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

Item 03 – Proposed public comment
questionnaire for the GRI Sector
Standards Project for Mining exposure
draftFor GSSB informationDate

10 January 2023

Meeting

24 January 2023

Project

GRI Sector Standards Project for Mining

Description

This document contains a draft public comment questionnaire for the exposure
draft of the GRI Sector Standards Project for Mining that has been submitted tothe GSSB for information at the upcoming meeting.
If approved, the public exposure is proposed to commence early February and run
until the end of April, and an open questionnaire will be set up online to collectpublic feedback.
This document sets out the proposed questions to be included in the feedbackform. GSSB members are welcome to provide any feedback by 24 January 2023.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2023

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Questions for the GRI Sector

2Standard Project for Mining exposure

3draft4

Scope of the exposure draft

5

Section 1 ‘Sector this Standard applies to’ (p.41) outlines the scope of the Standard.

6

The Sector Standard for mining will apply to organizations undertaking any of the following:78-

Exploration, extraction, including quarrying, and primary processing of all types of minerals,
metallic and non-metallic, except for oil, gas, and coal.

9-

Support activities for mining, such as transport and storage.

1011-Supply of specialized products and services to mining organizations, such as engineering,procurement, and construction (EPC) contractors.

121314This 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.

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1617

Oil and gas (GRI 11) and coal (GRI 12) have published Sector Standards available, whereas furtherstages of processing, such as smelting, refining, and metal recycling, will be the subject of a separate
GRI Sector Standard.

18[Watch this short video for a better understanding of how GRI Sector Standards are used]

19Question 1

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Is the scope of the sector for this Standard exposure draft clear and practical? Are there anyother activities or types of organizations that should fall within the scope of this Standard?
Please suggest what could be improved.

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Likely material topics

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Section 2 ‘Likely material topics’ (p. 14-76) lists 25 likely material topics for the mining sector. ‘Likelymaterial topics’ encompass the sector’s most significant impacts and are therefore likely to bematerial for most mining organizations to report publicly.

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‘Impact’ refers to the effect the sector or organizations operating in the sector have, or could have, on
the economy, environment, and people. Impacts can be positive or negative. Organizations can beinvolved with negative impacts through their activities or as a result of their business relationships.
[Find more information about key concepts in GRI 1: Foundation 2021]

1 Note that page numbering in this questionnaire does not correspond to the page numbers in Item 2 – GRISector Standards Project for Mining – Exposure draft received by the GSSB. It will, however, correspond with thepublic version of the exposure draft that respondents will review.

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33

When determining its material topics, a reporting organization in the mining sector needs to review
each topic described in the Standard and determine whether it is material for it to report on based on
its own specific circumstances.

343536

Not all topics listed in the Standard may be material for all organizations in the mining sector. If anorganization determines any of the topics included in the Standard are not material, the organization
lists them in the GRI content index and provides a short explanation of why they are not material.

37Question 238
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41

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Do the topics included in the exposure draft represent the mining sector’s most significant
impacts and are therefore likely to be material for most organizations in the sector to report? Ifnot, please explain which topics or significant impacts are missing or, alternatively, which
topics should not be listed as likely material for the sector.

42Reporting sub-sections

43

Route A (a) – For reporters

444546474849Section 2 ‘Likely material topics’ (p. 14-76) also lists relevant disclosures for the mining sector toreport on each topic. These disclosures are mainly derived from existing GRI Topic Standards.
However, where disclosures from Topic Standards do not provide sufficient information about amining organization’s impacts in relation to a topic, additional sector disclosures andrecommendations are listed. These are drawn from other sources or, where necessary, developed by
the Mining Working Group.

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If any of the listed disclosures are not relevant to the organization’s impacts, the organization is not
required to report them.

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Question 3.1 (a)

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Are the disclosures listed in this exposure draft relevant for most mining organizations toreport? If not, highlight which disclosure(s) are not relevant and why.

Question 3.2 (a)•Are the additional sector disclosures or recommendations included understandable andfeasible to report on? If not, please explain why and identify what could be improved.

Question 3.3 (a)•Is there any information your organization is currently reporting or planning to report on (withregards to its significant impacts on the economy, environment, and people) that is notreflected in this exposure draft?

6263

Mine-site reporting was identified by the Mining Working Group as essential to enable the reporting ofmeaningful and accurate information on the sector’s localized impacts.

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The exposure draft includes expectations to report (selected) data at the mine-site level for thefollowing topics:- Topic 14.1 GHG emissions (p. 14)- Topic 14.3 Air emissions (p.20)- Topic 14.6 Tailings (p.29)- Topic 14.8 Closure and rehabilitation (p.33)- Topic 14.9 Economic impacts (p.37)

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8990
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-Topic 14.10 Local communities (p.41)
Topic 14.11 Rights of Indigenous Peoples (p.45)
Topic 14.12 Land and resource rights (p.47)
Topic 14.13 Artisanal and small-scale mining (p.49)
Topic 14.15 Critical incident management (p.53)
Topic 14.21 Non-discrimination and equal opportunity (p.65)
Topic 14.23 Payments to governments (p.70)
Topic 14.25 Conflict-affected and high-risk areas (p.75)

Question 4.1 (a)•Do mining organizations commonly collect mine-site-level data/information for the topics
mentioned above, even if it is not publicly disclosed?

Question 4.2 (a)•Is it feasible for mining organizations to report the listed mine-site-level data/information forthese topics? What are the challenges to reporting this information by mine site? Please
explain any suggested revisions where relevant.

Question 4.3 (a)•Is your organization collecting data on Scope 3 GHG emissions at a mine-site level? Please
explain why or why not.

Question 4.4 (a)•Is your organization publicly reporting, or planning to start publicly reporting, on Scope 3 GHG
emissions by mine site? Please explain why or why not.

92

Route B (b) – For information users

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Section 2 ‘Likely material topics’ (p. 14-76) also lists relevant disclosures for the mining sector toreport on each topic. These disclosures are mainly derived from existing GRI Topic Standards.
However, where disclosures from Topic Standards do not provide sufficient information about amining organization’s impacts in relation to a topic, additional sector disclosures andrecommendations are listed. These are drawn from other sources or, where necessary, developed by
the Mining Working Group.

99100101102
103
104

The additional sector reporting included in the exposure draft outlines further information which hasbeen identified as relevant for organizations in the mining sector to report in relation to a topic. The
reporting organization should provide sufficient information about its impacts in relation to eachmaterial topic, so that information users can make informed assessments and decisions about theorganization. For this reason, reporting these additional sector disclosures and recommendations isencouraged, however, it is not a requirement.

105

Question 3.1 (b)

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Are the listed disclosures in this Standard exposure draft (all disclosures andrecommendations in the reporting sections) critical and useful for sustainability reports
information users to understand an organization’s impacts related to each topic? If not, please
explain what could be improved.

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Question 3.2 (b)•Are there disclosures that are not included in this exposure draft, but you would expect to seereported by mining organizations to be able to assess their significant impacts on theeconomy, environment, and people? If so, please explain what should be included and howthat information is useful to you as an information user.

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Mine-site reporting was identified by the Mining Working Group as essential to enable the reporting of
meaningful and accurate information on the sector’s localized impacts.

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119120121122
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130131The exposure draft includes expectations to report (selected) data at the mine-site level for thefollowing topics:- Topic 14.1 GHG emissions (p. 14)- Topic 14.3 Air emissions (p.20)- Topic 14.6 Tailings (p.29)- Topic 14.8 Closure and rehabilitation (p.33)- Topic 14.9 Economic impacts (p.37)- Topic 14.10 Local communities (p.41)- Topic 14.11 Rights of Indigenous Peoples (p.45)- Topic 14.12 Land and resource rights (p.47)- Topic 14.13 Artisanal and small-scale mining (p.49)- Topic 14.15 Critical incident management (p.53)- Topic 14.21 Non-discrimination and equal opportunity (p.65)- Topic 14.23 Payments to governments (p.70)- Topic 14.25 Conflict-affected and high-risk areas (p.75)

132

Question 4.1 (b)

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Is reporting mine-site-level data/information for the above-mentioned topics essential tounderstanding a mining organizations’ significant impacts for these topics? Are there othertopics listed in the exposure draft you would expect to see mine-site-level data/information
reported? Please explain which topics and why.

Question 4.2 (b)•Is reporting Scope 3 GHG emissions by mine site expected of mining organizations? Please
explain why or why not.

141

Topic-specific questions (common for allrespondents)

142

Tailings (p.29)

143
144
145

Tailings facility management has emerged as a major sustainability challenge for the mining sector.
The exposure draft addresses the management of tailings facilities in topic 14.6 Tailings. The
reporting for this topic is based on the Global Industry Standard on Tailings Management (GISTM).

146
147
148
149

While topic 14.6 Tailings deals with the management of tailings facilities with the intention ofpreventing catastrophic failures, based on GISTM, tailings as a waste stream (total weight, disposal
methods, hazardous composition, etc.), along with any other waste generated, is reported under topic
14.5 Waste.

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Question 5.1•

Is the scope of topic 14.6 Tailings clear? Are there impacts missing from the topic
description? If so, please explain what could be revised and how.

153

Question 5.2

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155

Do the reporting disclosures listed reflect critical information needs on the management of tailings
facilities? Is there anything missing? Please explain what could be improved.

156

Closure and rehabilitation (p.33)

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The topic 14.8 Closure and rehabilitation includes additional sector reporting on engagement withstakeholders to inform closure; the closure plans and ongoing or planned closure activities; theestimated life of the organization’s mine(s); the financial provisions reserved for closure andrehabilitation; and the non-financial provisions to manage communities’ socioeconomic transition.

161

Question 6.1

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Is what this topic covers clear? Are there impacts missing from the topic description? If so,please explain what could be revised and how.

Question 6.2•

Will the reporting disclosures listed elicit produce critical information on mining organizations’approach to closure and rehabilitation, and how they manage the related impacts? Is there
anything missing? Please explain what could be revised and how.

Question 6.3•

Are financial provisions made by mining organizations for closure and rehabilitation expected
to be disclosed by total undiscounted monetary value? Do you foresee challenges withproviding this information? Please explain why or why not.

172Artisanal and small-scale mining (p.49)

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The topic 14.13 Artisanal and small-scale mining covers impacts on and from artisanal and smallscale mining (ASM) that occur as a result of direct and indirect interactions with mining organizations.
In the exposure draft, ASM refers to mining by individuals, groups, families, or cooperatives withminimal or no mechanization, and who are often operating informally. ASM occurs throughout theworld but is particularly widespread in developing countries where it is an important source of incomeand livelihood.

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ASM is considered a stakeholder group to mining organizations but not primary target users for thereporting Standard.

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Question 7.1

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Is the scope of this topic clear? Are there impacts missing from the description? If so, please
explain what could be revised and how.

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Question 7.2•

Will the reporting disclosures listed produce critical information on mining organizations’engagement with, and impacts on, ASM? Is there anything missing? Please explain whatcould be revised and how.

Question 7.3•Are business relationships (such as purchase of materials) between mining organizations andASM common or expected to increase?

191

Conflict-affected and high-risk areas (p.75)

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The topic ‘Conflict-affected and high-risk areas’ is relevant for organizations that operate or havebusiness relationships in conflict-affected areas or high-risk areas. Conflict-affected areas or high-riskareas are identified by the OECD by the presence of armed conflict, widespread violence or otherrisks of harm to people and their human rights, political instability or repression, institutional
weakness, insecurity, and collapse of civil infrastructure.

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To identify potential impacts in these areas enhanced due diligence is required, as outlined by the 5step framework in the OECD Due Diligence guidance for responsible supply chains of minerals fromconflict-affected and high-risk areas.

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Question 8.1

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•Is the scope of this topic clear? Are there impacts missing from the description? If so, please
explain what could be revised and how.

Question 8.2•

Will the reporting disclosures listed produce critical information on mining organizations’approach and impacts related to operating in, or sourcing from, conflict-affected and high-riskareas? Is there anything missing? Please explain what could be improved.

207

Community impacts

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Local communities are crucial stakeholders for mining organizations, and impacts on communities areoutlined across several topics in this exposure draft:- Topic 14.9 Economic impacts (p.37)- Topic 14.10 Local communities (p.41)- Topic 14.11 Rights of Indigenous Peoples (p.45)- Topic 14.12 Land and resource rights (p.47)- Topic 14.8 Closure and rehabilitation (p.33)- Topic 14.14 Security practices (p.51)- Topic 14.15 Critical incident management (p.53).

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Question 9218
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•Are there impacts or reporting disclosures related to local communities not covered in theexposure draft? Please explain what is missing and why it should be included.

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Quarrying-specific question

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Question 10222
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Is your organization engaged in quarrying activities or familiar with the quarrying sector?
o Noo Yes – Please consider and respond to the following:

As stated in the section ‘Sector this Standard applies to’ (p.4), “mining organizations” in this Standard
include quarrying organizations.
•Are there any impacts specific to the quarrying sector missing or not accurately described in
the exposure draft? Please explain why and what could be improved.

229

Open question

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Question 11231
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Are there any other comments, or feedback you would like to provide about the GRI Mining Sector
Standard exposure draft or the specific content presented within?

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