1 Minimum notice periods regarding operational
Labor/Managementchanges
Relations 201614.17.6

GRI 404: Training Disclosure 404-1 Average hours of training per year per
and Education 2016 employee

14.17.7

Disclosure 404-2 Programs for upgrading employee skills andtransition assistance programs

14.17.8

GRI 414: Supplier Disclosure 414-1 New suppliers that were screened using social 14.17.9
Social Assessment criteria
2016
Disclosure 414-2 Negative social impacts in the supply chain and 14.17.10
actions taken
1150

References and resources

1151
1152
1153

GRI 401: Employment 2016, GRI 402: Labor/Management Relations 2016, GRI 404: Training and
Education 2016, and GRI 414: Supplier Social Assessment 2016 list authoritative intergovernmental
instruments and additional references relevant to reporting on this topic.

1154
1155
1156

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on employment practices by the mining sector are listed in
the Bibliography.

55

1157

Topic 14.18 Child labor

1158
1159
1160
1161

Child labor is defined as work that deprives children of their childhood, their potential, andtheir dignity, and that is harmful to their development, including by interfering with theireducation. It is a violation of human rights and can lead to lifelong negative impacts. Abolitionof child labor is a fundamental principle and right at work.

1162
1163
1164
1165
1166

Children face multiple hazards when working in a mine, such as falling rocks, explosions, fires, andthe collapse of mine walls. Because mining often occurs in remote areas with weak law enforcement,
lacking schools, social services, and family and community support, work in mines can also be
morally and psychologically hazardous for children. The ILO considers mining and quarrying as
hazardous work and one of the worst forms of child labor, the elimination of which is a priority.

1167
1168
1169
1170
1171
1172
1173

Mining organizations are more likely to become involved with child labor through their suppliers than
through their own activities, for example, during the construction of mine sites where work is carriedout by suppliers. Mining organizations that purchase minerals extracted by artisanal and small-scale
mining (ASM) operators can also become involved with child labor when the ASM operators use childlabor (see also topic 14.13 Artisanal and small-scale mining). There are an estimated one million
children between the ages of five and 17 engaged worldwide in ASM and quarrying activities [251][252].

1174
1175
1176
1177

Mining organizations can be more exposed to risks of child labor when operating in conflict-affected
and high-risk areas (see also topic 14.25). Increased poverty in rural areas owing to a lack of
employment opportunities and poor wages can drive the incidence of child labor in ancillary or support
activities.

1178
1179
1180
1181
1182

To fulfill their responsibility to respect human rights, mining organizations are expected to carry out
due diligence to identify activities and business relationships that are at significant risk for incidents ofchild labor and use their leverage to contribute to the effective abolition of child labor. As part of a
global effort, several governments have issued legislation requiring public reporting to address childlabor. Such legislation applies to organizations in the mining sector.

1183

Box 5. Holistic approach to combat child labor

1184
1185

Although the use of child labor has declined globally, increased artisanal and small-scale mining(ASM) activity over the past decades may have resulted in higher levels of children working in mining.

1186
1187
1188
1189
1190
1191
1192

Local economic circumstances and the need for additional family income are key drivers for childlabor in mines. Studies have found that disengagement from ASM by mining organizations to avoid
the negative impacts of child labor can paradoxically exacerbate the issue and drive ASM to operate
in more informal environments with more hazardous working conditions. To holistically address theissue, mining organizations can collaborate with ASMs and local communities to identify which
activities are being performed by children and who the children are and work with authorities to assist
and support sustained economic growth [254].

56

1193

Reporting on child labor

1194
1195

If the organization has determined child labor to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.18.1

Topic Standard disclosures
GRI 408: Child labor Disclosure 408-1 Operations and suppliers at significant risk for2016
incidents of child labor

14.18.2

GRI 414: SupplierSocial Assessment
2016

14.18.3

Disclosure 414-1 New suppliers that were screened using social
criteria

1196

References and resources

1197
1198

GRI 408: Child labor 2016 and GRI 414: Supplier Social Assessment 2016 list authoritativeintergovernmental instruments and additional references relevant to reporting on this topic.

1199
1200
1201

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on child labor by the mining sector are listed in the
Bibliography.

57

1202

Topic 14.19 Forced labor and modern slavery

1203
1204
1205
1206

Forced labor is defined as all work or service which is exacted from any person under the
menace of penalty and for which a person has not offered themselves voluntarily. Freedom
from forced labor is a human right and a fundamental right at work. This topic covers anorganization’s approach to identifying and addressing forced labor and modern slavery.

1207
1208
1209
1210

It is estimated that 4% of all forced labor happens in mining and quarrying [264]. Forced labor andmodern slavery occur in situations of involuntary recruitment through trafficking, difficulty leaving theemployer without penalty, violent threats, debt bondage, deceptive recruitment, withholding of wages,
or the retention of identification documents.

1211
1212
1213
1214
1215

Cases of forced labor and modern slavery are especially prevalent in artisanal and small-scale mining(see also topic 14.13) and in conflict-affected and high-risk areas (see also topic 14.25). Migrant
workers in the mining sector are also more likely to work under conditions of coercion. They may nothave valid work permits, be unaware of their legal status, and even can have their passports or
identification documents taken away.

1216
1217
1218
1219
1220
1221

Mining organizations can be involved with incidents of forced labor and modern slavery through theirbusiness relationships, such as with suppliers who may operate in countries with low enforcement of
human rights. In order to fulfill their responsibility to respect human rights, mining organizations are
expected to carry out due diligence to identify mine sites and business relationships that are atsignificant risk for incidents of forced labor and modern slavery. Organizations can also use leverage
to improve labor conditions to combat forced labor and modern slavery throughout the supply chain.

1222
1223
1224

As part of a global effort, several governments have issued legislation requiring public reporting on
addressing modern slavery, including forced labor practices. Such legislation applies to organizationsin the mining sector.

58

1225

Reporting on forced labor and modern slavery

1226
1227

If the organization has determined forced labor and modern slavery to be a material topic, this subsection lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.19.1

Topic Standard disclosures
GRI 409: Forced orCompulsory Labor
2016

Disclosure 409-1 Operations and suppliers at significant risk forincidents of forced or compulsory labor

14.19.2

GRI 414: SupplierSocial Assessment
2016

Disclosure 414-1 New suppliers that were screened using social
criteria

14.19.3

1228

References and resources

1229
1230
1231

GRI 409: Forced or Compulsory Labor 2016 and GRI 414: Supplier Social Assessment 2016 list
authoritative intergovernmental instruments and additional references relevant to reporting on this
topic.

1232
1233
1234

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on forced labor and modern slavery by the mining sector
are listed in the Bibliography.

59

1236

Topic 14.20 Freedom of association and collective
bargaining

1237
1238
1239
1240
1241

Freedom of association and collective bargaining are human rights and fundamental rights atwork. They include the rights of employers and workers to form, join, and run their own
organizations without prior authorization or interference, and to collectively negotiate working
conditions and terms of employment. This topic covers an organization’s approach andimpacts related to freedom of association and collective bargaining.

1242
1243
1244
1245

Freedom of association and collective bargaining can help improve working conditions in the mining
sector, including occupational health and safety, wages, and job security. They address the right ofworkers to assemble, organize, belong to trade unions or political parties, elect representatives, andstrike without interference from their employers.

1246
1247
1248
1249
1250
1251

Many workers in the mining sector have traditionally been represented by trade unions, with jobs
covered by collective bargaining agreements. However, some mining activities take place in countries
where workers’ rights are restricted or not efficiently enforced. Restrictions on effective worker
representation might exist even in jurisdictions where unions are legal, and workers who join unions
might face intimidation or unfair treatment, harassment, payment cuts, or even employment
termination.

1252
1253
1254
1255
1256
1257
1258
1259

Documented cases of interference with freedom of association and collective bargaining in the sector
include the detention of managers and other employees, the invasion of privacy, the non-adherence
to collective agreements, and the prevention of trade union access to workplaces to assist workers.
Other documented cases include the refusal to bargain in good faith with workers’ chosen tradeunions, as well as trade union members and leaders being subjected to threats, harassment, forced
disappearance, violence, and death. Unfair dismissals and unilateral cancellation of collective
bargaining agreements are other forms of interference with freedom of association and collective
bargaining.

1260
1261
1262
1263
1264
1265
1266

Differing terms and conditions of employment in the sector can cause disparity among workers in
implementing workers’ rights. Contract workers, for example, are often excluded from the scope ofcollective bargaining agreements and might receive less favorable employment conditions and lower
base salaries or benefits compared to employees. Lack of access to freedom of association andcollective bargaining can result in adverse working conditions such as low wages and long working
hours that exacerbate impacts on workers who already face increased work-related vulnerabilities andisolation (see also topic 14.21 Non-discrimination and equal opportunity).

1267
1268
1269
1270
1271

Trade unions have reported restrictions on temporary workers or workers employed by suppliers
accessing the same rights as other employees. In some cases, organizations have hired workers on
short-term contracts or outsourced jobs to prevent workers from joining unions. Similarly, migrant
workers are also less likely to be covered by labor agreements or to be able to participate freely inunions.

1272
1273
1274
1275
1276

Mining organizations can ensure that workers of all employment conditions have access to grievancemechanisms, often facilitated or partly designed by unions, to help resolve stakeholder concerns
before they develop into grievances and conflicts. According to the International Labour Organization(ILO), all workers should enjoy the right to freedom of association and collective bargaining, andorganizations should ensure that these rights are not unreasonably affected.

1235

60

1277

Reporting on freedom of association and collective bargaining

1278
1279
1280

If the organization has determined freedom of association and collective bargaining to be a material
topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by themining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.20.1

Topic Standard disclosures
GRI 407: Freedom Disclosure 407-1 Operations and suppliers in which the right toof Association and freedom of association and collective bargaining may be at risk
Collective
Bargaining 201614.20.2

1281

References and resources

1282
1283

GRI 407: Freedom of Association and Collective Bargaining 2016 lists authoritative intergovernmental
instruments relevant to reporting on this topic.

1284
1285
1286

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on freedom of association and collective bargaining by themining sector are listed in the Bibliography.

61

1288

Topic 14.21 Non-discrimination and equal
opportunity

1289
1290
1291
1292

Freedom from discrimination is a human right and a fundamental right at work. Discrimination
can impose unequal burdens on individuals or deny fair opportunities on the basis ofindividual merit. This topic covers impacts from discrimination and practices related todiversity, inclusion, and equal opportunity.

1293
1294
1295
1296
1297

The nature of work in the mining sector, including its conditions, locations, necessary skills, and types
of work, can inhibit diversity and equal opportunity for workers. While various barriers to entry inmining can be detrimental to creating a diverse and equitable workplace, discrimination within mining
organizations can also impede job access and career development and lead to disparities intreatment, base salary, and benefits.

1298
1299
1300
1301
1302

Discrimination can occur within mining organizations and the activities that they directly undertake aswell as in their supply chain. Discrimination can occur based on age, gender, race, religion,
nationality, sexual orientation, or worker status. Individuals and vulnerable groups often face a higher
risk of discrimination. They include Indigenous Peoples, persons from ethnic or other minorities,
migrant workers, or workers with HIV/AIDs or other chronic health issues.

1303
1304
1305
1306
1307
1308

The mining sector is characterized by a significant gender imbalance among workers, including senior
management. Examples of unequal treatment for women workers include impeded access to jobs,
less pay compared to male counterparts, and hiring discrimination. Other challenges are the effects of
fly-in fly-out work arrangements, long hours, limited parental leave and childcare, and a lack ofappropriate facilities and protective equipment for women at mine sites. All of which create barriers toentry for women and primary caregivers.

1309
1310
1311
1312
1313
1314
1315

In addition, male-dominated work cultures and gendered organizational norms have contributed to thelikelihood of sexual harassment in the workplace, documented in fly-in fly-out worker camps. The
remoteness of mine sites can also contribute to gender-based discrimination due to having lessaccess to protective services, legal representation, and law enforcement personnel. Recognizing
women’s rights at work, providing gender-appropriate facilities and equipment, and ensuring equal
opportunities are examples of actions organizations can take to achieve gender equity and inclusionin the workplace.

1316
1317
1318
1319
1320
1321
1322

Local workers and Indigenous Peoples can experience racial and ethnic discrimination at allorganizational levels. Jobseekers from local communities are sometimes excluded from the hiring
process or might receive lower pay than expatriate employees recruited for skill-specific roles. Migrant
workers, especially when low-skilled or working at the mine site on a temporary basis, can face
additional forms of discrimination in employment and treatment (see also topic 14.17 Employment
practices). Contract workers can also be more vulnerable to discrimination if organization-wide
discrimination policies do not protect their working arrangements.

1323
1324
1325
1326
1327

Alongside accessible and effective grievance mechanisms, understanding how specific groups may
be subject to discrimination across different locations of mining activities can help the sector
effectively address discriminatory practices. Establishing and supporting transparent workplacepolicies on inclusion and diversity, such as training workers about cultural sensitivity and nondiscrimination, can help foster a respectful workplace and prevent discrimination.

1287

62

1328

Reporting on non-discrimination and equal opportunity

1329
1330

If the organization has determined non-discrimination and equal opportunity to be a material topic, thissub-section lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.21.1

Topic Standard disclosures
GRI 202: Market
Presence 2016

Disclosure 202-2 Proportion of senior management hired fromthe local community

14.21.2

GRI 401:
Employment 2016

Disclosure 401-3 Parental leave

14.21.3

GRI 404: Training Disclosure 404-1 Average hours of training per year per
and Education 2016 employee

14.21.4

GRI 405: Diversity
and Equal
Opportunity 2016

Disclosure 405-1 Diversity of governance bodies and employees 14.21.5
Additional sector recommendations
Report whether the organization has a gender equality plan orpolicy in place and, if so, provide a summary of the plan, andprogress made in implementing the plan.
Disclosure 405-2 Ratio of basic salary and remuneration of
women to men
Additional sector recommendations••

14.21.6

Report the ratio of basic salary and remuneration of women
to men by mine site.
Report the ratio of basic salary and remuneration by otherindicators of diversity, by mine site, where relevant.

GRI 406: NonDisclosure 406-1 Incidents of discrimination and corrective
discrimination 2016 actions taken

14.21.7

1331

References and resources

1332
1333
1334

GRI 202: Market Presence 2016, GRI 401: Employment 2016, GRI 404: Training and Education
2016, GRI 405: Diversity and Equal Opportunity 2016, and GRI 406: Non-discrimination 2016 list
authoritative intergovernmental instruments relevant to reporting on this topic.

1335
1336
1337

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on non-discrimination and equal opportunity by the mining
sector are listed in the Bibliography.

63

1338

Topic 14.22 Anti-corruption

1339
1340
1341
1342
1343

Anti-corruption refers to how an organization manages the potential of being involved withcorruption. Corruption is practices such as bribery, facilitation payments, fraud, extortion,collusion, money laundering, or the offer or receipt of an inducement to do something
dishonest or illegal. This topic covers impacts related to corruption and an organization’s
approach related to contract and ownership transparency.

1344
1345
1346
1347
1348

Corruption in the mining sector can occur throughout the value chain, irrespective of the country ofoperation or the country's economic development, location, and political context. Negative impacts ofcorruption include misallocation of resource revenues, damage to the environment and people bymining projects when mineral rights are granted to unqualified or unethical organizations, abuse of
democracy and human rights, and political instability.

1349
1350
1351
1352
1353

Corruption can also divert resource revenues to private beneficiaries at the expense of public
investments in infrastructure or services. This can be particularly critical in countries with high poverty
levels where existing inequalities might be intensified. The risk of corruption is prevalent in conflictafflicted and high-risk areas since increased pressure on the supply of resources and instability might
be exploited (see also topic 14.25 Conflict-affected and high-risk areas).

1354
1355
1356
1357
1358

Characteristics of the mining sector that increase the likelihood of corruption include frequentinteraction between mining organizations and politically exposed persons,18 such as government
officials for licenses and regulatory approvals. Other relevant characteristics include the complex
financial transactions and the international reach of the sector (see also topic 14.23 Payments togovernments).

1359
1360
1361
1362
1363
1364
1365
1366

State-owned enterprises (SOEs) in the mining sector are more exposed to corruption, particularly inawarding permits, procuring goods and services, commodity trading, and non-commercial activities
such as social expenditures [288]. SOEs might have less effective internal controls and fewertransparency expectations than public companies and often receive preferential treatment due to their
special legal status in a country. In addition to driving profit, SOEs sometimes pursue broader
objectives such as community development. However, without adequate oversight, measures forcommunity development might be abused for corrupt purposes. Private mining organizations
partnering with SOEs are thus more prone to corruption due to their business relationship.

1367
1368
1369
1370
1371
1372
1373
1374

In the mining sector, corruption has been detected in awarding exploration and production contracts
and licenses, for example, to obtain confidential information, to influence decision-making, or to avoid
environmental or local content requirements. Corruption can also occur in the consultation process
when seeking consent and when compensating local communities, either directly or through local
governments, which might lack transparent financial procedures (see also topic 14.12 Land andresource rights and 14.11 Rights of Indigenous Peoples). Corruption in these processes may result inlicenses being awarded to less qualified organizations, jeopardizing public investments, or negatively
impacting the environment and local communities.

1375
1376
1377

Corrupt practices can also be aimed at blocking or shaping policies and regulations or influencing
their enforcement. This is particularly common to land and resource rights regulations, taxes andother government levies, or environmental protections (see also topic 14.24 Public policy).

1378
1379
1380

A lack of transparency in procurement practices can have significant economic impacts on hostcountries and local economic development (see also topic 14.9 Economic impacts). Examples of thiscan include paying bribes to get regulations or quality requirements waived, receiving kickbacks for

18 Politically exposed person is defined by the Financial Action Taskforce (FATF) as 'an individual who is or has

been entrusted with a prominent public function' [287].

64

1381
1382

securing contracts at inflated prices, profiting from inflated prices charged by an entity established asa front organization, and favoring companies connected to local regulators.

1383
1384
1385
1386
1387
1388
1389
1390
1391

Lack of disclosure on contracts and licensing over mineral resource extraction may obstruct public
scrutiny of investments and transactions related to project-related negative impacts and benefits,
including negotiated terms and obligations of organizations. Fair terms for sharing risks and rewarding
benefits are particularly relevant because of the long-term time horizons and widespread impacts ofmining projects. Contract transparency helps local communities hold governments and organizations
accountable for their negotiated terms and obligations. Opaque ownership structures, in turn, canmake it difficult to determine who benefits from these financial transactions. Beneficial ownershiptransparency has been identified as a vehicle to deter conflicts of interest, corruption, tax avoidance,and evasion.

1392
1393
1394

Stakeholders, the marketplace, and international norms expect organizations in the mining sector todemonstrate their adherence to national laws, integrity, governance, and responsible businesspractices to combat corruption and prevent the negative impacts that stem from it.

65

1395

Reporting on anti-corruption

1396
1397

If the organization has determined anti-corruption to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.22.1

Additional sector recommendations
Describe how potential impacts of corruption or risks of corruption are
managed in the organization’s procurement practices and throughout
the supply chain.

Topic Standard disclosures
GRI 205: Anticorruption 2016

Disclosure 205-1 Operations assessed for risks related to corruption 14.22.2

Disclosure 205-2 Communication and training about anti-corruption
policies and procedures

14.22.3

Disclosure 205-3 Confirmed incidents of corruption and actions taken 14.22.4

Additional sector disclosures
Describe the approach to contract transparency, including:••

14.22.5

whether contracts and licenses are made publicly available and, if so, where
they are published;
if contracts or licenses are not publicly available, the reason for this and actions
taken to make them public in the future.19

List the organization’s beneficial owners and explain how the organization identifies thebeneficial owners of business partners, including joint ventures and suppliers.20

14.22.6

1398

References and resources

1399
1400

GRI 205: Anti-corruption 2016 lists authoritative intergovernmental instruments and additionalreferences relevant to reporting on this topic.

1401
1402
1403

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on anti-corruption by the mining sector are listed in the
Bibliography.

19 This additional sector disclosure is based on Requirement 2.4. Contracts in the EITI Standard 2019. Definitions

for contracts and licenses can be found in the EITI Standard 2019 [305].
20 This additional sector disclosure is based on Requirement 2.5. Beneficial ownership c., d., and f. in the EITIStandard 2019 [305].

66

1404

Topic 14.23 Payments to governments

1405
1406
1407
1408

Lack of transparency about payments to governments can contribute to inefficientmanagement of public funds, illicit financial flows, and corruption. This topic covers impacts
from an organization's practices related to payments to governments and the organization’s
approach to transparency of such payments.
The mining sector can have significant impacts on national incomes, fiscal revenues, and foreignexchange revenues by means of various payments to governments (see also topic 14.9 Economic
impacts). These payments include commodity trading revenues, exploration and production licensing
fees, taxes and royalties, and signature, discovery, and production bonuses.

1409
1410
1411
1412

Organizations that apply aggressive tax practices or tax non-compliance can diminish national tax
revenues to the detriment of the public good. Avoidance of taxes and other payments to governments
can be facilitated by tax minimization practices such as transfer pricing or illicit financial flows, which
include the cross-border movement of money that is illegally earned, transferred, or used [302].

1413
1414
1415
1416

Organizations can also receive financial assistance from governments in the form of tax reliefs,
subsidies, grants, or financial incentives, potentially hindering government revenue collection andreducing the financial benefits of mining. These risks are more prevalent in developing countries aswell as conflict-affected and high-risk areas where the need for public revenue is often higher.

1417
1418
1419
1420
1421

Reporting on payments to governments can help distinguish the economic importance of the mining
sector to countries, enable public debate, and inform government decision-making. It can also provide
insights into the terms of contracts, increase accountability, and strengthen revenue collection andmanagement. On the other hand, a lack of transparency by mining organizations can impede thedetection of potentially misallocated revenues and corruption (see also topic 14.22 Anti-corruption).

1422
1423
1424
1425
1426
1427
1428
1429

When disclosing information on payments to governments, organizations in the mining sector often
report aggregate payments at an organizational level. However, this can provide limited insight into
payments made in each country or related projects. Reporting country-by-country and by mine siteallows for comparisons of the payments made to those stipulated in fiscal, legal, and contractual
terms. It also allows for an assessment of the financial contribution of mining activities to hostcountries and communities. Full disclosure enables governments to address tax avoidance andevasion, correct information asymmetry, and level the playing field for governments when negotiating
contracts.

67

1430

Reporting on payments to governments

1431
1432

If the organization has determined payments to governments to be a material topic, this sub-section
lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material Disclosure 3-3 Management of material topics
Topics 2021

14.23.1

Topic Standard disclosures
GRI 201:
Economic
Performance
2016

Disclosure 201-1 Direct economic value generated and distributed

14.23.2

Disclosure 201-4 Financial assistance received from government

14.23.3

Additional sector recommendation
For state-owned organizations (SOEs):•

GRI 207: Tax
2019

Report the financial relationship between the government and theSOE.21

Disclosure 207-1 Approach to tax

14.23.4

Disclosure 207-2 Tax governance, control, and risk management

14.23.5

Disclosure 207-3 Stakeholder engagement and management of concerns 14.23.6
related to tax
Disclosure 207-4 Country-by-country reporting

14.23.7

Additional sector recommendation•

Report a breakdown of the payments to governments levied at the
project-level, by project, and the following revenue streams, if
applicable:
The host government’s production entitlement;
National state-owned company production;
Royalties;
Dividends;
Bonuses (e.g., signature, discovery, production bonuses);
License fees, rental fees, entry fees, and other considerations forlicenses or concessions;
Any other significant payments and material benefits togovernment.22

21 This additional sector recommendation is based on Requirement 2.6 State participation in the EITI Standard

2019 [305].
22 This additional sector recommendation is based on Requirement 4.1 Comprehensive disclosure of taxes andrevenues and Requirement 4.7. Level of disaggregation in the EITI Standard 2019. A definition for project can befound in the EITI Standard 2019 [305].

68

•

Report the value of any thresholds23 that have been applied and anyother contextual information necessary to understand how the projectlevel payments to governments reported have been compiled.

Additional sector disclosures
For minerals purchased from the state or from third parties appointed by the state to sell on
their behalf, report:• volumes and types of minerals purchased;• full names of the buying entity and the recipient of the payment;• payments made for the purchase.24

14.23.8

1433

References and resources

1434
1435

GRI 201: Economic Performance 2016 and GRI 207: Tax 2019 list authoritative intergovernmental
instruments and additional references relevant to reporting on this topic.

1436
1437
1438

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on payments to governments by the mining sector are
listed in the Bibliography.

1439

23 The EITI Standard 2019 specifies that in countries implementing the EITI, the multi-stakeholder group for thecountry agrees which payments and revenues are material, including appropriate thresholds [305]. The
organization can use the relevant threshold set by the EITI multi-stakeholder group. If there is no relevant
threshold set, the organization can use a threshold equivalent to that established for the European Union, which
specifies that ‘Payments, whether a single payment or a series of related payments, below EUR 100,000 within
the reporting period can be excluded’ [297].
24 This additional sector disclosure is based on Requirement 4.2 Sale of the state’s share of production or otherrevenues collected in kind in the EITI Standard 2019 [305] and EITI Reporting Guidelines for companies buying
oil, gas and minerals from governments [296].

69

1440

Topic 14.24 Public policy

1441
1442
1443
1444
1445
1446
1447

An organization can participate in public policy development, directly or through anintermediary organization, by means of lobbying or making financial or in-kind contributions
to political parties, politicians, or causes. While an organization can encourage thedevelopment of public policy that benefits society, participation can also be associated withcorruption, bribery, undue influence, or an imbalanced representation of the organization’s
interests. This topic covers an organization’s approach to public policy advocacy and theimpacts that can result from the influence an organization exerts.

1448
1449
1450
1451
1452

Organizations in the mining sector can influence public policy development through lobbying andadvocacy at local, regional, and national levels. These measures can allow access to government
representatives and increase organizations' influence over public policy decisions affecting the mining
sector. Advocacy and lobbying can be carried out directly by the organization or through industry
groups or other associations supported by the mining organization.

1453
1454
1455

The sector can use its influence to advance responsible sector practices by safeguarding existing
jobs, assisting in community development, and fostering foreign investment in a country. However,public policy and lobbying activities can also be used to:

1456
1457
1458
1459

•
•
•
•

1460
1461
1462

For example, mining organizations are under increasing scrutiny for links to industry groups that haveadvocated for policies that are inconsistent with the organizations’ own publicly stated positions andthe goals of the Paris Agreement [307].

1463
1464
1465

Mining organizations can also influence public policy at local levels to have mining developments
approved, for example, by colluding with local leaders while excluding the wider community fromdecision-making processes (see also topic 14.10 Local communities).

1466
1467
1468
1469
1470

In some cases, direct contributions to political parties or through intermediaries can be used toengender favor for private sector interests. These contributions can be linked to corruption, especiallyin areas where regulations on political donations and lobbying are weak (see also topic 14.22 Anticorruption). Mining organizations also employ former government representatives to acquire sensitive
or insider knowledge about future policies to gain a commercial advantage.

1471
1472
1473
1474

Transparency about lobbying activities and political donations by mining organizations and affiliatedindustry groups can help accountability bodies, the public, and the media scrutinize whether mining
organizations, through their own activities or those of the interest groups they are affiliated with, have
unduly influenced laws, policies, and approvals.

secure mining license approvals;
influence legislation on environmental and social assessments;
lower taxes and other government levies (see also topic 14.23 Payments to governments);
shape environmental policies which can ultimately obstruct sustainable development.

70

1475

Reporting on public policy

1476
1477

If the organization has determined public policy to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.24.1

Additional sector recommendation••

Describe the organization’s stance on significant issues that are
the focus of its participation in public policy development andlobbying; and any differences between these positions and its
stated policies, goals, or other public positions.
Report whether the organization is a member of, or contributes
to, any representative associations or committees that participate
in public policy development and lobbying, including:- the nature of this contribution;
any differences between the organization’s stated policies,
goals, or other public positions on significant issues and thepositions of the representative associations or committees. 25

Topic Standard disclosures
GRI 415: Public
Policy 2016

Disclosure 415-1 Political contributions

14.24.2

1478

References and resources

1479
1480

GRI 415: Public Policy 2016 lists authoritative intergovernmental instruments and additionalreferences relevant to reporting on this topic.

1481
1482
1483

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on public policy by the mining sector are listed in the
Bibliography.

25 These additional sector recommendations are based on reporting recommendations 1.2.1 and 1.2.2 in GRI

415: Public Policy 2016.

71

1484

Topic 14.25 Conflict-affected and high-risk areas

1485
1486
1487
1488

When operating in or sourcing from conflict-affected and high-risk areas, organizations are
more likely to be involved in human rights and legal violations and be implicated in corruption
and financial flows contributing to conflict. This topic covers an organization’s approach andimpacts related to operating in or sourcing from conflict-affected and high-risk areas.

1489
1490
1491
1492
1493
1494

Many organizations in the mining sector operate in or have business relationships with entities inconflict-affected and high-risk areas.26 In these areas, the heightened risk of serious human rights
abuses includes incidents of forced labor, child labor, sexual violence, and violations of international
humanitarian law. The sheer presence of mining activities can exacerbate conflict. Extraction by
nature has higher risks of significant negative impacts, such as financing conflict or fuelling, facilitating
or exacerbating conditions of conflict [318].

1495
1496
1497
1498
1499
1500

In conflict-affected and high-risk areas, armed groups or their affiliates often illegally control minesites, transportation routes, or points where minerals are traded [318]. These groups can illegally tax
or extort money and minerals, use forced labor, or commit other human rights abuses. Profits fromthese activities are often used to finance armed conflict. Mining organizations can be linked, directlyor through their suppliers, to conflict by procuring minerals from, making payments to, or otherwise
providing logistical assistance or equipment to armed groups or their affiliates.

1501
1502
1503
1504
1505

While the security practices commonly used by mining organizations safeguard mine workers andassets in conflict-affected and high-risk areas, security personnel can be linked to human rights
abuses and other illegal activities (see also topic 14.14 Security practices). ASM operators, vulnerable
groups such as Indigenous Peoples, and human rights defenders are often severely affected byviolence and harassment in these areas.

1506
1507
1508
1509

Organizations are also more likely to be implicated in corrupt practices, such as bribery and money
laundering, in conflict-affected and high-risk areas. Corrupt practices also include opaque financial
flows such as taxes, fees, and royalties paid to governments which are often difficult to trace and may
end up financing conflict (see also topics 14.22 Anti-corruption and 14.23 Payments to governments).

1510
1511
1512
1513

When operating in or sourcing from conflict-affected and high-risk areas, mining organizations should
conduct robust due diligence to ensure that they respect human rights and do not contribute to conflict[318]. International humanitarian law is binding on any organization whose activities are closely linked
to an armed conflict and can also provide guidance to limit the effects of armed conflict.

26 According to Organisation for Economic Co-operation and Development (OECD), conflict-affected and high-risk areas are identified by the presence of armed conflict, widespread violence or other risks of harm to people.
High-risk areas may include areas of political instability or repression, institutional weakness, insecurity, collapseof civil infrastructure and widespread violence [318].

72

1514

Reporting on conflict-affected and high-risk areas

1515
1516

If the organization has determined conflict-affected and high-risk areas to be a material topic, this subsection lists the disclosures identified as relevant for reporting on the topic by the mining sector.
STANDARDDISCLOSURE

SECTOR
STANDARDREF #Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.25.1

Additional sector recommendations
Describe the approach to ensuring adherence to international
humanitarian law when operating in conflict-affected and high-riskareas.

Additional sector disclosures•••

List the locations of operations in conflict-affected or high-risk areas and how these 14.25.2
were identified.
Describe the due diligence process applied for operations in, or when sourcing from,conflict-affected and high-risk areas and whether it aligns with the OECD Due
Diligence Guidance for Responsible Supply Chains of Minerals from ConflictAffected and High-Risk Areas. If so, provide a link to the most recent due diligence
5-step report.
In the absence of a due diligence 5-step report, provide a summary of an impact
assessment conducted, including potential impacts on workers and local
communities.

1517

References and resources

1518
1519
1520

The authoritative instruments and references used in developing this topic, as well as resources that
may be helpful for reporting on conflict-affected and high-risk areas by the mining sector are listed in
the Bibliography.

73

1521

Glossary

1522
1523

This glossary provides definitions for terms used in this Standard. The organization is required toapply these definitions when using the GRI Standards.

1524
1525
1526

The definitions included in this glossary may contain terms that are further defined in the complete
GRI Standards Glossary. All defined terms are underlined. If a term is not defined in this glossary or in
the complete GRI Standards Glossary, definitions that are commonly used and understood apply.

1527

•

area of high biodiversity value

1528

•

area protected

1529

•

business partner

1530

•

business relationship

1531

•

carbon dioxide (CO2) equivalent

1532

•

child/children

1533

•

conflict of interest

1534

•

corruption

1535

•

community development program

1536

•

direct (Scope 1) GHG emissions

1537

•

discrimination

1538

•

disposal1539•

due diligence

1540

•

effluent

1541•

employee1542•

energy indirect (Scope 2) GHG emissions

1543

•

entry level wage

1544

•

exposure

1545•

financial assistance

1546

•

freedom of association

1547

•

freshwater

1548

•

greenhouse gas (GHG)

1549

•

grievance

1550•

grievance mechanism

1551

•

groundwater

1552

•

hazardous waste

1553

•

high-consequence work-related injury

1554

•

human rights

1555

•

impact1556•

Indigenous Peoples

1557

•

infrastructure

74

1558

•

local community

1559

•

local supplier

1560

•

recovery1561•

material topic

1562

•

mitigation

1563

•

occupational health and safety management system

1564

•

other indirect (Scope 3) GHG emissions

1565

•

parental leave

1566

•

protected area

1567

•

remuneration

1568

•

remedy/remediation

1569

•

renewable energy source

1570

•

reporting period

1571

•

runoff

1572•

seawater

1573•

security personnel

1574

•

severity (of impact)

1575

•

significant air emission

1576

•

spill

1577

•

stakeholder

1578

•

supplier

1579•

supply chain

1580

•

surface water

1581

•

sustainable development

1582

•

value chain

1583

•

vulnerable group

1584

•

waste

1585

•

water stress

1586

•

worker75

1587

Bibliography

1588
1589

This section lists authoritative intergovernmental instruments and additional references used indeveloping this Standard, as well as resources that the organization can consult.

1590

Introduction

1591
1592
1593
1594
1595
1596
1597
1598
1599
1600
1601
1602
1603
1604

1.
2.
3.
4.
5.
6.
7.
8.

European Communities, NACE Rev.2, Statistical classification of economic activities in theEuropean Community (NACE), Eurostat, Methodologies and Working Papers, 2008.
Executive Office of the President, Office of Management and Budget, North American
Industry Classification System (NAICS), 2017.
FTSE Russell, ICB Structure. Taxonomy Overview, 2019.
International Institute for Environment and Development (IIED), Artisanal and small-scale
mining: Challenges and opportunities, 2003.
S&P Dow Jones Indices and MSCI Inc., Revisions to the Global Industry Classification
Standard (GICS®) Structure, 2018.
Sustainable Accounting Standards Boards (SASB), Sustainable Industry Classification
System® (SICS®), sasb.org/find-your-industry/, accessed on 27 May 2021.
United Nations, International Standard Industrial Classification of All Economic Activities,
Revision 4, Statistical Papers Series M No. 4/Rev.4, 2008.
World Bank, Mining Together, Large-scale Mining Meets Artisanal Mining, 2009.

1605

Sector profile

1606

Authoritative instruments:

1607
1608
1609
1610
1611
1612
1613
1614
1615
1616
1617
1618
1619
1620
1621
1622
1623
1624
1625
1626
1627
1628
1629
1630

9.

Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance
for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
10. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidancefor Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas,
2016.
11. United Nations (UN) Resolution, Transforming our world: the 2030 Agenda for Sustainable
Development, 2015 (A/RES/70/1).
Additional references:
12. E. Lebre, M. Stringer, K. Svobodova, J. Owen, D. Kemp, C. Cote, A. Arratia-Solar, R.
Valenta, “The social and environmental complexities of extracting energy transition metals,”Nature, 24 September 2020.
13. International Council on Mining and Metals (ICMM), Role of mining in national economies,
2016.
14. International Energy Agency (IEA), The Role of Critical Minerals in Clean Energy Transitions,2021.
15. International Institute for Sustainable Development (IISD), Green Conflict Minerals: The fuelsof conflict in the transition to a low-carbon economy, 2018.
16. International Monetary Fund (IMF), Fiscal Transparency Initiative: Integration Of Natural
Resource Management Issues, 2019.
17. J. Owen, D. Kemp, J. Harris, A. Lechner, E. Lebre, “Fast track to failure? Energy transition
minerals and the future of consultation and consent,” Energy Research & Social Science,
July 2022.
18. World Bank, Minerals for Climate Action: The Mineral Intensity of the Clean Energy
Transition, 2020.

76

1631
1632
1633
1634
1635
1636
1637
1638

Resources:
19. Extractive Industries Transparency Initiative (EITI), Requirement 2.6: State participation andstate-owned enterprises, EITI Standard, 2020.
20. GRI and UN Global Compact, Integrating the SDGs into corporate reporting: A practicalguide, 2018.
21. GRI, Linking the SDGs and the GRI Standards, updated regularly.
22. United Nations Development Programme (UNDP), Mapping Mining to the SDGs: An Atlas,
2016.

1639

Topic 14.1 GHG emissions

1640

Authoritative instruments:

1641
1642
1643
1644
1645
1646
1647
1648
1649
1650
1651
1652
1653
1654
1655
1656
1657
1658
1659
1660
1661
1662
1663
1664
1665
1666
1667
1668
1669
1670
1671
1672
1673
1674
1675
1676
1677
1678

23. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2022: Impacts,
Adaptation and Vulnerability, 2022.
24. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Synthesis
Report, 2014.
25. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2021: The PhysicalScience Basis, 2021.
26. Intergovernmental Panel on Climate Change (IPCC), Good Practice Guidance andUncertainty Management in National Greenhouse Gas Inventories, 2001.
27. Intergovernmental Panel on Climate Change (IPCC), Industry. In: Climate Change 2014:
Mitigation of Climate Change. Contribution of Working Group III to the Fifth Assessment
Report, 2014.
28. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report—Working
Group 1 Contribution, 2021.
29. Intergovernmental Panel on Climate Change (IPCC), Special Report on Climate Change andLand, 2019.
30. Intergovernmental Panel on Climate Change (IPCC), Special Report on the impacts of global
warming of 1.5°C above pre-industrial levels and related global greenhouse gas emission
pathways, 2019.
31. United Nations, Framework Convention on Climate Change, The Paris Agreement, 2016.
Additional references:
32. Azadi, M., Northey, S. A., Ali, S. H., & Edraki, M. Transparency on greenhouse gas
emissions from mining to enable climate change mitigation, 2020.
33. Bachner et. al, ‘Risk assessment of the low-carbon transition of Austria’s steel and electricity
sectors’, Environmental Innovation and Societal Transitions, 2020.
34. Ceres, Benchmarking Methane and Other GHG Emissions, 2021.
35. ESI Africa, How mining plans to drive down carbon emissions, https://www.esiafrica.com/industry-sectors/business-and-markets/how-mining-plans-to-drive-down-carbonemissions/, accessed on 20 June 2022.
36. International Council on Mining and Metals (ICMM), Adapting to a changing climate, 2019.
37. International Energy Agency (IEA), Sustainable and responsible development of minerals,
https://www.iea.org/reports/the-role-of-critical-minerals-in-clean-energytransitions/sustainable-and-responsible-development-of-minerals, accessed on 24 June2022.
38. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.
39. Organisation for Economic Co-operation and Development, Aligning policies for a low-carbon
economy, 2015.
40. Sonter, Laura J et. al. Mining drives extensive deforestation in the Brazilian Amazon, 2017.

77

1679
1680
1681
1682
1683
1684
1685
1686
1687
1688

41. United States Energy Information Administration (EIA), How much carbon dioxide is
produced per kilowatthour of U.S. electricity generation?,eia.gov/tools/faqs/faq.php?id=74&t=11#:~:text=In%202020%2C%20total%20U.S.%20electri
city,CO2%20emissions%20per%20kWh, accessed on 1 August 2022.
42. World Steel, Climate change and the production of iron and steel, 2021.
Resources:
43. Greenhouse Gas Protocol, Corporate Value Chain (Scope 3) Accounting and ReportingStandard, 2011.
44. Greenhouse Gas Protocol, Global Warming Potential Values, 2015.
45. Science-Based Targets, Science-Based Target Setting Manual, version 4.1, 2020

1689

Topic 14.2 Climate adaptation and resilience

1690

Authoritative instruments:

1691
1692
1693
1694
1695
1696
1697
1698
1699
1700
1701
1702
1703
1704
1705
1706
1707
1708
1709
1710
1711
1712
1713
1714
1715
1716
1717
1718
1719
1720
1721
1722
1723
1724

46. Intergovernmental Panel on Climate Change (IPCC), Global Warming of 1.5°C, 2018.
47. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report—Working
Group 1 Contribution, 2021.
48. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report – Working
Group 2, Climate Change 2022: Impacts, Adaptation and Vulnerability, 2022.
49. International Council on Mining and Metals (ICMM), Mitigating GHG emissions and building
resilience, https://www.icmm.com/en-gb/environment/climate-change/mitigate-ghgemissions, accessed on 19 July 2022.
50. United Nations, Framework Convention on Climate Change, The Paris Agreement, 2016.
Additional references:
51. Business and Human Rights Resource Center, Transition Minerals Tracker: Global analysis
of human rights in the energy transition.
52. International Energy Agency (IEA), The Role of Critical Minerals in Clean Energy Transitions,2021
53. Organisation for Economic Co-operation and Development (OECD), Mining and Green
Growth in the EECCA Region, 2019.
54. Pelling, M., Adaptation to Climate Change: From Resilience to Transformation, 2011.
55. Responsible Mining Foundation (RMF), Beyond emissions reductions: climate change andmining, 2021.
56. United Nations Environment Programme (UNEP), International Resource Panel (IRP), Metal
Recycling: Opportunities, Limits, Infrastructure, 2013.
57. USAID, Mining and the green energy transition, 2021.
58. World Bank, Climate-Smart Mining: Minerals for Climate Action,
https://www.worldbank.org/en/topic/extractiveindustries/brief/climate-smart-mining-mineralsfor-climate-action, accessed on 20 June 2022.
59. World Wildlife Foundation (WWF), Boom in Raw Materials: Between Profits and Losses,
2018.
Resources:
60. Task Force on Climate-Related Financial Disclosure (TCFD), Guidance on Climate-related
Metrics, Targets, and Transition Plans, 2021.
61. Task Force on Climate-Related Financial Disclosure (TCFD), Guidance on Scenario Analysis
for Non-Financial Companies, 2020.
62. Task Force on Climate-Related Financial Disclosure (TCFD), Recommendations of the Task
Force on Climate-related Financial Disclosure, 2017.

78

1725
1726

63. Task Force on Climate-Related Financial Disclosure (TCFD), The Use of Scenario Analysis
in Disclosure of Climate-Related Risks and Opportunities, 2017.

1727

Topic 14.3 Air emissions

1728

References:

1729
1730
1731
1732
1733
1734
1735
1736
1737
1738
1739
1740
1741
1742
1743
1744
1745
1746
1747
1748
1749
1750
1751
1752
1753
1754

64. Australian Government Department of Agriculture, Water and the Environment, Australian
National Pollutant Inventory, http://www.npi.gov.au/, accessed on 17 June 2022.
65. Australian New South Wales Government, Mine dust and you,https://www.health.nsw.gov.au/environment/factsheets/Pages/mine-dust.aspx, accessed on
17 June 2022.
66. United Nations Development Programme (UNDP), Managing mining for sustainable
development, 2018.
67. United Nations Economic Commission for Europe (UNECE), Air pollution, ecosystems andbiodiversity, unece.org/environmental-policy/conventions/envlrtapwelcome/cross-sectorallinkages/air-pollution-ecosystemsand-biodiversity.html, accessed on 17 June 2022.
68. United States Environmental Protection Agency, Mining (except Oil and Gas) Sector (NAICS212), https://www.epa.gov/regulatory-information-sector/mining-except-oil-and-gas-sectornaics-212, accessed on 17 June 2022.
69. World Health Organization (WHO), Air pollution and child health: Prescribing clean air,advance copy, 2018.
70. World Health Organization (WHO), Air pollution, who.int/health-topics/air-pollution, accessedon 12 December 2022.
71. World Health Organization (WHO), Ambient Air Pollution: A Global Assessment of Exposureand Burden of Disease, 2016.
Resources:
72. Initiative for Responsible Mining Assurance (IRMA), Standard for Responsible Mining, 2018.
73. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.
74. The Cyanide Code, The International Cyanide Management Code For the Manufacture,
Transport, and Use of Cyanide in the Production of Gold, https://cyanidecode.org/thecyanide-code/, accessed on 22 June 2022.

1755

Topic 14.4 Biodiversity

1756

Authoritative instruments:

1757
1758
1759
1760
1761
1762
1763
1764
1765
1766
1767
1768

75. Convention on Biological Diversity, Mainstreaming of Biodiversity into the Energy and Mining
Sectors, 2018.
76. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Biodiversity, 2002
77. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
78. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report—Working
Group 1 Contribution, 2021.
79. United Nations Environmental Programme (UNEP), Convention on Biological Diversity, 1992
Additional references:
80. Blum, Stewart, and Schroeder, Effects of large-scale gold mining on migratory behavior of alarge herbivore, 2015.
81. Convention on Biological Diversity, Mainstreaming of Biodiversity into the Energy and Mining
Sectors, 2018.

79

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1770
1771
1772
1773
1774
1775
1776
1777
1778
1779
1780
1781
1782
1783
1784
1785
1786
1787
1788
1789
1790
1791
1792
1793
1794
1795
1796
1797

82. Cross Sector Biodiversity Initiative (CSBI), A cross sector guide for implementing the
Mitigation Hierarchy, 2015.
83. Cross Sector Biodiversity Initiative (CSBI), Homepage, http://www.csbi.org.uk/, accessed on
24 June 2022.
84. International Union for Conservation of Nature (IUCN), Deep-sea mining,https://www.iucn.org/resources/issues-brief/deep-sea-mining, accessed on 20 June 2022.
85. International Union for Conservation of Nature (IUCN), Homepage, icun.org, accessed on 3
October 2022.
86. Mongabay, Elephant corridors impacted as mining expands in Jharkhand,https://india.mongabay.com/2022/02/elephant-corridors-impacted-as-mining-expands-injharkhand/, accessed on 20 June 2022.
87. United Nations Environment Programme (UNEP), Moving the global mining industry towards
biodiversity awareness, https://www.unep.org/news-and-stories/story/moving-global-miningindustry-towards-biodiversity-awareness, accessed on 20 June 2022.
88. United Nations Environment Programme (UNEP), World Conservation Monitoring Centre(WCMC), Proteus Partnership, https://unep-wcmc.org/en/Proteus, accessed on 24 June
2022.
89. World Bank, Forest-Smart Mining: Identifying Factors Associated with the Impacts of LargeScale Mining on Forests, 2019.
90. World Wildlife Foundation (WWF), Extractive Industry: Its Interactions with Conservation andManagement of Ecosystems in Central Africa, 2017.
Resources:
91. International Council for Mining and Metals (ICMM), International Petroleum Industry
Environmental Conservation Association (IPIECA), Equator Principles, A cross-sector guidefor implementing the Mitigation Hierarchy, 2017.
92. International Finance Corporation (IFC), Performance Standard 6: Biodiversity Conservationand Sustainable Management of Natural Resources, 2012.
93. United Nations Environmental Programme (UNEP), World Conservation Monitoring Centre(WCMC), Biodiversity A-Z, https://www.biodiversitya-z.org/, accessed on 3 August 2022.

1798

Topic 14.5 Waste

1799

Authoritative instruments:

1800
1801
1802
1803
1804
1805
1806
1807
1808
1809
1810
1811
1812
1813
1814
1815

94. European Commission, Best Available Techniques (BAT) Reference Document for theManagement of Waste from Extractive Industries, 2018.
95. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Mitigation of
Climate Change – Industry, 2014.
Additional references:
96. Accenture, Mining New Value From Circular Economy, 2019.
97. Enviro Integration Strategies Inc. and MERG, Towards a Circular Economy Approach to
Mining Operations. Key Concepts, Drivers and Opportunities, 2021.
98. European Commission, Best Available Techniques (BAT) Reference Document for theManagement of Waste from Extractive Industries, 2018.
99. European Commission, Mining Waste https://ec.europa.eu/environment/topics/waste-andrecycling/mining-waste_en, accessed on 20 June 2022.
100. Hudson-Edwards and Dold (eds.), Mine Waste Characterization, Management andRemediation, 2015.
101. International Council on Mining and Metals (ICMM), Mining and Metals and the Circular
Economy, 2016.

80

1816
1817
1818
1819
1820
1821
1822
1823
1824
1825

102. International Council on Mining and Metals (ICMM), About tailings, icmm.com/engb/environmentalstewardship/tailings/about-tailings, accessed on 20 June 2022.
103. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017
Resources:104. International Council on Mining & Metals (ICMM), United Nations Environmental Programme(UNEP), Principles for Responsible Investment (PRI), Global Tailings Review, 2020.
105. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.
106. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Waste Management, 2007.

1826

Topic 14.6 Tailings

1827

Authoritative instruments:

1828
1829
1830
1831
1832
1833
1834
1835
1836
1837
1838
1839
1840
1841
1842

115. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Mitigation of
Climate Change – Industry, 2014.
Additional references:
116. C. Roche, K. Thygesen, K., E. Baker, E. (Eds.), United Nations Environment Programme(UNEP), Mine Tailings Storage: Safety Is No Accident. A UNEP Rapid Response
Assessment, 2017.
117. International Council on Mining and Metals (ICMM), About tailings, icmm.com/engb/environmentalstewardship/tailings/about-tailings, accessed on 20 June 2022.
118. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.
Resources:
119. International Council on Mining & Metals (ICMM), United Nations Environmental Programme(UNEP), Principles for Responsible Investment (PRI), Global Industry Standard on Tailings
Management, 2020.
120. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.

1843

Topic 14.7 Water and effluents1844

Authoritative instruments:

1845
1846
1847
1848
1849
1850
1851
1852
1853
1854
1855
1856

121. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report—Working
Group 1 Contribution, 2021.
Additional references:122. Kemp, D., Bond, C., Franks, D., Cote, C., Mining, water and human rights: making theconnection, 2010.
123. Safe Drinking Water Foundation (SDWF), Mining and Water Pollution,
https://www.safewater.org/fact-sheets-1/2017/1/23/miningandwaterpollution, accessed on 20
June 2022.
124. United Nations Development Programme (UNDP), Extracting Good Practices; A Guide forGovernments and Partners to Integrate Environment and Human Rights into the Governanceof the Mining Sector, 2018.
125. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.

81

1857
1858
1859
1860
1861
1862
1863
1864
1865
1866
1867
1868
1869
1870
1871

126. United States Environmental Protection Agency (EPA), Mineral Mining and Processing
Effluent Guidelines, https://www.epa.gov/eg/mineral-mining-and-processing-effluentguidelines, accessed on 20 June 2022.
127. United States Geographic Survey, Mining and Water Quality, https://www.usgs.gov/specialtopics/water-science-school/science/mining-and-water-quality, accessed 22 June 2022.
128. WaterAid, The Impact of Extractive Industries on the quantity and quality of drinking water,
2018.
129. World Bank Independent Evaluation Group, Managing Environmental and Social Risks in
Development Policy Financing, 2015.
Resources:130. International Council for Mining and Metals (ICMM), Water Stewardship Framework, 2014.
131. International Council on Mining and Metals (ICMM), Water Reporting: Good practice guide(2nd Edition), 2021.
132. World Wildlife Foundation (WWF), WWF Water Risk Filter 6.0, https://waterriskfilter.org/,
accessed on 20 June 2022.

1872

Topic 14.8 Closure and rehabilitation

1873

References:

1874
1875
1876
1877
1878
1879
1880
1881
1882
1883
1884
1885
1886

133. D. Laurence, ‘Optimisation of the mine closure process’, Journal of Cleaner Production,
2006, https://www.sciencedirect.com/science/article/abs/pii/S0959652605000399, accessedon 3 May 2022. (related to comment on importance of updating closure plans)
134. Economic Commission for Latin America and the Caribbean (ECLAC),
https://www.cepal.org/en, accessed on 3 May 2022.
135. Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF),
Environmental and Social Impact Assessments, https://www.igfmining.org/ourwork/environmental-and-social-impact-assessments/, accessed on 3 May 2022.
136. United Nations Environmental Programme (UNEP), Managing mining for sustainable
development, 2018.
Resources:137. International Council on Mining and Metals (ICMM), Closure Maturity Framework, 2022.
138. International Council on Mining and Metals (ICMM), Integrated mine closure, 2019.

1887

Topic 14.9 Economic impacts

1888

Authoritative instruments:

1889
1890
1891
1892
1893
1894
1895
1896
1897
1898
1899
1900

139. Organisation for Economic Co-operation and Development (OECD), OECD Principles forPrivate Sector Participation in Infrastructure, 2007.
Additional references:140. Extractive Industries Transparency Initiative (EITI), Social and economic spending: The
impact of the extractive industries on economic growth and social development.
eiti.org/social-economic-spending, accessed on 3 October 2022.
141. K. Storey, ‘Fly-in/Fly-out: Implications for Community Sustainability’, Sustainability, vol. 2, pp.
1161-1181, 2010.
142. Organisation for Economic Co-operation and Development (OECD), Collaborative Strategies
for In-Country Shared Value Creation, 2016.
143. Pitman and Toroskainen, Beneath the Surface: The Case for Oversight of Extractive Industry
Suppliers, 2020.

82

1901
1902
1903
1904
1905
1906
1907
1908
1909
1910
1911
1912
1913

144. United Nations Development Programme (UNDP), Managing mining for sustainable
development, 2018.
Resources:145. Extractive Industries Transparency Initiative (EITI), EITI Standard 2019.
146. International Council on Mining and Metals (ICMM), Social and Economic Reporting:
Framework and Guidance, 2022.
147. International Council on Mining and Metals (ICMM), Tools for Social Performancehttps://www.icmm.com/en-gb/guidance/social-performance/tools-for-social-performance,
accessed on 3 October 2022.
148. Mining Shared Value and GIZ GmbH, Mining Local Procurement Reporting Mechanism,2017.
149. Organisation for Economic Co-operation and Development (OECD), Collaborative Strategies
for In-Country Shared Value Creation, 2016.

1914

Topic 14.10 Local communities

1915

Authoritative instruments:

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946

150. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance
for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
Additional references:151. Al-Hwaiti, M.S., Brumsack, H.J., Schnetger, B, Heavy metal contamination and health risk
assessment in waste mine water dewatering using phosphate beneficiation processes in
Jordan, 2018.
152. Bempah, C., Ewusi, A. Heavy metals contamination and human health risk assessment
around Obuasi gold mine in Ghana, 2016.
153. Cordaid, When Oil, Gas or Mining Arrives in Your Area: Practical Guide for Communities,
Civil Society and Local Government on the Social Aspects of Oil, Gas and Mining, 2016.
154. Guo, G., Song, B., Lei, M., Wang, Y, Rare earth elements (REEs) in PM10 and associatedhealth risk from the polymetallic mining region of Nandan County, China, 2018.
155. International Council of Mining and Metals (ICMM), Community Development Toolkit,
https://www.icmm.com/en-gb/guidance/social-performance/community-development-toolkit,
accessed on 3 October 2022.
156. Lee, S.-W., Cho, H.G., Kim, S.-O, Comparisons of human risk assessment models for heavy
metal contamination within abandoned metal mine areas in Korea, 2018.
157. Li, K., Liang, T., Wang, L., Yang, Z, Contamination and health risk assessment of heavy
metals in road dust in Bayan Obo Mining Region in Inner Mongolia, North China, 2015.
158. Oxfam, The gendered impacts of mining, https://www.oxfam.org.au/what-we-do/economicinequality/mining/the-gendered-impacts-ofmining/#:~:text=women%20can%20lose%20their%20traditional,affect%20the%20safety%20
of%20women, accessed on 3 October 2022.
159. Song, J., Liu, Q., Sheng, Y, Distribution and risk assessment of trace metals in riverine
surface sediments in gold mining area, 2019.
160. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.
161. United Nations Development Programme (UNDP), Extracting Good Practices; A Guide forGovernments and Partners to Integrate Environment and Human Rights into the Governanceof the Mining Sector, 2018.
162. World Bank, Mining Community Development Agreements, 2012.

83

1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958

Resources:163. International Finance Corporation (IFC), Guidance Note 4 Community Health, Safety, andSecurity, 2012.
164. International Finance Corporation (IFC), Performance Standard 4: Community Health,
Safety, and Security, 2012.
165. International Finance Corporation (IFC), Unlocking Opportunities for Women and Business:
A Toolkit of Actions and Strategies for Oil, Gas, and Mining Companies, 2018.
166. International Council on Mining and Metals (ICMM), Social and Economic Reporting:
Framework and Guidance, 2022.
167. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights
Guidance Tool for the Financial Sector, Mining and Metals,
unepfi.org/humanrightstoolkit/mining.php, accessed on 3 October 2022.

1959

Topic 14.11 Rights of Indigenous Peoples

1960

Authoritative instruments:

1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992

178. International Labour Organisation (ILO), Indigenous and Tribal Peoples Convention, 1989
(No. 169).
179. United Nations (UN), United Nations Declaration on the Rights of Indigenous Peoples, 2007
Additional references:180. Downing, T. E., Moles, J., McIntosh, I., & Garcia-Downing, C, Indigenous peoples andmining encounters: Strategies and tactics. IIED and WBCSD, Mining, Minerals andSustainable Development, Report, 57, 41, 2002.
181. Erica-Irene A. Daes, United Nations (UN), Indigenous peoples’ permanent sovereignty overnatural resources: final report of the Special Rapporteur, 2004.
182. J. Burger, Indigenous Peoples, Extractive Industries and Human Rights, 2014.
183. Share, Energy and mining investment, 2022.
184. The Mining Association of Canada (TSM), TSM Indigenous and Community Relationships
Protocol, 2021.
185. United Nations Educational, Scientific and Cultural Organization (UNESCO), UNESCO policyon engaging with indigenous peoples, 2018.
186. United Nations Human Rights Council (HRC), Report of the Special Rapporteur on the rights
1972 of indigenous peoples, James Anaya -Extractive industries and indigenous peoples,2013.
187. United Nations Human Rights Council (HRC), Report of the Special Rapporteur on the rights
of indigenous peoples, James Anaya – Extractive industries and indigenous peoples, 2013.
188. United Nations Human Rights, General Assembly resolution: Permanent sovereignty overnatural resources, 1962 (No. 1803).
189. United Nations Permanent Forum on Indigenous Issues (UNPFII), Combating violenceagainst indigenous women and girls: article 22 of the United Nations Declaration on the
Rights of Indigenous Peoples, 2012.
190. United Nations Permanent Forum on Indigenous Issues (UNPFII), Report of the international
expert group meeting on extractive industries, Indigenous Peoples’ rights and corporatesocial responsibility, 2009.
Resources:
191. International Finance Corporation (IFC), Performance Standard 7: Indigenous Peoples,2012.
192. International Finance Corporation (IFC), Performance Standard 8: Cultural Heritage, 2006.

84

1993

Topic 14.12 Land and resource rights

1994

Authoritative instruments:

1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018

193. European Union and UN Interagency Framework Team for Preventive Action, Toolkit andGuidance for Preventing and Managing Land and Natural Resources Conflict: Land andConflict, 2012.
194. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance
for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
Additional references:195. International Institute for Environment and Development (IIED), Land acquisitions and rights,
https://www.iied.org/land-acquisitions-rights, accessed on 10 May 2022.
196. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding
the Extractive Industries, 2017.
197. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.
198. United Nations Development Programme (UNDP), Managing mining for sustainable
development, 2018.
199. United Nations Human Rights Office of the High Commissioner, Land and Human Rights,
ohchr.org/EN/Issues/LandAndHR/Pages/LandandHumanRightsIndex.aspx, accessed 9
January 2023.
Resources:200. International Council on Mining & Metals (ICMM), Land Acquisition and Resettlement, 2015.
201. International Finance Corporation (IFC), Performance Standards 5: Land Acquisition andInvoluntary Resettlement, 2012.
202. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights
Guidance Tool for the Financial Sector, Mining and Metals,
unepfi.org/humanrightstoolkit/mining.php, accessed on 19 July 2022.

2019

Topic 14.13 Artisanal and small-scale mining

2020

Authoritative instruments:

2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036

203. International Conference on Artisanal and Small-scale Mining & Quarrying, Annex 1 Mosi-oaTunya Declaration on Artisanal and Small-scale Mining, Quarrying and Development, 2018.
204. Organisation for Economic for Co-operation and Development (OECD), Due Diligence
Guidance for responsible mineral supply chains, 2016.
References:
205. Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF),
Global Trends in Artisanal and Small-scale Mining (ASM): A Review of Key Numbers andIssues, 2017.
206. Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF),
IGF’s New Resources Look at ASM Through a Gender Lens,
https://www.igfmining.org/announcement/asm-through-gender-lens/, accessed on 3 May
2022.
207. International Finance Corporation (IFC), World Bank, Working together: how large-scale
mining can engage with artisanal and small-scale miners, 2010.
208. International Institude for Environment and Development (IIED), Artisanal and small-scale
mining: Challenges and opportunities, 2003.

85

2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048

209. Organisation for Economic for Co-operation and Development (OECD), Artisanal and smallscale gold mining, https://www.oecd.org/corporate/mne/artisanal-small-scale-miner-hub.htm,
accessed on 8 June 2022.
210. World Bank Group, Profor, Forest-Smart Mining: Identifying Factors Associated with the
Impacts of Large-Scale Mining on Forests, 2019.
211. World Bank, 2020 State of the Artisanal and Small Scale Mining Sector, 2020,
212. World Bank, Artisanal and Small-Scale Mining,https://www.worldbank.org/en/topic/extractiveindustries/brief/artisanal-and-small-scalemining, accessed on 24 June 2022.
Resources:
213. Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF),
IGF Guidance for Governments: Managing artisanal and small-scale mining, 2017.

2049

Topic 14.14 Security practices

2050

Authoritative instruments:

2051
2052
2053
2054
2055
2056
2057
2058
2059
2060
2061
2062
2063
2064
2065
2066
2067
2068
2069
2070
2071
2072
2073

214. Office of the High Commissioner for Human Rights (OHCR), Basic Principles on the Use ofForce and Firearms by Law Enforcement Officials, 1990.
215. Office of the High Commissioner for Human Rights (OHCR), Code of Conduct for Law
Enforcement Officials, 1979.
216. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidancefor Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas,
2016.
217. United Nations (UN), Declaration on human rights defenders, 1998 (General Assembly
Resolution A/RES/53/144).
References:
218. Institute for Human Rights and Business (IHRB), From Red to Green Flags: The Corporate
Responsibility to Respect Human Rights in High-Risk Countries, 2011.
219. International Code of Conduct Association (IcoCA), Homepage, https://icoca.ch/, accessedon 10 May 2022.
220. Office of the High Commissioner for Human Rights (OHCHR), ‘Private military and security
companies in extractive industries – impact on human rights’, 2017.
Resources:
221. International Council on Mining & Metals (ICMM), International Committee of the Red Cross(ICRC), International Finance Corporation (IFC), and International Petroleum Industry
Environmental Conservation Association (IPIECA), Voluntary Principles on Security and
Human Rights, Implementation guidance tools (IGT), 2011.
222. Voluntary Principles on Security and Human Rights, The Voluntary Principles on Security
and Human Rights, 2000.

2074

Topic 14.15 Critical incident management

2075

References:

2076
2077
2078
2079
2080

223. International Council on Mining and Metals (ICMM), Health and safety critical control
management, 2015.
224. International Council on Mining and Metals (ICMM), Health and safety performanceindicators, https://www.icmm.com/en-gb/guidance/health-safety/health-and-safetyperformance-indicators , accessed on 3 May 2022.

86

2081
2082
2083
2084
2085
2086
2087

225. International Labour Organization (ILO), Code of practice: Safety and health in opencast
mines, 2018.
Resources:
226. Global Tailings Reviews, Global Industry Standard on Tailings Management, 2020.
227. Initiative for Responsible Mining Assurance (IRMA), ‘Emergency Preparedness andResponse’, ‘Planning and Financing Reclamation and Closure’, ‘Waste and Materials
Management’, Standard for Responsible Mining, vol. 1, pp 66-76, 122-130, 2018.

2088

Topic 14.16 Occupational health and safety

2089

Authoritative instruments:

2090
2091
2092
2093
2094
2095
2096
2097
2098
2099
2100
2101
2102
2103
2104
2105
2106
2107
2108
2109
2110
2111
2112
2113
2114
2115
2116

228. International Labour Organization (ILO) Convention 176, ‘Safety and Health in Mines
Convention', 1995.
229. International Labour Organization (ILO), Code of practice on safety and health in opencast
mines, 2018.
230. United Nations, Globally Harmonized System of Classification and Labeling of Chemicals(GHS) Ninth Edition, 2021.
References:
231. Center for Disease Control and Prevention (CDC), The National Institute for Occupational
Health and Safety (NIOSH), Mining Topic: Respiratory Diseases,
cdc.gov/niosh/mining/topics/RespiratoryDiseases.html, accessed 9 January 2023.
232. International Council of Mining and Metals (ICMM), Health and Safety Performance
Indicators. https://www.icmm.com/en-gb/guidance/health-safety/health-and-safetyperformance-indicators, accessed on 3 May 2019.
233. International Council on Mining and Metals (ICMM), Fatality Prevention: Eight lessons
learned, https://www.icmm.com/en-gb/research/health-safety/fatality-prevention, accessedon 3 May 2022.
234. International Labour Organization (ILO), Safety and health in underground coalmines, 2009.
235. Occupational Safety and Health Administration (OSHA) US Department of Labor, Silica,
Crystalline: Health Effects, https://www.osha.gov/silica-crystalline/health-effects, accessedon 3 May 2022
236. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas
and Mining Extractive Industries: A Women’s Human Rights Report, 2019.
237. United Nations Development Programme, Managing Mining for Sustainable Development,
2018.
Resources:238. International Council on Mining & Metals (ICMM), Good practice guidance on occupational
health risk assessment, 2016.

2117

Topic 14.17 Employment practices

2118

Authoritative instruments:

2119
2120
2121
2122
2123

239. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance
for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
References:240. Business and Human Rights Resource Centre, S. Africa: Report uncovers serious noncompliance with Social Labour Plans by three prominent mining companies, 2022.

87

2124
2125
2126
2127
2128
2129

241. International Council on Mining and Metals (ICMM), Future of Jobs in Mining Regions, 2020.
242. International Labour Organization (ILO), Sustainable Mining. How good practices in themining sector contribute to more and better jobs, 2017.
243. United Nations Development Programme, Managing Mining for Sustainable Development,
2018.
Resources:244. International Council on Mining and Metals (ICMM), Social and Economic Reporting:
Framework and Guidance, 2022.

2130

Topic 14.18 Child labor

2131

Authoritative instruments:

2132
2133
2134
2135
2136
2137
2138
2139
2140
2141
2142
2143
2144
2145
2146
2147
2148
2149
2150
2151
2152
2153
2154
2155
2156
2157
2158

245. Organisation for Economic Co-operation and Development (OECD), Guidelines forMultinational Enterprises, 2011.
246. International Labour Organization (ILO) Convention 138, ‘Minimum Age Convention’, 1973.
247. International Labour Organization (ILO), Convention on Worst Forms of Child Labour, 1999.
248. United Nations (UN) Convention, ‘Convention on the Rights of the Child’, 1989.
249. United States Department of Labor, 2020 List of Goods Produced by Child Labor or Forced
Labor, 2020.
Additional references:250. International Labour Organization (ILO) and International Organisation of Employers (IOE),
How to do business with respect for children’s right to be free from child labour: ILO-IOE
child labour guidance tool for business, 2015.
251. International Labour Organization (ILO), Global estimates of child labour. 2012-2016, 2017.
252. International Labour Organization (ILO), Child Labour in Mining and Global Supply Chains,
2019.
253. Organisation for Economic Co-operation and Development (OECD), Interconnected supply
chains: a comprehensive look at due diligence challenges and opportunities sourcing cobalt
and copper from the Democratic Republic of the Congo, 2019.
254. Save the Children, The Centre for Child Rights and Business, Opportunities for Businesses
to Promote Child Rights in Cobalt Artisanal and Small-scale Mining, 2021.
255. United Nations Childen’s Fund (UNICEF), Mapping child labour risks in global supply chains:
an analysis of the apparel, electronics and agricultural sectors, 2020.
256. Walk Free, The Global Slavery Index, https://www.globalslaveryindex.org/, accessed on 2
May 2022.
Resources:257. Organisation for Economic Co-operation and Development (OECD), Practical actions forcompanies to identify and address the worst forms of child labour in mineral supply chains,
2017.

2159

Topic 14.19 Forced labor and modern slavery

2160

Authoritative instruments:

2161
2162
2163

258. International Labour Organization (ILO) Convention 29, ‘Forced Labour Convention’, 1930.
259. Organisation for Economic Co-operation and Development (OECD), OECD Guidelines forMultinational Enterprises, 2011.

88

2164
2165
2166
2167
2168
2169
2170
2171
2172
2173
2174
2175
2176
2177
2178
2179
2180
2181

Additional references:260. Alliance for Responsible Mining, Addressing Forced Labor in Artisanal and Small-scale
Mining (ASM), 2014.
261. Australian Government, Modern Slavery Act 2018,https://www.legislation.gov.au/Details/C2018A00153, accessed on 4 May 2022.
262. Business and Human Rights Resource Centre, Nevsun lawsuit (re Bisha mine, Eritrea),
https://www.business-humanrights.org/en/latest-news/nevsun-lawsuit-re-bisha-mine-eritrea/,
accessed on 3 May 2022.
263. International Council for Mining and Metals (ICMM), Tackling modern slavery in the mining
supply chain, 2016.
264. International Labour Organization (ILO), Global Estimates of Modern Slavery, 2017.
265. M. Coderre-Proulx, B. Campbell, I Mandé, and International Labour Organization (ILO),
International migrant workers in the mining sector, 2016.
266. U.S. Department of State, Trafficking in Persons Report, 2021.
267. United States Department of Labor, 2020 List of Goods Produced by Child Labor or Forced
Labor, 2020.
268. Walk Free, The Global Slavery Index, https://www.globalslaveryindex.org/, accessed on 2
May 2022.

2182

Topic 14.20 Freedom of association and collective bargaining

2183

References:

2184
2185
2186
2187
2188
2189
2190
2191
2192
2193

269. International Labour Organization (ILO), International Labour Standards on Collective
bargaining, https://www.ilo.org/global/standards/subjects-covered-by-international-labourstandards/collective-bargaining/lang-en/index.htm?msclkid=f4a489f1a63111ecbfd7ab27c4baa6a8, accessed on 3 May 2022.
270. Max Plank Foundation and BGR, Human Rights Risks in Mining: A Baseline Study, 2016.
271. United Nations Global Compact, Guiding Principles for Business and Human Rights:
Implementing the United Nations “Protect, Respect and Remedy” Framework, 2011.
Resources:272. Initiative for Responsible Mining Assurance (IRMA), ‘Complaints and Grievance Mechanism
and Access to Remedy’, Standard for Responsible Mining, vol. 1, pp 31-34, 2018.

2194

Topic 14.21 Non-discrimination and equal opportunity

2195

Authoritative instruments:

2196
2197
2198
2199
2200
2201
2202
2203
2204
2205
2206
2207
2208

273. United Nations (UN), General comment No. 20: Non-discrimination in economic, social andcultural rights (art. 2, para. 2, of the International Covenant on Economic, Social and Cultural
Rights), 2009.
References:274. International Labor Organization (ILO), Women in mining – Towards gender equality, 2021.
275. National Resource Governance Institute, Gender and Extractive Governance: Lessons from
Existing Legal and Policy Frameworks, 2021.
276. Oxfam International, Position Paper on Gender Justice and the Extractive Industries, 2017.
277. Reuters, Factbox: Australia's inquiry into sexual harassment in mining, 23 June 2022.
278. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.
279. Women’s Rights and Mining, https://womenandmining.org/, accessed on 3 May 2022.
280. World Bank, Gender Dimensions of the Extractive Industries: Mining for Equity, 2009.

89

2209
2210
2211
2212

Resources:281. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights
Guidance Tool for the Financial Sector, Mining and Metals,
unepfi.org/humanrightstoolkit/mining.php, accessed on on 10 May 2022.

2213

Topic 14.22 Anti-corruption

2214

Authoritative instruments:

2215
2216
2217
2218
2219
2220
2221
2222
2223
2224
2225
2226
2227
2228
2229
2230
2231
2232
2233
2234
2235
2236
2237
2238
2239
2240
2241
2242
2243
2244
2245
2246

282. Organisation for Economic Co-operation and Development (OECD), Convention on
Combating Bribery of Foreign Public Officials in International Business Transactions andRelated Documents, 1997.
283. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidancefor Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas,
2016.
References:284. E. Westenberg and A. Sayne, Beneficial Ownership Screening: Practical Measures to
Reduce Corruption Risks in Extractives Licensing, 2018.
285. Extractive Industries Transparency Initiative (EITI), Addressing corruption risks through EITI
implementation, 2021.
286. Extractive Industries Transparency Initiative (EITI), Factsheet: Disclosing beneficial
ownership, 2017.
287. Financial Action Task Force (FATF), FATF guidance: Politically exposed persons(recommendations 12 and 22), 2013.
288. Organisation for Economic Co-operation and Development (OECD), Corruption in the
Extractive Value Chain: Typology of Risks, Mitigation Measures and Incentives, 2016.
289. Organisation for Economic Co-operation and Development (OECD), Frequently Asked
Questions: How to address bribery and corruption risks in mineral supply chains, 2021.
290. Organisation for Economic Co-operation and Development (OECD), OECD Foreign Bribery
Report: An Analysis of the Crime of Bribery of Foreign Public Officials, 2014.
291. Sayne, Gillies and Watkins, Twelve Red Flags: Corruption Risks in the Award of Extractive
Sector Licenses and Contracts, 2017.
292. Transparency International, Combatting corruption in mining approvals, 2017,
293. Transparency International, Corruption risk mitigation in the mining sector, 2019.
294. Westenberg and Sayne, Beneficial Ownership Screening: Practical Measures to Reduce
Corruption Risks in Extractives Licensing, 2018.
295. Williams and K. Dupuy, Deciding over nature: Corruption and environmental impact
assessments, 2016.
Resources:296. Extractive Industries Transparency Initiative (EITI), Reporting Guidelines for companies
buying oil, gas, and minerals from governments, 2020.

2247

Topic 14.23 Payments to governments

2248

Authoritative instruments:

2249
2250
2251

297. European Parliament, ‘Directive 2013/34/EU of the European Parliament and the Council of
26 June 2013 on the annual financial statements, consolidated financial statements andrelated reports of certain types of undertakings’, 2013.

90

2252
2253
2254
2255
2256
2257
2258
2259
2260
2261
2262
2263
2264
2265
2266
2267
2268
2269
2270
2271
2272
2273
2274

298. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidancefor Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas,
2016.
References:299. Extractive Industries Transparency Initiative (EITI), Fact sheet: Project-level reporting in theextractive industries, 2018.
300. Extractive Industries Transparency Initiative (EITI), Upstream Oil, Gas, and Mining StateOwned Enterprises, Governance Challenges and the Role of International ReportingStandards in Improving Performance, 2018.
301. Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF),
Building Government Capacity to Secure Mining’s Financial Benefits in Latin America,
https://www.igfmining.org/secure-mining-financial-benefits-latin-america/, accessed on 2
August 2022.
302. National Resource Governance Institute (NRGI), Transfer Pricing in the Mining Sector:
Preventing Loss of Income Tax Revenue, 2016.
303. Transparency International, Under the Surface: Looking into Payments by Oil, Gas andMining Companies to Governments, 2018.
304. United Nations Development Programme (UNDP), Extracting Good Practices, 2018.
Resources:
305. Extractive Industries Transparency Initiative (EITI), EITI Standard 2019, 2019.
306. Organisation for Economic Co-operation and Development (OECD), Transfer Pricing
Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report,
OECD/G20 Base Erosion and Profit Shifting Project, 2015.

2275

Topic 14.24 Public policy

2276

Authoritative instruments:

2277
2278
2279
2280
2281
2282
2283
2284
2285
2286
2287
2288
2289
2290
2291
2292
2293
2294

307. United Nations, Framework Convention on Climate Change, The Paris Agreement, 2016.
References:308. Australia Institute, Undermining our democracy: Foreign corporate influence through theAustralian mining lobby, 2017.
309. Influence Map, BHP and Rio Tinto: Their Industry Groups and Climate Lobbying, 2020.
310. InfluenceMap, Trade association and climate: Shareholders make themselves heard, 2018,
influencemap.org/report/Trade-associations-and-climate-shareholders-make-themselvesheardcf9db75c0a4e25555fafb0d84a152c23, accessed on 15 June 2022.
311. Leonard, L. Mining Corporations, Democratic Meddling, and Environmental Justice in South
Africa, 2018.
312. Organisation for Economic Co-operation and Development (OECD), Corruption in the
Extractive Value Chain, 2016.
313. Organisation for Economic Co-operation and Development (OECD), Lobbying,https://www.oecd.org/corruption/ethics/lobbying/, accessed on 15 June 2022.
314. Organisation for Economic Co-operation and Development (OECD), Preventing policy
capture, integrity in public decision making, 2017.
315. Sidney Morning Herald, Mining lobby defends green goals amid push for BHP to quit, 2021.
316. Transparency International, Combatting corruption in mining approvals, 2017.

91

2295

Topic 14.25 Conflict-affected and high-risk areas

2296

Authoritative instruments:

2297
2298
2299
2300
2301
2302
2303
2304
2305
2306
2307
2308
2309
2310
2311
2312
2313
2314
2315
2316
2317
2318
2319
2320
2321
2322
2323
2324
2325

317. European Union, Indicative, non-exhaustive list of conflict-affected and high-risk areas under(EU) Regulation 2017/821, https://www.cahraslist.net/cahras, accessed on 3 August 2022.
318. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidancefor Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas,
2016.
Additional references:319. Australian Red Cross, RMIT University, Doing responsible business in armed conflict: Risks,
Rights and Responsibilities, 2020.
320. Geneva Academy of International Humanitarian Law and Human Rights, Rule of Law inArmed Conflicts, 2022.
321. International Alert, Human rights due diligence in conflict-affected settings: Guidance forextractive industries, 2018.
322. United Nations Development Programme (UNDP), Business, human rights and conflictaffected regions: towards heightened action, 2022.
323. United Nations Environmental Programme (UNEP), From Conflict to Peacebuilding: The
Role of Natural Resources and the Environment, 2009.
Resources:324. European Union (EU) and UN Interagency Framework Team for Preventive Action, Toolkit
and Guidance for Preventing and Managing Land and Natural Resources Conflict: Extractive
Industries and Conflict, 2012.
325. Organisation for Economic Co-operation and Development (OECD), Weak governancezones - Risk awareness tool for multinational enterprises,
https://www.oecd.org/daf/inv/mne/weakgovernancezonesriskawarenesstoolformultinationalenterprises-oecd.htm, accessed on 3 August 2022.
326. Uppsala University, Uppsala Conflict Data Program, https://ucdp.uu.se/encyclopedia,
accessed on 12 December 2022.
327. Voluntary Principles on Security and Human Rights, The Voluntary Principles on Security
and Human Rights, 2000.

92

2326

Annex

2327

Table 1: Likely material topics included in the exposure draft for mining

2328
2329
2330
2331
2332

Note: Reporting on the topics is subject to an organization’s materiality assessment. The organization is only required to report the disclosures from the Topic
Standards it has determined to be material. If any of the Topic Standards disclosures listed are not relevant to the organization’s impacts, the organization is
not required to report them. The additional sector disclosures and recommendations outline further information which has been identified as relevant fororganizations in the sector to report in relation to a topic. Reporting these additional sector disclosures and recommendations is encouraged, however it is nota requirement.

Topic

#

GRI Topic Standards disclosures

Sector disclosures1

required reporting
Disclosure 3-3 Management of material topics

recommended reportingGHG

emissions23Disclosure 302-1 Energy consumption within the organization
Disclosure 302-2 Energy consumption outside of theorganization
4

Disclosure 302-3 Energy intensity

5

Disclosure 305-1 Direct (Scope 1) GHG emissions- When reporting on gross direct (Scope 1) GHG emissions, include land usechange emissions.
- Report a breakdown of the gross direct (Scope 1) GHG emissions by mine site.

6

Disclosure 305-2 Energy indirect (Scope 2) GHG emissions- Report a breakdown of the gross location-based energy indirect (Scope2) GHG emissions by mine site.
- If applicable, report a breakdown of the gross market-based energy
indirect (Scope 2) GHG emissions by mine site.
7

Disclosure 305-3 Other indirect (Scope 3) GHG emissions

8

Disclosure 305-4 GHG emissions intensity

910Disclosure 305-5 Reduction of GHG emissions
Disclosure 3-3 Management of material topics

Report a breakdown of the GHG emissions intensity ratio for direct(Scope 1) and energy indirect (Scope 2) GHG emissions by mine site.
- Describe the climate change-related scenarios used to assess the resilience ofthe organization’s strategy, including a well below 2°C, preferably 1.5°C,
scenario.

Climate- Report whether the organization has a climate change adaptation plan in

adaptation
and resilienceplace and, if so, provide a summary of the plan and on the progress
made in implementing the plan, and describe how stakeholders were
engaged in the plan's development.
Describe how the substantive changes in operations, revenue, or
expenditure due to climate change, affect or could affect theorganization's workers and suppliers, its contributions to economic
development, and its payments to governments.

11

Disclosure 201-2 Financial implications and other risks andopportunities due to climate change

Air emissions

12

Disclosure 3-3 Management of material topics

13

Disclosure 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx),

and other significant air emissions
14

For each mine site, report a breakdown of the hazardous air pollutants(HAP) emissions, by:- hydrogen cyanide (HCN);- mercury (Hg).
For each mine site, report a breakdown of the particulate matter (PM)emissions, by:- PM10;- PM2.5.
For each mine site, report significant air emissions, in kilograms or
multiples, for each of the following:- Carbon monoxide (CO);- Ground-level ozone (O3);- Hydrogen sulphide (H2S).

15

16

Biodiversity

17
18

Disclosure 3-3 Management of material topics
Disclosure 304-1 Location of operational sites with the mostsignificant impacts
19

Disclosure 304-2 Direct drivers of biodiversity loss

20

Disclosure 304-3 State of biodiversity

21

Disclosure 304-4 Ecosystem services

22

Disclosure 304-5 Management of biodiversity-related impacts

23

Disclosure 304-6 Halting and reversing the loss of biodiversity

94Waste24Disclosure 3-3 Management of material topics

25

Disclosure 306-1 Waste generation and significant waste-related

impacts
26

Disclosure 306-2 Management of significant waste-related impacts

27

Disclosure 306-3 Waste generated

When reporting the composition of the waste generated, include a breakdown of

the following waste streams, if applicable:- rock waste;- tailings.
28

Disclosure 306-4 Waste diverted from disposal

When reporting the composition of the waste diverted from disposal, include abreakdown of the following waste streams, if applicable:- rock waste;- tailings.

Tailings

29

Disclosure 306-5 Waste directed to disposal

When reporting the composition of the waste directed to disposal, include abreakdown of the following waste streams, if applicable:- rock waste;- tailings.

30

Disclosure 3-3 Management of material topics- Report whether the organization complies with or has committed to comply with
the Global Industry Standard on Tailings Management (GISTM) and, if

31
32
33

so, provide a link to the most recent information disclosed in line with
GISTM Principle 15.
- Describe actions taken to:> manage impacts from tailings facilities, including during closure andpost-closure;> prevent catastrophic failures of tailings facilities.
Report the types of tailings disposal methods used by the organization.
List the organization’s tailings facilities, and report the name, location,and ownership status.
For each tailings facility:- describe the tailings facility;- report whether the facility is active, inactive, or closed;- report the maximum permitted storage capacity and the total weight oftailings stored, in metric tons;- report the Consequence Classification;- report the date and main findings of the most recent risk assessment;

95

Water and34

Disclosure 3-3 Management of material topics

35

Disclosure 303-1 Interactions with water as a shared resource

36

Disclosure 303-2 Management of water discharge-related impacts

37

Disclosure 303-3 Water withdrawal

38

Disclosure 303-4 Water discharge

39

Disclosure 303-5 Water consumption

40

Disclosure 3-3 Management of material topics

effluents

Closure andrehabilitation- report the date and main findings of the most recent independent
technical review, and the date of the next review.
Describe actions taken to prevent or mitigate negative impacts from acidmine drainage.

Describe how engagement with workers, suppliers, local communities, andother relevant stakeholders has informed closure planning andimplementation, including post-mining land use.
41

Disclosure 402-1 Minimum notice periods regarding

42

operational changes
Disclosure 404-2 Programs for upgrading employee skills
and transition assistance programs

43

44

For each mine site, report whether it:- has a closure and rehabilitation plan in place;- is undergoing closure and rehabilitation activities;- has been closed and rehabilitated.
For each closure and rehabilitation plan:- report whether the plan has been approved by relevant authorities;- report the dates of the most recent and next reviews of the plan.
45

For each mine site, report the estimated life of the mine (LOM).

46

For financial provisions made by the organization for closure and rehabilitation,
including environmental and socioeconomic post-closure monitoring andaftercare for mine sites, report:- the total undiscounted monetary value, and a breakdown of this total bymine site;- the methodology used to calculate the undiscounted financial
provisions for closure and rehabilitation.

96

47

Economic

Describe non-financial provisions made by the organization to manage the local
community's socioeconomic transition to a sustainable post-mining economy,
including collaborative efforts, projects, and programs.

48

Disclosure 3-3 Management of material topics

49

Disclosure 201-1 Direct economic value generated andimpacts

Describe the approach to providing employment, procurement, and training
opportunities to local communities.
Report direct economic value generated and distributed (EVG&D) by mine site.

distributed
50

Disclosure 203-1 Infrastructure investments and services

supported

For each mine site, report whether a community needs assessment was
conducted to determine the need for infrastructure and other services, anddescribe the results.

51

Disclosure 203-2 Significant indirect economic impacts

Report the number and total spend of education and skills programs deployed
for workers who are not employees, describe the programs, and the52

Disclosure 204-1 Proportion of spending on local suppliers

Report the percentage of the organization’s procurement spending on local
suppliers by mine site.
Report the percentage of workers hired from the local community by mine site
and the organization's definition used for ‘local community’.

Disclosure 3-3 Management of material topics- Describe the approach to identifying stakeholders within local communities.
- List the vulnerable groups that the organization has identified within local
communities by mine site.
- Describe the approach to engaging with local communities at each phase of thelife of the mine, including:> how the organization seeks to ensure meaningful engagement;> how the organization seeks to ensure safe and equitable gender participation.
- Describe the approach to developing and implementing community
development programs, including how engagement with local stakeholders,extent to which the programs have been effective.

53
Local
communities

54

impact assessments, and community needs assessments have informed
the programs.
55

Disclosure 413-1 Operations with local community engagement,
impact assessments, and development programs

Report any formal community development agreements made by theorganization, by mine site.

56

Disclosure 413-2 Operations with significant actual and

Describe impacts on the health and safety of local communities by mine site.

potential negative impacts on local communities

97

57

Report the number and type of grievances from local communities identified bymine site, including:- the percentage of the grievances that were addressed and resolved during thereporting period;- the percentage of the grievances that were resolved through remediation

during the reporting period.
Rights ofIndigenous
Peoples

58

Disclosure 3-3 Management of material topics

59

Disclosure 411-1 Incidents of violations involving rights ofiIndigenous Peoples- Describe the approach to identifying Indigenous Peoples who are or could be
affected by the organization’s activities.
- Describe the approach to engaging with Indigenous Peoples, including:> how the organization seeks to ensure meaningful engagement;> how the organization seeks to ensure safe and equitable gender participation.
- Describe policies, commitments, and actions taken to respect Indigenous
Peoples’ cultural heritage.
- Describe the community development programs in place that are intended toenhance positive impacts for Indigenous Peoples .
Describe the identified incidents of violations involving the rights of Indigenous
Peoples.

60

List the locations of operations and proven reserves where Indigenous Peoples
are present and are or may be affected by the activities of the organization.

61

Report whether the organization has been involved in a process of seeking free,prior, and informed consent (FPIC) from Indigenous Peoples for any of theorganization’s activities and, if so, report for each case:- whether the process has been mutually accepted by the organization and theaffected Indigenous Peoples;- whether an agreement has been reached, and if so, if the agreement ispublicly available.
Land andresource
rights62Disclosure 3-3 Management of material topics- Describe the approach to engaging with stakeholders whose rights to land andresources are or could be affected, including:> how the organization seeks to ensure meaningful engagement;> how the organization seeks to ensure safe and equitable genderparticipation.
- Describe the policies or commitments to providing remediation to local
communities or individuals subject to involuntary resettlement, and theprocess for establishing compensation for loss of assets or otherassistance to improve or restore standards of living or livelihoods

98

63

List the mine sites where involuntary resettlement has taken place or is planned.
For each mine site, describe how peoples’ livelihoods and human rights areor could be affected and restored.
64

Artisanal and65

List the locations of mine sites where conflicts or violations of land and resourcerights (including customary, collective, and informal tenure rights) occurred, anddescribe the incidents and the stakeholders whose rights were affected.
Disclosure 3-3 Management of material topics

small-scale
mining- Describe the approach to engaging with legitimate ASM operators, andthe process used to determine wether they are legitimate.
- Describe the programs in place to enhance positive impacts or mitigate
negative impacts involving ASM, and how engagement with local
authorities and communities has informed them.
66

List the mine sites where ASM occurs on or in close proximity to the site.

67

Report the total number and nature of incidents and conflicts involving

ASM and actions taken to address them.
Security

68

Disclosure 3-3 Management of material topics

69

Disclosure 410-1 Security personnel trained in human rights

practices

Describe the approach to ensuring respect for human rights by public and private
security providers, including whether the organization has committed to

implementing the Voluntary Principles on Security and Human Rights.
policies or procedures
Criticalincident
management

70

Disclosure 3-3 Management of material topics

Describe the organization’s approach to emergency preparedness andresponse plans, and how engagement with local stakeholders has
informed the plans.
71

Disclosure 306-3 Significant spills

72

Report the number of critical incidents in the reporting period, describe73

their impacts, and actions taken to remediate them.
Report percentage of mine sites that have emergency preparedness andresponse plans in place, and a list of the sites that do not.

Occupational

74

Disclosure 3-3 Management of material topics

health andsafety75Disclosure 403-1 Occupational health and safety management
systemDisclosure 403-2 Hazard identification, risk assessment, and76

incident investigation
77

Disclosure 403-3 Occupational health services

99

78

79

Disclosure 403-4 Worker participation, consultation, andcommunication on occupational health and safety

Report how the organization ensures women’s participation in formal joint

management-worker health and safety committees, and the percentageof women represented in these committees.

Disclosure 403-5 Worker training on occupational health andsafety8081Disclosure 403-6 Promotion of worker health
Disclosure 403-7 Prevention and mitigation of occupational healthand safety impacts directly linked by business relationships
82
83

Disclosure 403-8 Workers covered by an occupational health andsafety management system
Disclosure 403-9 Work-related injuries

84
85

Disclosure 403-10 Work-related ill health

Employment

practices86

Disclosure 202-1 Ratios of standard entry-level wage by gender

Disclosure 3-3 Management of material topics

compared to local minimum wage
87

Disclosure 401-1 New employee hires and employee turnover

88

Disclosure 401-2 Benefits provided to full-time employees that are
not provided to temporary or part-time employees

89

Disclosure 401-3 Parental leave

90

Disclosure 402-1 Minimum notice periods regarding operationalchanges
Disclosure 404-1 Average hours of training per year per

91

Report benefits provided to employees that are not provided to workers

who are not employees and whose work and workplace are controlled
by the organization.

employee929394Disclosure 404-2 Programs for upgrading employee skills andtransition assistance programs
Disclosure 414-1 New suppliers that were screened using social
criteria
Disclosure 414-2 Negative social impacts in the supply chain

and actions taken
Child labor

95

Disclosure 3-3 Management of material topics

96

Disclosure 408-1 Operations and suppliers at significant risk forincidents of child labor

100

97

Disclosure 414-1 New suppliers that were screened using social

criteria
Forced labor

98

Disclosure 3-3 Management of material topics

and modern
slavery99

Disclosure 409-1 Operations and suppliers at significant risk forincidents of forced or compulsory labor
100

Freedom of

associationand collective
bargaining

101
102

Disclosure 414-1 New suppliers that were screened using social
criteria
Disclosure 3-3 Management of material topics
Disclosure 407-1 Operations and suppliers in which the right tofreedom of association and collective bargaining may be at
risk

Nondiscrimination

103

Disclosure 3-3 Management of material topics

and equal
opportunity

104

Disclosure 202-2 Proportion of senior management hired from thelocal community

105

Disclosure 401-3 Parental leave

106Disclosure 404-1 Average hours of training per year per

employee107108Disclosure 405-1 Diversity of governance bodies and employees

Disclosure 405-2 Ratio of basic salary and remuneration of women

to men109
Anti-corruption

110Disclosure 406-1 Incidents of discrimination and corrective actions
taken
Disclosure 3-3 Management of material topics

111

Disclosure 205-1 Operations assessed for risks related toReport whether the organization has a gender equality plan or policy inplace and, if so, provide a summary of the plan, and progress made in
implementing the plan
- Report the ratio of basic salary and remuneration of women to men, bymine site.
- Report the ratio of basic salary and remuneration by other indicators ofdiversity, by mine site, where relevant.
Describe how potential impacts of corruption or risks of corruption are managed
in the organization’s procurement practices and throughout the supply chain.

corruption
112
113Disclosure 205-2 Communication and training about anticorruption policies and procedures
Disclosure 205-3 Confirmed incidents of corruption and actions

taken

101

114

Describe the approach to contract transparency, including:- whether contracts and licenses are made publicly available and , if so, where

they are published;- if contracts or licenses are not publicly available, the reason for thisand actions taken to make them public in the future
List the organization’s beneficial owners and explain how theorganization identifies the beneficial owners of business partners,
including joint ventures and suppliers.

115

Payments to116

Disclosure 3-3 Management of material topics

governments

117

Disclosure 201-1 Direct economic value generated and distributed

118

Disclosure 201-4 Financial assistance received fromgovernment
119

Disclosure 207-1 Approach to tax

120

Disclosure 207-2 Tax governance, control, and risk

For state-owned organizations (SOEs):- Report the financial relationship between the government and the SOE.

management
121

Disclosure 207-3 Stakeholder engagement and management ofconcerns related to tax
122

Disclosure 207-4 Country-by-country reporting

Report a breakdown of the payments to governments levied at the project-level,by project and the following revenue streams, if applicable:> The host government’s production entitlement;> National state-owned company production;> Royalties;> Dividends;> Bonuses (e.g., signature, discovery, production bonuses);> License fees, rental fees, entry fees; and other considerations forlicenses or concessions;> Any other significant payments and material benefits to government.
Report the value of any thresholds that have been applied and any othercontextual information necessary to understand how the project-level payments
to governments reported have been compiled.

102

123

Public policy

For minerals purchased from the state or from third parties appointed by
the state to sell on their behalf, report:- volumes and types of minerals purchased;- full names of the buying entity and the recipient of the payment;- payments made for the purchase.

124

Disclosure 3-3 Management of material topics

125

Disclosure 415-1 Political contributions- Describe the organization’s stance on significant issues that are thefocus of its participation in public policy development and lobbying; andany differences between these positions and its stated policies, goals, orother public positions.
- Report whether the organization is a member of, or contributes to, any
representative associations or committees that participate in public
policy development and lobbying, including:> the nature of this contribution;> any differences between the organization’s stated policies, goals, orother public positions on significant issues and the positions of therepresentative associations or committees.

103