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

Item 04 – GRI Sector Standard
Project for mining – Final draft
For GSSB approval
Date

24 November 2023

Meeting

14 December 2023

Project

GRI Sector Standard Project for Mining

Description

This document presents the GRI Sector Standard for Mining, for GSSB approval.
A summary of key changes in the Standard compared to the exposure draft ispresented in the explanatory note at the beginning of the document.
This document reflects the final outcome and consensus of the GRI Mining
Working Group deliberations.
This document is complemented by Item 05 – GRI Sector Standards Project for
Mining - Draft Basis for Conclusions, which summarizes the significant issues
raised by respondents during public comment and the GSSB responses to these.
Effective dateAs part of this approval, the GSSB is asked to consider the proposed effective
date of 1 January 2026 (see line 109) for GRI 14: Mining Sector 2024.
This effective date allows for an ample transition period, ensuring sufficient time
for mining organizations to incorporate GRI 14 in their process to determinematerial topics as per GRI 3 and start collecting data for any topics anddisclosures they may not yet be reporting on. The effective date also coincides
with the effective date of the revised GRI Standard for Biodiversity, subject to
GSSB approval on Dec 14, 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. The
GSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.
© GRI 2023

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Explanatory note

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This section summarizes the key changes in GRI 14: Mining Sector 2024 compared to the exposure
draft. These changes are recommended by the Mining Working Group based on comments from thepublic comment period. Please note that only key changes are listed in this summary; smaller wordingor editorial changes are not included.

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Figure 2, Introduction

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Distinction clarified between “additional sector recommendation” and “additional sector
disclosure”, including to the status of the disclosures as recommendations and not
requirements.

Sector profile••‘Box 1. Gender in mining’ added into the Sector profile section to highlight gender as atransversal issue for the sector.
Gendered impacts linked to mining activities reinforced in several topic descriptions.

Mine-site disclosure•••

New disclosure recommendation (14.0.1) placed at the start of the section ‘Likely material
topics’, to report the name of each mine site, geographic location, and the size in hectares.
The disclosure includes a footnote that defines a mine site in the Sector Standard.
Disclosure is accompanied by a table that organizations can use to indicate which sites havesignificant impacts related to the likely material topics listed in the Sector Standard.

Topic 14.3 Air emissions•

Sector recommendation (14.3.2) modified to allow each mine site to determine the most
relevant air pollutants for reporting.

Topic 14.4 Biodiversity••

Topic description and reporting sections aligned with the revised GRI Biodiversity Standard.
Seven out of the eight disclosures in GRI 101: Biodiversity 2024 determined as relevant forreporting by the mining sector.
Mine-site level sector recommendations added to four of the seven disclosures: 101-5
Locations with the most significant biodiversity impacts; 101-6 Direct drivers of biodiversity
loss; 101-7 Changes to the state of biodiversity; and 101-8 Ecosystem services.

Topic 14.6 Waste•

Mine-site level sector recommendations added to three quantitative disclosures: 306-3 Waste
generated; 306-4 Waste diverted from disposal; and 306-5 Waste directed to disposal.

Topic 14.7 Tailings•••

Sector recommendation to Disclosure 3-3 revised to apply to recognized international
standard on tailings management beyond Global Industry Standard on Tailings Management.
Additional data points and guidance added to sector disclosure 14.6.3 to report details on theorganization’s tailings facilities.
Contents added into the topic description to provide additional context for sector disclosures.

Topic 14.6 Water and effluents•

Mine-site level sector recommendations added to three quantitative disclosures: 303-3 Water
withdrawal; 303-4 Water discharge; and 303-5 Water consumption.

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Topic 14.8 Closure and rehabilitation••

New disclosure added to report total land disturbed and rehabilitated (14.8.6).
Additional data points and guidance added to sector disclosure 14.8.7 to report details on theorganization’s financial provisions for closure.

Topic 14.9 Economic impacts•••

Sector recommendation to report Disclosure 201-1 Direct economic value generated anddistributed by mine site (14.9.2) reduced to reporting community investments by mine site.
Sector recommendation to report community needs assessments for each site (14.9.3)
revised to a general, not site-specific disclosure, and expectation to describe results removed.
Added gender disaggregation to sector disclosure on the percentage of workers hired fromthe local community (14.9.6).

Topic 14.10 Local communities••

Sector recommendation to list vulnerable groups identified by the organization removed; theapproach to identifying vulnerable groups merged with identifying stakeholders in general.
Sector recommendation to “ensure safe and equitable gender participation” revised to“support safe and equitable gender participation” (same change implemented in topics 14.11
Rights of Indigenous Peoples and 14.12 Land and resource rights).

Topic 14.12 Land and resource rights••

New disclosure added to 3-3 to describe procedures in place to monitor and evaluate
remediation actions related to involuntary resettlement (14.12.1).
New disclosure added to report the numbers of persons resettled or facing resettlement,
broken down by gender (14.12.3).

Topic 14.13 Artisanal and small-scale mining•••

Sector recommendation on the approach to engaging with ASM operators revised to not only
apply to “legitimate” ASM, and expanded to include support for formalization andprofessionalization efforts (14.13.1).
Added gender disaggregation to sector recommendation to report programs in place toenhance positive impacts or mitigate negative impacts involving ASM (14.13.1).
New sector recommendation added to report policies and processes in place to identify andassess negative impacts when sourcing from ASM (14.13.1).

Topic 14.14 Security practices•••

Sector recommendation to 3-3 divided into two distinct recommendations (14.14.1).
Sector recommendation on “ensuring respect for human rights by public and private security
providers” revised to how the organization “seeks to prevent or mitigate potential negative
impacts” from their use.
Sector recommendation on commitment to implementing the Voluntary Principles on Security
and Human Rights (VPSHR) revised to “whether the organization is implementing” VPSHR.

Topic 14.15 Critical incident management•

Sector recommendation to 3-3 expanded to encompass the frequency of testing emergency
preparedness and response plans and clarified the concept of “local stakeholders”.

Topic 14.16 Occupational health and safety•

New sector recommendation added on the processes in place to identify incidents of sexualand gender-based violence (14.16.3).

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New sector recommendation on how the organization ensures the provision of genderappropriate personal protective equipment for workers (14.16.3).

Topic 14.20 Freedom of association and collective bargaining•

New sector disclosure added to report the number of strikes and lockouts (14.20.3).

Topic 14.21 Non-discrimination and equal opportunity••

Sector recommendation to report an organization’s gender equality plans expanded to also
cover gender equity plans (14.21.5).
New sector recommendation added under Disclosure 202-2, to provide a breakdown of thepercentage of senior management hired from the local community by gender (14.21.2).

Topic 14.22 Anti-corruption•

Additional sector disclosures aligned with the most recent updates in EITI Standard 2023.

Topic 14.23 Payments to governments•

Additional sector disclosures aligned with the most recent updates in EITI Standard 2023.

Topic 14.24 Public policy•

Removed first additional sector recommendation to 3-3 (14.24.1) to report the organization’s
stance on significant issues that are the focus of its participation in public policy development
and lobbying.

Topic 14.25 Conflict-affected and high-risk areas••

Recommendation removed to provide a link to the latest (OECD) 5-step due diligence report(14.25.3).
Reporting potential negative impacts on workers and local communities from operating inconflict-affected and high-risk areas separated as its own disclosure (14.25.4).

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GRI 14: Mining Sector 2024

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Sector Standard

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Effective Date
This Standard is effective for reports or other materials published on or after 1 January 2026.

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Responsibility
This Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the
GRI Standards can be submitted to gssbsecretariat@globalreporting.org for the consideration of the
GSSB.

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Due ProcessThis Standard was developed in the public interest and in accordance with the requirements of the
GSSB Due Process Protocol. It has been developed using multi-stakeholder expertise, and withregard to authoritative intergovernmental instruments and widely held expectations of organizations
relating to social, environmental, and economic responsibilities.

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Legal Liability
This document, designed to promote sustainability reporting, has been developed by the Global
Sustainability Standards Board (GSSB) through a unique multi-stakeholder consultative process
involving representatives from organizations and report information users from around the world.
While the GRI Board of Directors and GSSB encourage the use of the GRI Sustainability ReportingStandards (GRI Standards) and related Interpretations by all organizations, the preparation andpublication of reports based fully or partially on the GRI Standards and related Interpretations are thefull responsibility of those producing them. Neither the GRI Board of Directors, GSSB, nor Stichting
Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages
resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the
preparation of reports, or the use of reports based on the GRI Standards and related Interpretations.

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Copyright and trademark noticeThis document is copyright-protected by Stichting Global Reporting Initiative (GRI). The reproduction
and distribution of this document for information and/or use in preparing a sustainability report ispermitted without prior permission from GRI. However, neither this document nor any extract from it
may be reproduced, stored, translated, or transferred in any form or by any means (electronic,
mechanical, photocopied, recorded, or otherwise) for any other purpose without prior written
permission from GRI.

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Global Reporting Initiative, GRI and logo, GSSB and logo, and GRI Sustainability ReportingStandards (GRI Standards) and logo are trademarks of Stichting Global Reporting Initiative.

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© 2024 GRI. All rights reserved.
ISBN [978-90-8866-NNN-N]

Page 1 of 98

Contents
Introduction .......................................................................................................................................... 3
Sector this Standard applies to ........................................................................................................... 4
System of GRI Standards .................................................................................................................... 5
Using this Standard ............................................................................................................................. 6
1. Sector profile ....................................................................................................................................... 9
2. Likely material topics ......................................................................................................................... 14
Topic 14.1 GHG emissions................................................................................................................ 17
Topic 14.2 Climate adaptation and resilience ................................................................................... 19
Topic 14.3 Air emissions ................................................................................................................... 21
Topic 14.4 Biodiversity ...................................................................................................................... 23
Topic 14.5 Waste ............................................................................................................................... 25
Topic 14.6 Tailings ............................................................................................................................ 28
Topic 14.7 Water and effluents ......................................................................................................... 30
Topic 14.8 Closure and rehabilitation ................................................................................................ 32
Topic 14.9 Economic impacts............................................................................................................ 36
Topic 14.10 Local communities ......................................................................................................... 39
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

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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.

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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 most significant impacts aredescribed and disclosures to report information about the organization’s impacts in relation to the
topic are listed.

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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.

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The Bibliography contains authoritative intergovernmental instruments and additional referencesused in developing this Standard, listed by topic. It also lists further resources that theorganization can consult.

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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 to164

GRI 14 applies to organizations undertaking any of the following:

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Exploration, extraction, including quarrying, and primary processing1 of all types of minerals,
metallic and non-metallic, except for oil, gas, and coal.2
Support activities for mining, such as transport and storage, when integrated into the mining
organization’s core operations.
Supply of specialized products and services to mining organizations, such as those provided
by contractors for Engineering, Procurement, and Construction (EPC) and operational
activities mentioned above.

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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. The Standard is not designed to capture the impacts
specific to the artisanal and small-scale mining (ASM) sector. However, this Standard does consider
the impacts that mining organizations may have on ASM operators and the impacts they may be
involved with through their business relationships, interactions, or co-location of their activities with
ASM.3

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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].4 The table is intended to assist anorganization in identifying whether GRI 14 applies to it and is for reference only.

1 Primary processing can include, for example, milling, crushing, grinding, concentrating, and leaching toseparate commercially valuable minerals from their ores. Further stages of processing, such as smelting, refining,and metal recycling, will be the subject of a separate GRI Sector Standard.
2 Oil and gas, and coal have dedicated Sector Standards available: GRI 11: Oil and Gas 2021 and GRI 12: Coal

Sector 2022.
3 In this Standard, ASM is understood to comprise of formal or informal activities, often associated with simplified
forms of mining, limited access to technology, and high labor intensity. ASM can include individual operators,
families, and cooperatives involving up to hundreds or even thousands of miners.
4 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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Table 1. Industry groupings relevant to the mining sector in other classification systems
Classification
systemClassification
numberClassification name

GICS®

151040

Metals and Mining (excluding
manufacturers of aluminum and steel, and metal
recycling)

ICB

551020000

General Mining

55102010

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)07

Mining of metal ores

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Other mining and quarrying

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Support activities for other mining and quarrying

EM-3

Metals and Mining (excluding
manufacturers of aluminum and steel, and metal
recycling)

55102035

ISIC

SICS®

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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

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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 and are used for renewable energy
technologies, such as wind turbines, solar panels, 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, cobalt, copper, lithium, uranium,zinc); and rare earth elements (e.g., neodymium, scandium, yttrium). Sand, stone, lime, potash, anddiamonds 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', which
often specialize in exploration. Organizations engaged in quarrying are typically less complex, withlittle or no processing requirements.

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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 including those beyond the first tier, and any other entities directly linked to the organization’s
operations, products, or services. The following types of business relationships are prevalent in themining sector and relevant 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 SOEs. An organization in
the mining sector can be involved with negative impacts as a result of participating in a joint venture,even if it is a non-operating partner.

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Suppliers represent a significant share of spending by mine site and are commonly used to performmining operations or to provide products or services, including security. Some of the most significant
impacts covered in this Standard concern the supply chain.

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Customers and other parties in the value chain are increasingly voicing expectations for supply chain
traceability to ensure the responsible production of minerals. They, therefore, constitute a key driverof 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,
and other payments to governments or spending on suppliers. Along with providing employment
opportunities, particularly in 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 give rise to corruption.

356
357
358
359
360
361
362
363
364
365

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. Government legislation, including environmental
protections and tax regimes, set out by the countries where mining occurs largely regulate mining
projects. If poorly managed, mining can create negative impacts with lasting implications forecosystems, human rights, and the health, safety, and well-being of workers and local communities.
Climate change brings additional challenges to managing the impacts of mining with consequences
for water management, biodiversity, and extreme heat. Moreover, the decline of ore grades increases
the amount of energy and resources needed by mining organizations to locate and extract minerals
from rock, resulting in more pollution and waste generated [20].

366
367
368
369
370
371

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 them inthe value chain. The mining sector is also facing expectations to transition to renewable energy
sources and implement circular economy principles, such as reusing and recycling existing materials.

372
373
374
375
376
377
378

The drive 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. This can sometimes result in violence against or within
local communities.

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Box 1. Gender in mining

380
381
382
383
384
385
386
387

Because of the significance of impacts that mining organizations have at a community level, there is a
growing expectation to disclose information on their local impacts on the economy, environment, andpeople. As mining can have different impacts on women and men, organizations are also increasingly
expected to consider and address the distinct impacts of their activities on different genders. For
example, women are disproportionately and uniquely affected by environmental degradation, climatechange, and mining-induced social impacts like sexual and gender-based violence [12] [21].
Additionally, a lack of job opportunities can affect women's financial independence, and conditions ofwork in the sector can pose additional health and safety risks for women [23].

388
389
390
391
392
393
394

Applying gender-specific human rights due diligence approaches can address these issues, including
when conducting community engagement or assessing aspects related to land rights, security,
grievance resolution, and social investments. Organizations can also implement gender-responsive
corporate policies and codes of conduct in the workplace. Recognizing how the impacts of mining canbe more adverse or beneficial depending on unique social circumstances can broadly contribute tomeaningful engagement with affected stakeholders and result in more informed actions byorganizations to manage their impacts [9] [18] [21] [26].

395
396
397
398

A number of topics in this Standard list reporting disclosures that include breakdown of reported
information by gender. This is especially important if the impacts or reported numbers differ
significantly for women and men. Beyond these instances, organizations can proactively provide
gender-disaggregated data for any other topic where relevant and useful.

399

Sustainable Development Goals

400
401
402

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].

403
404
405

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.

406
407
408

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
GHG emissions through the use of renewable energy and energy efficiency measures.

409
410
411

The sector has connections to Goal 6: Clean Water and Sanitation and Goal 15: Life on Land due tothe impacts that water use and land use by mining organizations can have on local communities andthe environment.

412
413
414
415
416
417

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.

418
419
420
421

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 mappings undertaken for the sector (seereference [32] in the Bibliography).

422
423
424

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 [32] and [31]in the Bibliography for information on reporting progress towards the SDGs using the GRI Standards.

Page 11 of 98

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Table 2. Links between the likely material topics for the mining sector and the SDGs
Likely material topics

Corresponding Sustainable Development Goals
GOAL 9: Industry, Innovation and Infrastructure

Topic 14.1 GHG emissions

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

Page 12 of 98

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 GrowthPage 13 of 98

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Box 2. Other key international instruments and initiatives supporting responsible mining

427
428
429
430
431
432
433
434
435
436

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 to
reduce the risk of severe human rights impacts, fueling conflict and financial crime. The OECD
guidance has also been adopted by several national and supranational regulatory instruments, suchas the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 in the United States andthe Mineral Supply Due Diligence Regulation in the European Union. Likewise, the Regional Initiative
against the Illegal Exploitation of Natural Resources, administered by the International Conference on
the Great Lakes Region (ICGLR), aims to break the link between mineral revenues and conflictfinancing.

437
438
439
440
441
442
443

Organizations such as the Extractive Industries Transparency Initiative (EITI) and Intergovernmental
Forum on Mining, Minerals, Metals, and Sustainable Development (IGF) are helping countries
enhance and communicate on their resource governance and financial benefit-sharing. These efforts
show the increasing global push to reveal the path of mineral revenues within governments and theeconomy, concentrating on issues like transparency over project-level payments, ownership
structures, and agreements, permits, contracts, and licenses, as well as wider legal and policy areas
affecting the sector to leverage the benefits of mining for local stakeholders.

444
445
446

Similarly, many government-led efforts, including those involving the World Bank and public-private
collaborations, have driven increased attention and expectations in the mining sector to identify,
assess, prevent, and reduce impacts, all while improving traceability and transparency.

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2. Likely material topics

448
449
450
451
452

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.

453

Mine-site disclosure

454This disclosure applies to organizations that own or operate mine sites.5

455
456
457
458
459

Mining activities have impacts that often manifest locally. Given that an organization’s operations may
span diverse regions, environments, and jurisdictions, impacts can vary greatly depending on where
activities occur. An organization should assess and report information about its impacts in relation toappropriate local contexts (see the Sustainability Context principle in GRI 1: Foundation 2021 formore information).

460
461
462

Several topics in this Standard include mine-site-level reporting. Where impacts are highly significant
for some mine sites and not others, organizations should provide site-level information about the sites
where impacts are highly significant.

463
464
465
466

In other cases, disaggregated data may be needed for all mine sites to allow information users tomake accurate assessments about the organization's overall contributions to sustainable
development. These include certain public interest topics, such as greenhouse gas (GHG) emissions
or biodiversity, where the mining sector has considerable impacts globally.

467
468

Organizations can proactively provide mine-site disaggregated data for any topic identified as material
for reporting.

469
470
471

Table 3 offers an example of how to present information for Disclosure 14.0.1. Organizations can use
the table to indicate instances where impacts are highly significant for specific mine sites, andwhether disaggregated data is provided for the site.
STANDARDDISCLOSURE

SECTOR
STANDARD REF #Additional sector disclosures
List the organization’s mine sites and report the organization's definition used for‘mine site’. For each site, report:•••

14.0.1the name of the site;
the geographic location (country and coordinates);
the size in hectares

5 For the purposes of this Standard, a mine site consists of open-cut and underground mines and the surface

area disturbed by a mining operation; tailings storage and waste facilities; lands disturbed by the construction or
improvement of haulage ways, pipelines and pipeline corridors; and roads or any surface areas in which
structures, equipment, materials, or any other elements used in the mining operation are situated. This excludes
downstream processing facilities such as smelters, refineries, unless they are co-located with on-site milling or
beneficiation infrastructure.

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473
474

Table 3. Example template for presenting information on mine-site disclosure
The table offers an example of how to present information for Disclosure 14.0.1. The organization canamend the table according to its practices, for example by reporting additional information.

Material topics

Name of Site 1

Name of Site 2

Name of Site 3

Country: XXX
Coordinates: XXX
Size: XXX hectares
HighlySite-levelsignificant
data
impacts

Country: XXX
Coordinates: XXX
Size: XXX hectares
HighlySite-levelsignificant
data
impacts

Country: XXX
Coordinates: XXX
Size: XXX hectares
HighlySite-levelsignificant
data
impacts

GHG emissions

Y

Y

Y

Y

Y

N

Climate adaptation andresilience

Y

N

Y

N

Y

N

Air emissions

Y

Y

Y

Y

Y

Y

Biodiversity

Y

Y

Y

Y

Y

Y

Waste

Y

Y

Y

Y

Y

Y

Tailings

Y

Y

Y

Y

Y

Y

Water and effluents

Y

Y

Y

Y

Y

N

Closure and rehabilitation

Y

Y

Y

Y

Y

Y

Economic impacts

Y

Y

Y

Y

Y

N

Local communities

Y

Y

Y

Y

Y

Y

Rights of Indigenous Peoples

Y

YLand and resource rights

Y

Y
Y

Y

Artisanal and small-scale mining(ASM)
Security practices

Y

N

Y

Y

Critical incident management

Y

Y

Y

Y

Y

Y

Occupational health and safety

Y

N

Y

N

Y

Y

Employment practices

Y

N

Y

N

Y

Y

Y

Y

Child labor
Forced labor and modern
slavery
Freedom of association andcollective bargaining
Non-discrimination and equal
opportunity

Y

N

Y

Y

Y

Y

Y

Y

Y

N

Y

Y

Y

Y

Anti-corruption

Y

Y

Y

Y

Y

Y

Payments to governments

Y

Y

Y

Y

Y

Y

Y

Y
Y

Y

Public policy
Conflict-affected and high-risk
areas[Additional topic/s]

YY

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Topic 14.1 GHG emissions

476
477
478
479

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.

480
481
482
483
484
485

Mining activities are energy-intensive and contribute to greenhouse gas (GHG) emissions that cause
climate change. Most GHG emissions from mining activities are associated with the use of fossil fuelpowered vehicles and the consumption of self-generated and purchased electricity. Therefore, mostemissions in the mining sector are direct (Scope 1) GHG emissions from sources owned or controlled
by the organization. Additionally, energy indirect (Scope 2) GHG emissions result from the generationof purchased or acquired electricity, heating, cooling, and steam consumed by the organization.

486
487
488
489
490
491
492
493
494

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, most of the energy
needs of open pit mines are associated with extensive soil and rock movement and longer haul
distances, while underground mines have greater pumping, ventilation, cooling, and hoisting-related
energy requirements.

495
496
497
498

Beyond the total amount of energy used, the GHG 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 morethan twice the amount of GHGs than natural gas per unit of electricity produced.

499
500
501
502
503
504
505

GHG emissions can also increase due to a human-induced change in the use or management oflands, which may lead to a change in land cover. For instance, when forests are cleared to enable
mineral extraction and the supporting infrastructure (see also topic 14.4 Biodiversity). Land usechange emissions are more prevalent in surface mining due to the greater land use requirements andoften 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 ofmine sites can be used to capture CO2 with appropriate reclamation and post-reclamation strategies.

506
507
508
509
510
511
512
513

In addition to Scope 1 and Scope 2 GHG 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 organizations
mining gold and other precious metals, the most substantial emissions tend to originate upstream
from the organization, namely, from the goods and services they procure. Where minerals require
extensive refining, such as smelting, most Scope 3 GHG emissions tend to originate in downstream
processes, in particular where coal is used as an energy source. Examples include the manufactureof steel, aluminum, and cement.

514
515
516
517
518
519

To combat climate change, parties to the Paris Agreement have committed to transition to a lowcarbon economy. Organizations in the sector are increasingly expected to set GHG emissions targets
and reduce emissions in line with the latest scientific evidence on the global effort needed to limit
global warming to 1.5° C [42] (see also topic 14.2 Climate adaptation and resilience). Scope 1 andScope 2 GHG emissions can be reduced, for example, through energy efficiency measures,electrification of equipment, and switching to renewable or low-carbon fuel sources.

520
521
522
523
524
525
526
527

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. Organizations can partner withgovernments to mitigate such impacts and invest in solutions such as developing renewable energy
infrastructure to support mines and the post-mining transition. These efforts can contribute toequitable and just outcomes for workers and the community (see also topics 14.8 Closure andrehabilitation and 14.9 Economic impacts).

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Reporting on GHG emissions

529
530

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
14.1.1

GRI 3: Material Disclosure 3-3 Management of material topics
Topics 2021

Topic Standard disclosures
GRI 302:
Energy 2016

GRI 305:
Emissions
2016

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

14.1.214.1.3Disclosure 302-3 Energy intensity

14.1.414.1.5Disclosure 305-1 Direct (Scope 1) GHG emissions
Additional sector recommendations••

When reporting on gross direct (Scope 1) GHG emissions, include
land use change emissions.6
Report a breakdown of the gross direct (Scope 1) GHG emissions
by mine site.
14.1.6Disclosure 305-2 Energy indirect (Scope 2) GHG emissions
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.
14.1.7

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

14.1.8Additional sector recommendations
Report a breakdown of the GHG emissions intensity ratio by mine site.
Disclosure 305-5 Reduction of GHG emissions

14.1.9531

References and resources

532
533

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

534
535
536

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.

6 Land use change refers to a change in the use or management of land and seascapes by humans, which maylead to a change in land cover. It covers changes to terrestrial ecosystems, such as when forests are converted
to enable mineral extraction and supporting infrastructure. Guidance on calculating land use change emissions
can be found in the IPCC Good Practice Guidance for Land Use, Land-Use Change and Forestry [59] and its
2019 updates [60].

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Topic 14.2 Climate adaptation and resilience

538
539
540
541

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.

542
543
544
545
546
547

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 the workers, suppliers, local communities, and infrastructure, includingtransportation routes linked or adjacent to mining activities.

548
549
550
551
552
553
554
555
556

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). Climate change also heightens
the risks of tailings storage facility failures due to increased rainfall (see also topic 14.6 Tailings and14.15 Critical incident management). 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 the availability ofwater to suppress dust.

557
558
559
560
561
562
563
564
565

These impacts can have implications for the health, safety, well-being, and livelihoods of local
communities and workers. They can also increase competition for natural resources, which often
disproportionately affects women [70] (see also topic 14.10 Local communities). Mining organizations
can help strengthen local communities' resilience to climate change-related impacts. Adaptation
strategies can involve planning for post-mining land use, ensuring the availability of natural resources
for agriculture, promoting climate-resilient economic growth, and long-term emergency planning.
Organizations can also assist communities in obtaining reliable access to energy and water by, forexample, establishing shared renewable energy infrastructure, implementing energy-saving
programs, and sharing water resources.

566
567
568
569
570
571
572
573

The transition to a low-carbon economy is expected to increase demand for critical minerals needed
for clean energy technologies, such as cobalt, copper, lithium, nickel, and rare earth elements. If
managed well, this can present opportunities for mineral-rich countries through positive economic
development (see also topic 14.9 Economic impacts). However, increased negative environmental
and human rights impacts are recognized as a major risk. Many minerals that face rising demand are
extracted from regions vulnerable to political instability, institutional weakness, and human rights
violations. Mining in these areas can trigger or exacerbate conflict, corruption, environmental damage,and labor abuses (see also topic 14.25 Conflict-affected and high-risk areas).

574

Box 3. Scenario analysis

575
576
577
578
579
580
581

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 [82].

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582

Reporting on climate adaptation and resilience

583
584

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement 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, preferably 1.5°C, scenario.7
Report whether the organization has a climate change
adaptation plan in place, and if so, provide a summary of theplan and the progress made in implementing the plan, anddescribe how engagement with stakeholders has informed theplan.

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

585

References and resources

586
587

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

588
589
590

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.

7 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[67]. 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’ [64].

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Topic 14.3 Air emissions

592
593
594
595

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 (VOCs),
carbon monoxide (CO), and heavy metals, such as mercury (Hg).

596
597
598
599
600
601
602
603

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 [90]. 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 [89]. Air emissions from mining activities can also havenegative impacts on nearby ecosystems (see also topic 14.4 Biodiversity).

604
605
606
607
608
609
610
611

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 pollutants from tailings facilities (see also topic 14.6 Tailings). Theseemissions mostly comprise dust and other particulate matter (PM). Depending on the mineral being
mined, air emissions can also include heavy metals, carbon monoxide (CO), sulfur dioxide (SO2),
nitrogen oxide (NOx), hydrogen sulfide (H2S), and volatile organic compounds (VOCs). The severity of
impacts from air emissions can depend on the proximity of local communities and workers, and thesensitivity of local ecosystems.

612
613
614
615
616
617

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 and silver operations and refineries use cyanide to
extract the mineral from ore, which can under certain conditions volatilize into hydrogen cyanide(HCN) and cause respiratory hazards for workers.8

618
619
620
621
622
623

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 humanhealth, acid rain, and smog can degrade water and soil quality, impairing the functions of naturalenvironments and thereby affecting food chains.

624

Box 4. Dust and particulate matter

625
626
627
628
629
630

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.

631
632
633
634

Open pit mining has a large geographic footprint, making dust management challenging.
Organizations utilize dust control measures to prevent or mitigate dust exposure for workers andcommunities, including ventilation systems, dust collectors, irrigation bars, dry fog, water cannons,
and bunds of trees. Air quality surveys can be undertaken to assess the adequacy of these controls.

8 Cyanide can also be present in tailings managed in tailings storage facilities. Without proper management

controls in place, HCN can be volatilized to the immediate surrounding of the facility.

Page 21 of 98

635

Reporting on air emissions

636
637

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.3.1

Disclosure 3-3 Management of material topics

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 significant air emissions9 relevant for thesite, in kilograms or multiples.
638

References and resources

639
640

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

641
642

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.

9 Significant air emissions that are relevant for the mining sector include, for example, NO , SO , mercury (Hg),xxPM10 and PM2.5, and hydrogen sulfide (H2S).

Page 22 of 98

643

Topic 14.4 Biodiversity

644
645
646
647
648

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 genetic
diversity, animal and plant species, and natural ecosystems.

649
650
651
652
653

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 and ecosystem services 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 of Indigenous Peoples).

654
655
656
657
658
659

Direct drivers of biodiversity loss influence biodiversity and ecosystem processes, leading to impacts
such as degradation of ecosystems, habitat fragmentation, and animal mortality. Mining activities may
contribute to the direct drivers of biodiversity loss through land and sea use change, for example, inthe form of land clearance for mining, access routes, and waste management facilities; exploitation ofnatural resources by withdrawing and consuming water; through the introduction of invasive alien
species; and pollution. Sources of air, water, and soil pollution can include:

660
661
662
663
664

•
•
•
•

air emissions, including dust and fumes (see also topic 14.3 Air emissions);
effluent discharges such as riverine tailings disposal (see also topic 14.7 Water and effluents);
waste storage, disposal, and tailings facility failures (see also topics 14.5 Waste and 14.6
Tailings); andlight, noise, and vibration.

665
666
667
668
669
670
671

Different mining methods present distinct impacts on biodiversity. Open-pit mines generate more
severe impacts than underground mines due to the progressive deepening and widening of the minesite, increasing 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 [110]. 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.

672
673
674
675
676

Mining activities can have impacts on biodiversity beyond the mine site. These impacts can be moresignificant when mining occurs in or near ecologically sensitive areas. For example, mining activities
can spread into ecological corridors and disrupt the functioning of an ecologically sensitive area.
Inactive mine pits, underground workings, and hazardous waste can also cause biodiversity impacts
beyond closure (see also topic 14.8 Closure and rehabilitation).

677
678
679
680
681

The increasing demand for minerals drives mining activities to ecologically sensitive areas, including
previously undeveloped locations and marine ecosystems (see also topic 14.2 Climate adaptation andresilience). While the potential impacts of deep-sea mining are not fully understood, it is likely to
disrupt marine ecosystems, compact or alter seafloor areas, create sediment plumes, and pose a riskof leaks, accidents, and spills on fragile habitats [105].

682
683
684
685
686
687
688

To limit and manage impacts on biodiversity, many mining organizations use the mitigation hierarchy
tool to help inform their actions to balance or outweigh negative impacts on biodiversity [103]. The
mitigation hierarchy follows avoidance, minimization, restoration, rehabilitation, and offset. Actions to
avoid negative impacts are prioritized, as is minimizing those impacts when avoidance is not possible.
Restoration and rehabilitation measures should be implemented when negative impacts cannot be
avoided or minimized. Offsetting measures may be applied to residual negative impacts after all othermeasures have been applied.

Page 23 of 98

689

Reporting on biodiversity

690
691

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.4.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 101:
Disclosure 101-1 Policies to halt and reverse biodiversity loss
Biodiversity 2024
Disclosure 101-2 Management of biodiversity impacts

14.4.214.4.3Disclosure 101-4 Identification of biodiversity impacts

14.4.4Disclosure 101-5 Locations with biodiversity impacts
Additional sector recommendations
Report information on the ecologically sensitive areas for all minesites.

14.4.5Disclosure 101-6 Direct drivers of biodiversity loss
Additional sector recommendations
Report direct drivers of biodiversity loss for all mine sites.

14.4.6Disclosure 101-7 Changes to the state of biodiversity
Additional sector recommendations

14.4.7

Report changes in the state of biodiversity for all mine sites.
Disclosure 101-8 Ecosystem services

14.4.8Additional sector recommendations
Report information on ecosystem services for all mine sites.
692

References and resources

693
694

GRI 101: Biodiversity 2024 [subject to GSSB approval] lists authoritative intergovernmental
instruments and additional references relevant to reporting on this topic.

695
696
697

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.

Page 24 of 98

698

Topic 14.5 Waste

699
700
701
702

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.

703
704
705
706
707

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 and naturally occurring heavy metals andminerals mobilized by mining, such as asbestos and antimony, aluminum, arsenic, cadmium,
chromium, copper, iron, lead, manganese, mercury, and thallium.

708
709
710
711
712
713
714

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.

715
716
717
718
719
720
721
722
723

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 be produced as a by-product when processing ores, potentially releasing
toxic vapors. While most mining organizations no longer use mercury to extract gold, it is still used bymany artisanal and small-scale operators (see also topic 14.13 Artisanal and small-scale mining).

724
725
726
727
728

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 mine drainage, which can seep into the environment.

729
730
731
732
733
734

Rock waste 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 theprocessing of minerals, are often treated and discarded into ponds, filtered, stored in heaps, ordisposed of in underground voids. Runoff from tailings and tailings facility failures can cause
widespread environmental contamination and pose risks to the health, safety, and livelihoods of local
communities (see also topic 14.6 Tailings).

735
736
737
738
739
740

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. Waste
from mining activities often requires management beyond the productive phase of a mining operation,
including 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).

741
742
743
744

Typical waste generated by mining operations comprises oils, chemicals, tires, e-waste, used
catalysts, solvents, various industrial byproducts, packaging materials, and construction debris.
Mining organizations may also need to manage substantial domestic waste at mine camps or in
dedicated mining towns.

Page 25 of 98

745

Box 5. Circular economy

746
747
748
749
750
751
752
753

The mining sector is both a supplier of materials and a significant user of natural resources, materials,
and products. Mining organizations are increasingly incorporating circularity measures throughout thevalue chain. This approach can help reduce the requirement for raw materials, minimize waste
generation, and repurpose waste for productive purposes, all contributing to improved resource
efficiency. Mining organizations can repurpose tailings and waste rock for uses such as backfill,landscaping, and construction materials. They can also implement processes for treating andrecycling process water, enabling its reuse in mining operations. Many circularity measures can be
designed in collaboration with and for the benefit of local communities.

754
755
756
757
758

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

759
760

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

Page 26 of 98

761

Reporting on waste

762
763

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
14.5.1

GRI 3: Material Disclosure 3-3 Management of material topics
Topics 2021

Topic Standard disclosures
14.5.2
GRI 306: Waste Disclosure 306-1 Waste generation and significant waste-related impacts
2020
14.5.3Disclosure 306-2 Management of significant waste-related impacts
14.5.4Disclosure 306-3 Waste generated
Additional sector recommendations••

When reporting the composition of the waste generated, include abreakdown of the following waste streams:
rock waste;
tailings.10
Report a breakdown of the total waste generated and thecomposition of the waste by mine site.
14.5.5Disclosure 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:
rock waste;
tailings.
Report a breakdown of the total waste diverted from disposal and thecomposition of the waste by mine site.
14.5.6Disclosure 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:
rock waste;
tailings.
Report a breakdown of the total waste directed to disposal and thecomposition of the waste by mine site.

764

References and resources

765
766

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

767
768
769

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.

10 The additional sector recommendations under Disclosures 306-3, 306-4, and 306-5 ask to report a breakdownof total weight of tailings produced. The management of tailings facilities is reported in topic 14.6 Tailings.

Page 27 of 98

770

Topic 14.6 Tailings

771
772
773
774

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 to theenvironment, natural resources, and infrastructure.

775
776
777
778

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 contained in the form of liquid slurry,
tailings consist of processed material usually mixed with chemicals left over when separating minerals
from rock or soil.

779
780
781
782
783
784

Tailings are often treated and stored in surface tailings facilities, filtered and dry-stacked, or used to fillunderground voids. Surface tailings are contained by dams or disposed into decommissioned open
pits and can cover vast areas. Other disposal methods, such as riverine, lake, and submarine tailings
disposal, are still in use by the sector. However, these methods are widely discouraged due to thesignificant potential impacts on the environment and health of local communities from, for example,
elevated levels of metals present in tailings (see also topic 14.10 Local communities).

785
786
787
788
789
790
791
792
793

Tailings containing heavy metals, cyanide, chemical-processing agents, or sulfides can pose a healthrisk when released into the environment. Catastrophic failures of tailings facilities, including dams, canpose detrimental risks to the safety and well-being of workers and local communities. At worst,
failures can lead to loss of life and the destruction of whole communities (see also topic 14.15 Criticalincident management). Further impacts include damage to infrastructure, natural resources, and theactivities 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 pose additional challenges
to the long-term management of tailings (see also topic 14.2 Climate adaptation and resilience).

794
795
796
797
798
799

Runoff from tailings can contaminate groundwater, surface water, and seawater. Contaminated water
sources cause damage to ecosystems, species, and agricultural operations, affecting local
communities’ health and livelihoods (see also topic 14.7 Water and effluents). Dry tailings can also
generate dust (see also topic 14.3 Air emissions). Inefficient processing of metal ores can spur reencroachment 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).

800
801
802
803
804
805
806
807

Tailings management and storage options depend on and can be altered by various factors. These
factors can include the presence of local communities, distance to areas of biodiversity importance,
seismicity, the amount and seasonal distribution of rainfall, and local topography. Based on its
context, each facility requires unique design and technical considerations to minimize risks to people
and the environment throughout the tailings facility lifecycle, including closure and post-closure (seealso topic 14.8 Closure and rehabilitation). The design is expected to be monitored, evaluated, andupdated regularly, according to findings from reviews, risk assessments, and whenever there arematerial changes [134].

808
809
810
811
812
813

Organizations utilize site-specific plans on emergency preparedness and response to identify
hazards, prepare for and assess their capacity to respond to emergencies, and anticipate long-term
remediation. Alongside regular testing and updates, the plan requires active involvement with various
stakeholders who could be affected, such as workers and local communities. This includes
collaboration with public sector agencies, first responders, local authorities, and institutions to mitigate
the potential repercussions of a failure.

Page 28 of 98

814

Reporting on tailings

815
816

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
14.6.1

GRI 3: Material Disclosure 3-3 Management of material topics
Topics 2021
Additional sector recommendations
Report whether the organization complies with or has committed tocomply with a recognized international standard on tailings
management, and, if available, provide a link to the most recent publicly
disclosed information.11

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

14.6.2

List the organization’s tailings facilities, and report the name, location, and ownershipstatus, including whether the organization is the operator.
For each tailings facility not confirmed to be in a state of safe closure:12

14.6.3

•
•
•
•
•
•

describe the tailings facility, including its construction method;13
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 in line with Requirement 4.1 of the GISTM;
report the frequency of risk assessments and a summary of the most recent risk
assessment findings;
report the date and material findings of the most recent independent technicalreview, including the implementation of mitigation measures and the date of the next
review.

817

References and resources

818
819

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.

11 Recognized international standards include the Global Industry Standard on Tailings Management (GISTM)

and the Tailings Management Protocol by Towards Sustainable Mining (TSM). In case the organization complies
with the GISTM, it provides a link to the most recent information disclosed in line with GISTM Principle 15. Incase the organization complies with another recognized international standard (e.g., Tailings Management
Protocol by TSM), it provides a link to public reporting of compliance results.
12 State of safe closure is defined by the GISTM as a closed tailings facility confirmed to not pose ongoingmaterial risks to people or the environment. For further guidance, including definitions for terms used in additional
sector disclosure 14.6.3, see the GISTM [134].
13 Construction method should be reported as ‘downstream’, ‘upstream’, or ‘centerline’. For further guidance, see

the definitions provided by the International Council on Mining and Metals (ICMM) [132].

Page 29 of 98

820

Topic 14.7 Water and effluents

821
822
823
824

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.

825
826
827
828

Mining can have significant impacts on water availability and quality, resulting in long-term
consequences on biodiversity, human health and development, and food security (see also topics
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.

829
830
831
832
833

Mining organizations use water throughout their operations, including mineral extraction, processing,cooling, dust suppression, and the transportation of ore and waste in slurries. Mining activities can
reduce water availability for local communities and other water users, potentially affecting people’s
right to clean drinking water. In areas where water is collected manually, reduced access to water canhave disproportionate impacts on women and girls, who are typically responsible for this task [141].

834
835
836
837

The amount of water needed for mining operations depends on operational efficiency and mining
methods. The total volume of freshwater withdrawn for mining operations can also vary according toan organization’s ability to substitute freshwater, the quality of water required, characteristics of local
water resources, and recycling infrastructure.

838
839
840
841
842
843
844
845

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. Mining organizations can also influence hydrology and have impacts on the livelihoodsof local communities by altering groundwater levels, shifting river flow regimes, and using dams for
freshwater needs in mining activities. In areas already facing water stress, mining operations canaggravate the problem by reducing water accessibility for other users and intensifying competition forwater. These impacts can exacerbate tensions between and within other sectors or local
communities, especially in cases where water rights and regulations are poorly managed or enforced.

846
847
848
849
850
851

The impacts of mining activities on the quality of surface water, groundwater, and seawater can be
due to water discharge and runoff, heavy metal contamination, spills, leaks or leaching of chemicals,
and the failure of tailings facilities (see also topic 14.5 Waste and 14.6 Tailings). Acid mine drainage
can be one of the most significant water impacts from metal mines, occurring when water and oxygen
react with rocks containing sulfur-bearing minerals, forming an acidic runoff. Underground operations
might also disrupt or contaminate aquifers.

852
853
854
855

Contamination risks can be higher when mining occurs in areas with frequent heavy rainfall events,
which can cause flooding and make the containment of effluents more challenging. The level of water
treatment and water quality standards applied to effluent discharges, as well as the sensitivity of thelocal ecosystem, can affect the impact that mining organizations have on the receiving waterbody.

856
857
858
859

Droughts, floods, and other extreme weather events due to climate change pose more frequent
challenges to water availability and quality (see also topic 14.2 Climate adaptation and resilience),
requiring collaborative approaches by the mining sector to prevent or mitigate impacts on local
communities [153].

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860

Reporting on water and effluents

861
862

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement 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
Additional sector recommendations
Report water withdrawal by mine site.

14.7.4Disclosure 303-4 Water discharge
Additional sector recommendations
Report water discharge by mine site.

14.7.5Disclosure 303-5 Water consumption
Additional sector recommendations
Report water consumption by mine site.

14.7.6863

References and resources

864
865

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

866
867
868

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.

Page 31 of 98

869

Topic 14.8 Closure and rehabilitation

870
871
872
873

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.

874
875
876
877
878
879
880
881
882

The aim of closure is to return land disturbed by mining to a physically, biologically, and chemicallystable condition. When implemented successfully, it enables ecosystem restoration, minimizes longterm pollution, protects local water supplies, ensures public safety, and provides communities withproductive land wherever possible. This process is expected to result in a healthy and functioning
ecosystem that is compatible with planned post-mining land use, compliant with regulatory
requirements, and considerate of the needs and livelihoods of local stakeholders. Closure planningshould start at the project design phase and be updated regularly throughout the mine lifecycle. Thiscan help mitigate impacts on the environment and people while integrating opportunities forreclamation concurrent with mining operations.

883
884
885
886
887
888
889

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 topics 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 include:

890
891
892
893
894
895
896
897
898
899
900

•
•
•
•
•
•
•

stabilization of open-pit or underground workings to prevent subsidence and erosion of minepit benches;
decommissioning of processing facilities, equipment, and other infrastructure;
removal of workers’ facilities and camps;
land reclamation and rehabilitation, including management of topsoil, waste rock stockpiles,
and overburden heaps to control erosion and land degradation, and foster ecosystem
restoration;
closing and sealing waste, including tailings facilities (see also topic 14.6 Tailings);
post-closure environmental and socioeconomic monitoring to ensure that post-closure
objectives are being achieved; andremediation actions identified through monitoring activities.

901
902
903

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

904
905
906
907
908
909

Although closure and rehabilitation may offer new employment opportunities, cessation of mining
operations also leads to unemployment when workers are no longer essential. When a mine closes, it
can also result in job losses for the mine's suppliers. In locations where the mine has been the
primary economic driver by providing employment, income, tax revenue, community development,
and other benefits, closure can leave local communities to face economic downturns and social
disruption.

910
911
912
913
914
915
916
917
918
919
920

The impacts of mine closure can be exacerbated if there is insufficient notice or inadequate planningfor economic revitalization and social transition. Closed or abandoned mine sites can leave a longlasting legacy of environmental issues and financial burdens for communities and governments,
unless there are assigned responsible parties or allocated funds to cover the costs of mine closure
and post-closure activities (see also topic 14.9 Economic impacts). Mining organizations cancollaborate with local communities, governments, unions, and workers to mitigate negative impacts
and work towards a sustainable post-mining economy. This can be done by, for example, reskilling
and retraining workers, offering worker transfer programs and relocation assistance programs (seealso topic 14.17 Employment practices), and consulting communities, including women, on closureplans (see also topic 14.10 Local communities). Closure planning often starts in the early phases of amine’s life cycle, becoming more detailed and responsive as the closure date approaches.

921
922

Many jurisdictions require organizations to make financial provisions, or assurances, for long-termcosts associated with mine closure and rehabilitation when developing closure plans. These

Page 32 of 98

923
924

assurances are intended to cover the total estimated cost of closure activities and post-closure
monitoring to account for social and environmental legacy impacts that can occur after closure [157].

925
926
927
928
929
930
931
932

Assurances can be in the form of various financial instruments, such as cash deposits, bankguarantees, surety bonds, trust funds, or other third-party-held assets, all designed to ensure thefulfillment of closure obligations. Organizations can conduct periodic reviews and update costs toaccount for operational changes during the life of a mine and their effect on the cost of closure.
However, closure costs are often misunderstood, poorly regulated, or underestimated, resulting ininsufficient financial assurances to cover the actual closure costs. Providing transparency over theseprovisions can improve the relationship between mining organizations and stakeholders, including
governments.

Page 33 of 98

933

Reporting on closure and rehabilitation

934
935

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement 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
14.8.4For 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.
14.8.5For 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.
14.8.6For each mine site, report in hectares:••

total land disturbed and not yet rehabilitated;total land disturbed and rehabilitated (including progressively rehabilitated, if
applicable).

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

14.8.7

For financial provisions made by the organization for closure and rehabilitation, including
environmental and socioeconomic post-closure monitoring and aftercare for mine sites,
report:14.8.8•••the total estimated closure cost (not discounted), whether the financial provision covers
the full amount of the current estimated closure cost, and whether the financial provision
made is in line with the applicable regulatory requirements, by mine site;the methodology used to calculate the estimated closure cost;financial instruments used or developed to guarantee adequate financial provisions forclosure and rehabilitation.15

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.
15

For further guidance, including definitions for terms used in the additional sector disclosure, see International
Council on Mining and Metals (ICMM), Financial concepts for mine closure, 2019 [160]; and Intergovernmental
Forum on Mining, Minerals, Metals and Sustainable Development (IGF), Global Review: Financial assurance
governance for the post-mining transition, 2021 [157].

Page 34 of 98

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.

14.8.9936

References and resources

937
938

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

939
940

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.

Page 35 of 98

941

Topic 14.9 Economic impacts

942
943
944
945
946

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.

947
948
949
950
951
952
953

Mining activities can be an important source of investment and income for local communities,
countries, and regions. Mineral extraction offers considerable opportunities for producing countries
and their communities to gain lasting economic benefits, which, if well managed, can transform
national economies, reduce poverty and inequality, and improve people’s well-being. Economic
contributions can manifest locally through procurement spending, capacity building, or employment
provision, and at national, subnational, or regional levels through taxes and royalties (see also topic
14.23 Payments to governments).

954
955
956
957
958

Impacts vary according to the scale and duration of operations, interactions with other economic
activities, the effectiveness of resource governance by local and national governments, and local
procurement and employment practices used by the organization. At a global scale, the sector’s
contributions are prevalent through, for example, the provision of minerals for the low-carbon
transition, essential infrastructure and buildings, and food production.

959
960
961
962
963
964
965

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

966
967
968
969
970
971
972

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 caninvolve 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.

973
974
975
976
977
978
979
980
981
982
983
984

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 are affected
and the organization's employment practices (see also topic 14.17 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. In places where women are traditionally responsible for meeting the subsistence needs offamilies and jobs are mostly occupied by men, this can result in increased domestic and communitybased workload for women [164]. These impacts can exacerbate economic disparities and genderinequalities, especially if benefit-sharing from mining is separated from the local context andcommunity needs (see also topic 14.10 Local communities).

985
986
987
988

Changes in technology in industrial-scale mining, such as the increased use of automation androbotics, can affect economic impacts and benefit sharing. While these changes can introduce newskills and increase work opportunities for women and other underrepresented groups, they can also
reduce the number of workers needed for mining activities.

989
990
991

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

992
993
994

Lasting negative impacts can be mitigated at the local level in consultation with the community. Thiscan be achieved by incorporating inclusive development, benefit-sharing mechanisms, and impactdriven community development programs aimed at the structural transformation of local economies.

Page 36 of 98

995
996
997
998
999

Mining organizations can also promote economic inclusion by recruiting or using suppliers that recruit
workers from less represented or marginalized groups, including women-owned enterprises (see also
topic 14.21 Non-discrimination and equal opportunity). Extending skills development to workers who
are not employees and the local community can also contribute to positive impacts and promote a justtransition after a mine is closed.

Page 37 of 98

1000

Reporting on economic impacts

1001
1002

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
14.9.1

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.

Topic Standard disclosures
GRI 201:
Economic
Performance
2016

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

14.9.2

GRI 203:
Indirect
Economic
Impacts 2016

Disclosure 203-1 Infrastructure investments and services supported
Additional sector recommendations
Report whether a community needs assessment was conducted todetermine the need for infrastructure and services, and how theassessment informed the infrastructure investments and services
supported.

14.9.3Disclosure 203-2 Significant indirect economic impacts
Additional sector recommendations
Report the number, total spend, and description of education and skills
programs deployed for workers who are not employees.

14.9.4Disclosure 204-1 Proportion of spending on local suppliers
GRI 204:
Procurement Additional sector recommendations
Practices 2016 Report the percentage of the organization’s procurement budget spent on
local suppliers by mine site.

14.9.5Additional sector disclosures
Report the percentage of workers hired from the local community at the mine-site level,
broken down by gender, and the organization's definition used for ‘local community’.16

14.9.6

1003

References and resources

1004
1005

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

1006
1007
1008

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.

16 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 additional sector disclosure is based on Disclosure 202-2 Proportion ofsenior management hired from the local community in GRI 202: Market Presence 2016.

Page 38 of 98

1009

Topic 14.10 Local communities

1010
1011
1012
1013
1014

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.

1015
1016
1017
1018
1019
1020
1021
1022

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 services supported, and community development programs (see also topics 14.9 Economic
impacts and 14.23 Payments to governments). However, mining activities can also trigger negativesocioeconomic, cultural, health, and human rights impacts on communities near mine sites, including
Indigenous Peoples, artisanal and small-scale miners, and other vulnerable groups, throughout thelife of a mine and beyond closure (see also topics 14.11 Rights of Indigenous Peoples and 14.13
Artisanal and small-scale mining).

1023
1024
1025
1026
1027

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 damage tangible cultural heritage, including
sites and artifacts, as well as intangible forms of culture, such as lifestyles and knowledge. Other
negative impacts on community health, safety, and well-being can be caused by:

1028
1029
1030
1031
1032
1033
1034
1035
1036

•
•
•
•
•
•
•

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);
traffic to and from the mine site;
increased levels of light, noise, and vibration resulting from, for example, blasting andtransportation;
degradation of ecosystem services;
reduced fishing and agricultural yields; andcritical incidents such as explosions, fires, mine collapses, spills, and tailings facility failures(see also topic 14.15 Critical incident management).

1037
1038
1039

Women can be disproportionately affected by the negative environmental impacts of mining. For
example, the work to collect water and food in many rural communities is most often carried out by
women and girls. Women are also frequently excluded from formal community consultations [179].

1040
1041
1042
1043
1044
1045
1046
1047
1048
1049

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 raise housing
costs. There can also be an increase in substance abuse, gambling, and prostitution, as well as
communicable diseases, which may disrupt the social cohesion of a community. These changes canhave disproportionate impacts on vulnerable groups in society, such as the elderly, children, andyoung people. Women, in particular, are more affected due to the potential rise in sexual violence andtrafficking 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 mining-adjacentcommunities [185].

1050
1051
1052
1053
1054
1055

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

1056
1057
1058
1059
1060
1061
1062

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, addressed, and remedied on time. Organizations are expected
to provide benefits that contribute to long-term development for local communities to balance thenegative impacts of mining. For example, community development agreements often define mining
organizations' rights and responsibilities to deliver socio-economic benefits to local communities.
These agreements may include obligations related to infrastructure development, land and water use,

Page 39 of 98

1063
1064

collaboration with artisanal and small-scale miners, and local procurement and employment [187]. In
some cases, these agreements can be confidential.

1065
1066
1067
1068
1069
1070
1071
1072
1073
1074

Meaningful engagement with local communities involves two-way communication that is transparent,
proactive, responsive, and ongoing. This approach can help alleviate tensions, improve community
relations, and facilitate transparent decision-making processes, which are essential for obtaining andretaining a social license to operate. Meaningful engagement also entails consultation with local
communities before making decisions, including by acknowledging the power imbalance of the mining
organization with local communities and providing accessible, culturally appropriate, and genderresponsive information in the local language [173]. By including the voices of women, ethnic
minorities, and other underrepresented groups in consultations, mining organizations can actively
involve them community engagement processes. This ensures that the information gathered reflects
local priorities and promotes the equitable distribution of benefits.

1075
1076

Organizations further address their negative impacts by establishing or participating in grievancemechanisms and other remediation processes tailored to community needs.

Page 40 of 98

1077

Reporting on local communities

1078
1079

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3:
Material
Topics 2021

14.10.1

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

Describe the approach to identifying stakeholders, including
vulnerable groups, within local communities.
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 supports 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
For each mine site, describe impacts on the health and safety of local
communities.

Additional sector disclosures
For each mine site, report:
14.10.4• the number and types of grievances from local communities during the reporting
period;• the percentage of grievances that were addressed and resolved during the reporting
period;• the percentage of grievances resolved through remediation during the reporting
period.
1080

References and resources

1081
1082

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

1083
1084
1085

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.

Page 41 of 98

1086

Topic 14.11 Rights of Indigenous Peoples

1087
1088
1089
1090
1091

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.

1092
1093
1094
1095
1096
1097
1098
1099

Mining activities can present social and economic opportunities and benefits for Indigenous Peoples
through financial payments, employment, procurement, training, and community development
programs (see also topic 14.9 Economic impacts). However, they can also disrupt Indigenous
Peoples’ ties to their lands or natural environments, compromise their rights and well-being, andcause displacement (see also topic 14.12 Land and resource rights). Mining can have impacts on theavailability and accessibility of water, which is a key concern for many Indigenous Peoples. Mining
activities can further damage cultural heritage consisting of tangible sites and artifacts, along withintangible forms of culture such as traditional lifestyles and cultural knowledge.

1100
1101
1102
1103

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).

1104
1105
1106
1107
1108
1109
1110
1111
1112
1113

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
and throughout their operations on decisions that could have impacts on land or resources thatIndigenous Peoples use or own. The United Nations Declaration on the Rights of Indigenous Peoples
recognizes their right to grant or withhold consent at any stage of a project that may affect them ortheir territories and to negotiate improved conditions [197]. Therefore, mining organizations are
responsible for respecting Indigenous Peoples' rights, independent of governments’ abilities or
willingness to fulfill their own human rights obligation.

1114
1115
1116
1117
1118
1119
1120
1121

Organizations in the sector continue to have disputes and conflicts with Indigenous Peoples over landownership 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 [201]. Mining organizations can foster positive relations with Indigenous
Peoples through consent-based consultation, mutually beneficial agreements, and transparent
engagement practices. Direct benefits, including financial payments, are often registered throughbenefit-sharing agreements to formalize expectations on both sides. Mining organizations can utilize
grievance mechanisms, tailored to community needs, to address concerns and provide remedy.

Page 42 of 98

1122

Reporting on rights of Indigenous Peoples

1123
1124

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.11.1

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 supports safe and equitable genderparticipation.
Describe the policies or 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.

••

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 the affected
Indigenous Peoples;•

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

1125

References and resources

1126
1127

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

1128
1129
1130

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.

Page 43 of 98

1131

Topic 14.12 Land and resource rights

1132
1133
1134
1135
1136

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.

1137
1138
1139
1140
1141
1142
1143
1144
1145
1146

Mining activities require large areas of land 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 (see also
topic 14.10 Local communities). The impacts on land and resource rights can lead to unemployment,
marginalization, food insecurity, increased health risks, and impoverishment. Impacts derived fromland use can vary according to the extraction and transportation method, the size and location of themine, and the processing required. For example, displacement is more often associated with surface
mining. In many cases, vulnerable groups are more severely affected, including women, who areoften excluded as legal titleholders (see also topic 14.11 Rights of Indigenous Peoples).

1147
1148
1149
1150
1151
1152
1153

Unclear rules regarding tenure rights that regulate access, use, and control of land can lead todisputes, social and economic tensions, and conflict. This can be exacerbated by insufficientconsultation with and compensation to affected 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, and livelihood.

1154
1155
1156
1157
1158
1159
1160

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 identities, and physical assets, such as schools, places of worship, andcemeteries. Organizations can remediate negative impacts from resettlement by compensating local
communities at full replacement cost for land and other assets lost. This can be done by replacing
land when possible, providing access to alternative natural resources, or offering monetarycompensation for lost assets.

1161
1162
1163
1164
1165
1166

The impacts of resettlement on livelihoods can be more severe for communities engaged in artisanaland small-scale mining due to the often-informal nature of these activities. In the absence ofrecognized rights to land and minerals, 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 fromlands.

1167
1168
1169
1170
1171
1172
1173
1174
1175
1176

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, and culturally appropriate engagement with local communities throughout the lifeof a mine and beyond closure, for example, through consultations and public hearing processes, isessential to ensure the viability and continuity of community livelihoods. This includes ensuring thatwomen and other groups more vulnerable to impacts are sufficiently represented. Organizations canalso seek free, prior, and informed consent when mining activities have impacts on land or resourcesthat local communities use or own.

Page 44 of 98

1177

Reporting on land and resource rights

1178
1179

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.12.1

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

Describe the approach to engaging with stakeholders whoserights to land and resources are or could be affected by theorganization’s activities, including:- how the organization seeks to ensure meaningful
engagement;- how the organization supports safe and equitablegender participation.
Describe the policies, commitments, and plans providing
remediation to local communities or individuals subject toinvoluntary resettlement, and the process for establishingcompensation for loss of assets, or other assistance to improveor restore standards of living or livelihoods.
Describe the procedures in place to monitor and evaluate theeffectiveness of the actions taken to remediate negative
impacts from involuntary resettlement and the corrective
actions taken where necessary.17

Additional sector disclosures
List the mine sites where involuntary resettlement is planned, ongoing, or has takenplace.
For each mine site listed:••

14.12.2

report the number of persons who have been or will be displaced, and a
breakdown by gender;
describe how peoples’ livelihoods and human rights are or could be affected andrestored.

List the locations of operations 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 are or could be affected.
1180

References and resources

1181
1182
1183

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.

17 For further guidance, see Requirements 10, 14, and 25 in the IFC Performance Standard 5 Land Acquisition

and Involuntary Resettlement [220].

Page 45 of 98

1184

Topic 14.13 Artisanal and small-scale mining

1185
1186
1187
1188
1189
1190

Artisanal and small-scale mining (ASM) refers to mining by individuals, 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 of mining organizations
on ASM operators, and impacts mining organizations may be involved with through theirbusiness relationships, interactions, or co-location with ASM.

1191
1192
1193
1194
1195
1196
1197
1198
1199

An estimated 45 million people around the world are engaged in artisanal and small-scale mining(ASM). In some regions, the lack of alternative economic opportunities can make ASM an importantsource of livelihood and employment for local communities, including for women who comprise about
30% of ASM operators [228]. ASM activities can be formal or informal, and are often associated withsimplified forms of mining, limited access to technology, and high labor intensity. ASM can include
individual operators, families, and cooperatives involving up to hundreds or even thousands of miners.
Mining organizations can interact with ASM at the beginning of mining projects when mineral deposits
are exposed and ASM operators migrate to mine sites. ASM might also be present before mining
organizations commence exploration and extraction.

1200
1201
1202
1203
1204
1205

In some countries, ASM is recognized as a legal and, therefore, formal activity. In contexts where
ASM has no legal status, it is regarded as informal. ASM activities can nevertheless be consideredlegitimate when ASM operators show good faith efforts to operate within the applicable legal
framework and engage in formalization opportunities where available. Whether formal or informal,
ASM is not considered legitimate when it is characterized by human rights abuses, illicit financial
flows, or when it contributes to conflict [232].

1206
1207
1208
1209
1210
1211
1212
1213

When ASM operates without legal status, interactions and co-location with mining organizations canlead to conflicts over land, access and control of mineral deposits, as well as the right to mine (seealso topic 14.12 Land and resource rights). Mining organizations may have official mining rights
granted by regulatory authorities. However, informal ASM activities may have the support of the local
community in accordance with social and cultural traditions or informal customs developed over time(see also topic 14.10 Local communities). In such cases, an organization’s use of security personnel
to protect assets can lead to human rights violations (see also topic 14.14 Security practices) orexacerbate conflict (see also topic 14.25 Conflict-affected and high-risk areas).

1214
1215
1216
1217
1218

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.
Areas of high biodiversity value that the mining organization has an obligation to protect may also bedamaged due to uncontrolled access by ASM operators.

1219
1220
1221
1222
1223
1224
1225

Mining organizations can become involved with negative impacts from ASM when purchasing
minerals extracted by ASM operators. These impacts include lower levels of occupational health andsafety and the use of mercury, particularly in ASM gold extraction, which is a major concern for thehealth of workers, local communities, and the environment. ASM can also involve the use of childlabor, as children are often engaged in ASM activities to supplement family income (see also topic
14.18 Child labor). Mining organizations can also be involved with occurrences of forced labor throughtheir interaction with ASM.

1226
1227
1228
1229
1230
1231
1232
1233
1234

Mining organizations can undertake community engagement and consultation with ASM operators tobuild constructive relationships. These would start at the exploration phase to regularly identify,
prevent, and mitigate the impacts from interactions and co-location with ASM and those linked by theirbusiness relationships, such as security providers. Mining organizations can support the
professionalization of informal yet legitimate ASM operators by allocating areas to mine and providing
capacity building, resources, and technical assistance. Mining organizations can also invest in local
procurement initiatives, foster collaboration through buy-back arrangements, and support
formalization through multi-stakeholder collaboration with governments and other relevant parties atregional and national levels.

Page 46 of 98

1235

Reporting on artisanal and small-scale mining

1236
1237

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.13.1

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

Describe the approach to engaging with ASM operators, and theactions taken by the organization to support ASM formalizationand professionalization efforts.
Describe the programs in place to enhance positive impacts or
mitigate negative impacts involving ASM, including:whether and how the programs incorporate genderconsiderations,
how engagement with local authorities and communities
has informed the programs.
If sourcing from artisanal and small-scale mining, describe thepolicies in place and the process used to identify and assess
actual and potential negative impacts.

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 involving ASM and actions taken toaddress them.18

14.13.2
14.13.3

1238

References and resources

1239
1240
1241

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.

18 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).

Page 47 of 98

1242

Topic 14.14 Security practices

1243
1244
1245

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 personnel.

1246
1247
1248
1249
1250
1251

Many organizations in the mining sector use security personnel to protect the organizations’ assets orensure workers’ safety and security. Organizations can employ their own personnel but morecommonly use third-party security providers, such as private security firms, or engage inarrangements with host governments to provide public security. Security personnel can operate on
the organization’s site or along the supply chain and may be present in mineral processing, transport,
storage, or at the point of sale.

1252
1253
1254

Documented cases show human rights violations by security personnel during encounters with local
communities or activists, ranging from threats and intimidation to violence. Women are more
vulnerable to harassment and sexual and gender-based violence by security personnel.

1255
1256
1257
1258
1259
1260
1261
1262

While security personnel are deployed across geographies, the risk of human rights violations andbreaches of international humanitarian law is heightened in areas affected by conflict, where security
providers may be connected to military or paramilitary groups (see also topic 14.25 Conflict and highrisk areas). Risks can also be heightened where mining occurs adjacent to Indigenous Peoples andother vulnerable groups (see also topic 14.11 Rights of Indigenous Peoples). Artisanal and smallscale mining (ASM) operators can face higher risks of human rights violations, particularly whenconcerns exist around ASM activities on mining organizations' concessions (see also topic 14.13
Artisanal and small-scale mining).

1263
1264
1265
1266
1267
1268
1269
1270

Actions taken by security personnel against local community members and human rights defenders
can violate the rights to freedom of assembly and speech, and can lead to injuries and loss of life.
Incidents of human rights violations associated with the mining sector can be linked to, for example,
protest activities by land and environmental defenders against mining or when communities protect
their land and resources from mining activities (see also topic 14.12 Land and resource rights) [245].
Human rights defenders are accorded particular rights and protections as outlined in the United
Nations Declaration on Human Rights Defenders and other international agreements, but frequently
suffer abuses and harassment. Women human rights defenders are often more severely affected.

1271
1272
1273
1274
1275
1276

Organizations in the sector are responsible for ensuring that security practices are consistent withrespect to human rights and international humanitarian law [247]. This involves assessing securityrelated impacts, identifying situations where impacts on human rights are likely to occur, and working
with security personnel to ensure that human rights are respected. Impacts can also be mitigatedmore broadly by a better understanding of the local context, such as the presence of vulnerable
groups and the gender composition of the local community.

Page 48 of 98

1277

Reporting on security practices

1278
1279

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.14.1

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

Describe how the organization seeks to prevent or mitigate
potential negative impacts from the use of public and private
security providers.
Report whether the organization is 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
orprocedures
Practices 2016
1280

References and resources

1281

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

1282
1283
1284

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.

Page 49 of 98

1285

Topic 14.15 Critical incident management

1286
1287
1288
1289

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.

1290
1291
1292
1293
1294

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

1295
1296
1297
1298
1299
1300
1301
1302
1303
1304
1305
1306
1307

Critical incidents in the mining sector can be related to, for example, the release of hazardous
chemicals and gases, rock dump and tailings facility failures (see also topic 14.6 Tailings), stope
collapses, ground subsidence, landslides, fires, floods, and vehicle collisions. The transportation, use,and storage of explosives used for blasting can result in injury or the loss of life among workers andlocal communities. Incidents can be attributed to, for example, improperly used or malfunctioning
equipment, 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) that can result in fatalities, injuries, or ill-health. Incidents can also be attributed to mininginduced seismicity, climatic conditions, and weather events. The likelihood of extreme weather
events, such as floods, droughts, fires, and heatwaves, is increasing due to climate change (see also
topic 14.2 Climate adaptation and resilience). Critical incidents in the supply chain can involve, forexample, contractors performing on-site mining activities or transportation companies involved in
highway accidents while dispatching products.

1308
1309
1310
1311
1312
1313
1314
1315
1316

Mining organizations implement critical control management to anticipate incidents and define thecontrols that must be in place to mitigate or remediate the risk of the incident occurring. 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 isessential when critical incidents occur. Mining organizations can enhance readiness for an emergency
by establishing effective communication channels and engaging with local communities and otherrelevant stakeholders about potential health and safety risks associated with mining activities. They
can also involve these groups in the remediation process to ensure a comprehensive andcollaborative response (see also topic 14.10 Local communities).

Page 50 of 98

1317

Reporting on critical incident management

1318
1319

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.15.1

Disclosure 3-3 Management of material topics
Additional sector recommendations
Describe the organization’s approach to emergency preparedness
and response plans, including frequency of testing the plans, andhow engagement with local communities, workers, public sector
agencies, first responders, and local authorities and institutions has
informed the plans.

Topic Standard disclosures
GRI 306:
Effluents andWaste 201614.15.2

Disclosure 306-3 Significant spills19

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 list the sites that do not.

14.15.4

1320

References and resources

1321
1322

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

1323
1324
1325

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.

19 The effluents-related content of GRI 306: Effluents and Waste 2016 has been superseded by GRI 303: Water

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

Page 51 of 98

1326

Topic 14.16 Occupational health and safety

1327
1328
1329

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.

1330
1331
1332
1333
1334
1335
1336

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 explosive, flammable, poisonous, or harmful substances. Hazards can be associated withworking 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 ahigher risk of workplace injuries and ill health.

1337
1338
1339
1340
1341
1342

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 (see also topic
14.3 Air emissions), electrical faults or fires, the collapse of mine structures or facility failures (seealso topics 14.15 Critical incident management and 14.6 Tailings), the malfunctioning or misuse ofmining equipment, or the lack of adequate personal protective equipment. Transportation accidents
frequently occur in the mining sector, particularly among suppliers.

1343
1344
1345
1346
1347
1348
1349

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

1350
1351
1352
1353
1354
1355
1356
1357

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). Women are often
disproportionately affected by remote working environments, inflexible hours, and the prevalence ofgender-based violence and harassment fostered by a male-dominated workforce [266].

1358
1359
1360
1361
1362
1363

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.
Contractors might also be less familiar with workplace safety mechanisms and practices or be lesscommitted to them.

Page 52 of 98

1364

Reporting on occupational health and safety

1365
1366

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement 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
Additional sector recommendations

14.16.3••

Report how the organization ensures the provision of genderappropriate personal protective equipment for workers.
Describe the processes used to identify work-related incidents due tosexual and gender-based violence, and to determine corrective
actions.
14.16.4

Disclosure 403-3 Occupational health services

Disclosure 403-4 Worker participation, consultation, and communication 14.16.5
on occupational health and safety
Additional sector recommendations
Report how the organization seeks to ensure women’s participation informal joint management-worker health and safety committees, and thepercentage of 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

1367

References and resources

1368
1369

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

1370
1371
1372

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.

Page 53 of 98

1373

Topic 14.17 Employment practices

1374
1375
1376

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.

1377
1378
1379
1380

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 provide additional
challenges for workers.

1381
1382
1383
1384
1385
1386

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 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.

1387
1388
1389
1390
1391
1392

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 construction or maintenance, or for specific activities, suchas catering, drilling, security, and transportation. Outsourcing activities could allow organizations in
the mining sector to reduce their labor costs or bypass collective agreements that are in place for
employees, potentially increasing disparities between employees and workers who are not employees(see also topic 14.20 Freedom of association and collective bargaining).

1393
1394
1395
1396
1397
1398
1399
1400

Many jobs in the mining sector have complex shift patterns, often involving long hours and night work
to ensure 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). These
working conditions can also act as a barrier to the employment of primary caregivers, most often
women [276] (see also topic 14.21 Non-discrimination and equal opportunity).

1401
1402
1403
1404

Transformations in the sector, such as automation, the deployment of new technologies, and the lowcarbon transition, are also changing the employment conditions and opportunities in the sector.
Mining organizations can support workers, for example, by providing resources for training, education,and the development of long-term skills and capacities.

Page 54 of 98

1405

Reporting on employment practices

1406
1407

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement 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

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

14.17.4

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
1408

References and resources

1409
1410
1411

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.

1412
1413
1414

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.

Page 55 of 98

1415

Topic 14.18 Child labor

1416
1417
1418
1419

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.

1420
1421
1422
1423
1424
1425

Children face multiple hazards when working in mining, such as falling rocks, explosions, fires, andthe collapse of mine walls. Mining frequently takes place in remote regions with limited access to law
enforcement, schools, social services, and family or community support, also making it morally
hazardous and psychologically perilous for children engaged in such labor. The International Labour
Organization (ILO) considers mining and quarrying as hazardous work and one of the worst forms ofchild labor, the elimination of which is a priority.

1426
1427
1428
1429
1430
1431
1432
1433

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. The specific impacts associated with child labor often depend on gender. For
example, girls and young women can be forced into prostitution or provide support services such as
washing minerals and cooking. Mining organizations can also become involved with child labor when
they purchase minerals extracted by artisanal and small-scale mining (ASM) operators that use childlabor (see also topic 14.13 Artisanal and small-scale mining). An estimated one million children
between the ages of five and 17 are engaged in ASM and quarrying activities worldwide [285] [286].

1434
1435
1436
1437

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 due to low employment
opportunities and low wages can also drive the incidence of child labor in ancillary or support
activities.

1438
1439
1440
1441
1442

To fulfill their responsibility to respect human rights, mining organizations are expected to carry out
due diligence to identify activities and suppliers that are at significant risk for incidents of child laborand use their leverage to contribute to the effective abolition of child labor. Several governments haveissued legislation requiring public reporting on addressing modern slavery as part of a global effort.
Such legislation applies to organizations in the mining sector.

1443

Box 6. Holistic approach to combat child labor

1444
1445

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.

1446
1447
1448
1449
1450
1451
1452

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 child labor
activities and the children involved, and cooperate with authorities to promote and sustain economic
development [288].

Page 56 of 98

1453

Reporting on child labor

1454
1455

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement 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

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

14.18.3

GRI 414: SupplierSocial Assessment
2016
1456

References and resources

1457
1458

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

1459
1460
1461

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.

Page 57 of 98

1462

Topic 14.19 Forced labor and modern slavery

1463
1464
1465
1466

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.

1467
1468
1469
1470

It is estimated that 4% of all forced labor happens in mining and quarrying [299]. Forced labor andmodern slavery occur in situations of involuntary recruitment through trafficking, difficulty leaving theemployer without penalty, violent threats, sexual exploitation, debt bondage, deceptive recruitment,
withholding of wages, or the retention of identification documents.

1471
1472
1473
1474
1475

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 be
unaware of their legal status, lack valid work permits, and have their passports or identification
documents confiscated.

1476
1477
1478
1479
1480
1481

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 leveragein their supply chains to combat forced labor and modern slavery.

1482
1483
1484

As part of a global effort, several governments have introduced legislation requiring public reportingon addressing modern slavery, including forced labor practices. In these jurisdictions, such legislation
applies to organizations in the mining sector.

Page 58 of 98

1485

Reporting on forced labor and modern slavery

1486
1487

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement 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

1488

References and resources

1489
1490
1491

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.

1492
1493
1494

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.

Page 59 of 98

1496

Topic 14.20 Freedom of association and collective
bargaining

1497
1498
1499
1500
1501

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.

1502
1503
1504
1505

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.

1506
1507
1508
1509
1510

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. Workers who join unions mightface intimidation or unfair treatment, harassment, payment cuts, or even employment termination.

1511
1512
1513
1514
1515
1516
1517

Documented cases of interference with freedom of association and collective bargaining in the sector
include the detention of managers and other employees, invasion of privacy, non-adherence tocollective 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. Union members and leaders have been threatened, harassed, kidnapped, beaten, and, insevere cases, even murdered. Unfair dismissal and unilateral cancellation of collective bargaining
agreements are other forms of interference with freedom of association and collective bargaining.

1518
1519
1520
1521
1522
1523
1524

There can be disparity in implementing workers' rights due to differing terms and conditions of
employment in the sector. 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, which exacerbate impacts on those already facing work-related vulnerabilities and isolation(see also topic 14.21 Non-discrimination and equal opportunity).

1525
1526
1527
1528

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 collective bargaining agreements or able to join unions.

1529
1530
1531
1532
1533

According to the International Labour Organization (ILO), all workers should enjoy the right to freedomof association and collective bargaining, and organizations should ensure that these rights are notunreasonably affected. Mining organizations can ensure that workers of all employment conditions
have access to grievance mechanisms, often facilitated or partly designed by unions, to help resolve
stakeholder concerns before they develop into conflicts.

1495

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1534

Reporting on freedom of association and collective bargaining

1535
1536
1537

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement 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 to freedom 14.20.2
of Associationof association and collective bargaining may be at risk
and Collective
Bargaining 2016

Additional sector disclosures
Report the number of strikes and lockouts involving 1,000 or more workers lasting one fullshift or longer, and their total duration in worker days idle.20

14.20.3

1538

References and resources

1539
1540

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

1541
1542
1543

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.

20 Worker days idle is calculated as the product of days idle and number of workers involved.

Page 61 of 98

1545

Topic 14.21 Non-discrimination and equal
opportunity

1546
1547
1548
1549

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.

1550
1551
1552
1553
1554

The nature of work in the mining sector, including the conditions, locations, necessary skills, andtypes of work, can inhibit diversity and equal opportunity for workers. While the barriers to entry inmining can be detrimental to an inclusive workplace, discrimination within mining organizations canalso impede job access and career development, leading to disparities in treatment, basic salary, andbenefits.

1555
1556
1557
1558
1559

Discrimination can manifest within mining organizations and in their supply chains. Discrimination canoccur based on age, gender, race, religion, nationality, sexual orientation, or worker status.
Individuals from vulnerable groups often face a higher risk of discrimination. They include Indigenous
Peoples, ethnic or other minorities, migrant workers, and workers with HIV/AIDs or other chronic
health issues.

1560
1561
1562
1563
1564
1565

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 than male counterparts, and discrimination in hiring. Other challenges include the physicaldemands of mining operations, the effects of fly-in fly-out work arrangements, long hours, and limitedparental leave and childcare opportunities. Women at mine sites can also face a lack of genderappropriate facilities and protective equipment.

1566
1567
1568
1569
1570
1571
1572

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. Mining
organizations can promote gender equity and inclusion in the workplace by, for example, recognizing
women’s rights at work, providing gender-appropriate facilities and equipment, and ensuring equal
opportunities.

1573
1574
1575
1576
1577
1578
1579

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.

1580
1581
1582
1583
1584

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.

1544

Page 62 of 98

1585

Reporting on non-discrimination and equal opportunity

1586
1587

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management of material topics

14.21.1

Topic Standard disclosures
Disclosure 202-2 Proportion of senior management hired fromthe local community
Additional sector recommendations
Report a breakdown of the percentage of senior management
hired from the local community by gender.

14.21.2

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 202: Market
Presence 2016

GRI 401:
Employment 2016

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 or gender
equity plan or policy in place and, if so, provide a summary of theplan, and progress made in implementing the plan.
14.21.6

Disclosure 405-2 Ratio of basic salary and remuneration of
women to men
Additional sector recommendations••

Report the ratio of basic salary and remuneration of women
to men by mine site.
Report the ratio of basic salary and remuneration by otherrelevant indicators of diversity by mine site.21

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

14.21.7

1588

References and resources

1589
1590
1591

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.

1592
1593
1594

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.

21 Organizations should report the ratio of the basic salary and remuneration for priority areas of equality: women

to men, minor to major ethnic groups, and other relevant equality areas (as appropriate based on theorganization’s local operating context and legal framework).

Page 63 of 98

1595

Topic 14.22 Anti-corruption

1596
1597
1598
1599
1600

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.

1601
1602
1603
1604
1605
1606

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. Corruption can haveseveral negative impacts, such as the misallocation of resource revenues and harm to theenvironment and people when mining projects are awarded to unqualified or unethical organizations.
Other impacts include the abuse of democracy and human rights, and the potential for politicalinstability.

1607
1608
1609
1610
1611

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 resource availability and instability might be
exploited (see also topic 14.25 Conflict-affected and high-risk areas).

1612
1613
1614
1615
1616

Characteristics of the mining sector that increase the likelihood of corruption include frequentinteraction between mining organizations and politically exposed persons 22, such as government
officials, for licenses and regulatory approvals. Other relevant characteristics include complex
financial transactions and the international reach of the sector (see also topic 14.23 Payments togovernments).

1617
1618
1619
1620
1621
1622
1623
1624

State-owned enterprises (SOEs) in the mining sector are more exposed to corruption, particularly inthe process of awarding permits, procuring goods and services, commodity trading, and noncommercial activities such as social expenditures [325]. SOEs might have less effective internal
controls and fewer transparency expectations than public companies and often receive preferential
treatment due to their special legal status in a country. Private mining organizations partnering with
SOEs are thus more prone to corruption due to their business relationship. In addition to driving profit,
SOEs sometimes pursue broader objectives such as community development. However, without
adequate oversight, measures for community development might be abused for corrupt purposes.

1625
1626
1627
1628
1629
1630
1631
1632
1633

Corruption has been identified in the mining sector during the process of awarding exploration andproduction contracts and licenses. This corruption can have the aim of obtaining confidential
information, exerting influence on decision-making, or circumventing environmental and local content
regulations. Corruption can also occur in the consultation process when seeking consent and whencompensating local communities, either directly or through local governments, which might lacktransparent financial procedures (see also topic 14.12 Land and resource rights and 14.11 Rights ofIndigenous Peoples). Corruption in these processes may result in licenses being awarded to lessqualified organizations, jeopardizing public investments, or negatively impacting the environment andlocal communities.

1634
1635
1636

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).

1637
1638
1639
1640
1641

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 have regulations or quality requirements waived, receiving kickbacks forsecuring contracts at inflated prices, profiting from inflated prices charged by an entity established asa front organization, and favoring companies connected to local regulators.

1642
1643
1644

A lack of transparency on contracts and licensing over mineral resource extraction may obstructpublic scrutiny of investments and transactions linked to a project’s negative impacts and benefits,
including negotiated terms and obligations of organizations. Fair terms for sharing risks and rewarding

22 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' [323].

Page 64 of 98

1645
1646
1647
1648
1649
1650

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. Transparency ofbeneficial ownership has been identified as a vehicle to deter conflicts of interest, corruption, tax
avoidance, and evasion.

1651
1652
1653

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.

Page 65 of 98

1654

Reporting on anti-corruption

1655
1656

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.22.1

Disclosure 3-3 Management of material topics
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
14.22.5

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 this and actions
taken to make them public in the future.23

Report the following information about the organization’s beneficial owners, including
joint ventures:••••

14.22.6

name, nationality, and country of residence;
Whether they are politically exposed persons;level of ownership;
how ownership or control is exerted.24

1657

References and resources

1658
1659

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

1660
1661
1662

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.

23 This additional sector disclosure is based on Requirement 2.4. Contracts in the EITI Standard 2023. Definitions

for contracts and licenses can be found in the EITI Standard 2023 [333].
24 This additional sector disclosure is based on Requirement 2.5. Beneficial ownership in the EITI Standard 2023.

The definition for beneficial ownership can be found in the EITI Standard 2023. Publicly listed organizations orwholly-owned subsidiaries or a publicly listed organization are exempt from reporting information about thebeneficial owners of their joint ventures [333].

Page 66 of 98

1663

Topic 14.23 Payments to governments

1664
1665
1666
1667

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.

1668
1669
1670
1671

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.

1672
1673
1674
1675
1676

Organizations that engage in aggressive tax practices or tax non-compliance can diminish nationaltax revenues to the detriment of the public good. Avoidance of taxes and other payments togovernments 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[341].

1677
1678
1679
1680
1681

Mining organizations can receive financial assistance from governments in the form of tax relief,
subsidies, grants, or financial incentives. This can potentially hinder government revenue collection
and reduce the financial benefits of mining which create economic development. These risks are
more prevalent in developing countries as well as conflict-affected and high-risk areas, where theneed for public revenue is often higher.

1682
1683
1684
1685
1686

Reporting on payments to governments can highlight the economic importance of the mining sector tocountries, 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).

1687
1688
1689
1690
1691
1692
1693
1694

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 project (ormine site) allows for comparisons of the payments made to those stipulated in fiscal, legal, andcontractual terms. It also allows for an assessment of the financial contribution of mining activities tohost countries and communities. Full disclosure enables governments to address tax avoidance andevasion, correct information asymmetry, and level the playing field for governments when negotiating
contracts.

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1695

Reporting on payments to governments

1696
1697

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
14.23.1

GRI 3: Material Disclosure 3-3 Management of material topics
Topics 2021

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 recommendations
For state-owned organizations (SOEs):•

GRI 207: Tax
2019

Report the financial relationship between the government and theSOE.25Disclosure 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
14.23.7

Disclosure 207-4 Country-by-country reporting
Additional sector recommendations•

Report a breakdown of the organization’s corporate income tax paid
and accrued in profit/loss, and other payments to governments, leviedat the project-level, by project, and by material revenue stream.26•

Report any thresholds27 that have been applied and any othercontextual information necessary to understand how the project-level
payments to governments reported have been compiled.

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

2023 [344].
26 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 2023. EITI considers payments andrevenues material if their omission or misstatement could significantly affect the comprehensiveness of thedisclosures. A definition for project can be found in the EITI Standard 2023 [344].
27 The EITI Standard 2023 specifies that in countries implementing the EITI, the multi-stakeholder group for thecountry agrees which payments and revenues are material, including appropriate materiality definitions andthresholds [344]. 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’ [335].

Page 68 of 98

Additional sector disclosures
For minerals purchased from the state or from third parties appointed by the state to sell on 14.23.8
their behalf, report:•••

volumes and types of minerals purchased;full names of the selling entity and the recipient of the payment;
payments made for the purchase.28

1698

References and resources

1699
1700

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

1701
1702
1703

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.

28 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 2023 [344] and EITI Reporting Guidelines for companies buying
oil, gas and minerals from governments, 2020 [345].

Page 69 of 98

1704

Topic 14.24 Public policy

1705
1706
1707
1708
1709
1710
1711

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.

1712
1713
1714
1715
1716

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 and other associations supported by the mining organization.

1717
1718
1719
1720
1721
1722
1723
1724

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 secure mining license approvals, influencelegislation on environmental and social assessments, and lower taxes and other government levies(see also topic 14.23 Payments to governments). These activities can ultimately shape environmental
policies and obstruct sustainable development. For example, mining organizations are underincreasing scrutiny for links to industry groups that advocate for policies inconsistent with theorganizations’ own publicly stated positions and the goals of the Paris Agreement [349].

1725
1726
1727

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).

1728
1729
1730
1731
1732

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

1733
1734
1735
1736
1737

Increased transparency about lobbying activities and political contributions made by mining
organizations and affiliated industry groups can facilitate scrutiny by accountability organizations, thegeneral public, and the media. This transparency enables stakeholders to assess whether mining
organizations, directly or through their affiliations with industry groups, have improperly influenced
legislative decisions, policy-making, and regulatory approvals.

Page 70 of 98

1738

Reporting on public policy

1739
1740

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.24.1

Disclosure 3-3 Management of material topics
Additional sector recommendations
Report whether the organization is a member of, or contributes to,
any representative associations or committees that participate inpublic 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 the positions of
the representative associations or committees.29

Topic Standard disclosures
GRI 415: Public
Policy 2016

Disclosure 415-1 Political contributions

14.24.2

1741

References and resources

1742
1743

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

1744
1745
1746

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.

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

415: Public Policy 2016. Please see Disclosure 2-28 in GRI 2: General Disclosures 2021 for further guidance on
membership associations.

Page 71 of 98

1747

Topic 14.25 Conflict-affected and high-risk areas

1748
1749
1750
1751

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.

1752
1753
1754
1755
1756
1757
1758

Many mining organizations operate in or have business relationships with entities that have activities
in conflict-affected and high-risk areas.30 In these areas, there is a heightened risk of serious humanrights abuses and violations of law, including international humanitarian law.31 Operating in andsourcing from conflict-affected and high-risk areas requires heightened due diligence of mining
organizations on an ongoing basis. This allows for a better contextual understanding of the conflict
and the interactions the organization may have with business relationships to identify, prevent, or
mitigate potential negative impacts, including contributing to conflict [362].

1759
1760
1761
1762
1763
1764
1765
1766
1767

While armed conflict and widespread violence can occur independent of mining activities, thepresence of these activities can also exacerbate conflict. The circumstances of extraction, trade, or
handling of minerals by their nature have higher risks of significant negative impacts, such as
financing conflict or fueling and facilitating conditions of conflict. Specific abuses related to these
activities include torture; cruel, inhuman and degrading treatment; forced or compulsory labor; worst
forms of child labor; widespread sexual violence; and war crimes or other serious violations ofinternational humanitarian law, crimes against humanity, or genocide [358]. Weak governancestructures and the presence of armed groups can also inhibit the implementation of standards andregulations needed to mitigate the environmental impacts of mining.

1768
1769
1770
1771
1772
1773
1774

In conflict-affected and high-risk areas, armed groups or their affiliates often illegally control minesites, transportation routes, or points where minerals are traded. Armed groups may illegally tax orextort money and minerals, use forced labor, or commit other human rights abuses. Profits from these
activities are often used to finance armed conflict. Mining organizations are expected to conduct due
diligence to avoid involvement with armed groups or their affiliates through, for example, procuring
minerals from, making payments to, or providing logistical assistance or equipment to these groups[358].

1775
1776
1777
1778
1779

Although the security practices commonly used by mining organizations safeguard mine workers andassets in conflict-affected and high-risk areas, security personnel may sometimes be associated withhuman rights abuses. ASM operators, Indigenous Peoples, and human rights defenders, particularly
women, are often severely affected by violence and harassment by security providers in these areas(see also topic 14.14 Security practices)

1780
1781
1782
1783

Organizations are also more likely to be implicated in corrupt practices, such as bribery and money
laundering, in conflict-affected and high-risk areas. Where financial flows such as taxes, fees, androyalties paid to governments are not disclosed and remain opaque, these payments can end up
financing conflict (see also topics 14.22 Anti-corruption and 14.23 Payments to governments).

30 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 [358].
31 International humanitarian law (IHL) is a set of rules that aim to limit the effects of armed conflict and protect

individuals who are not or are no longer participating in the hostilities. IHL binds and provides a framework ofstandards for state and non-state actors, including organizations whose activities are linked to armed conflict, thatis distinct from that established under human rights law.

Page 72 of 98

1784

Reporting on conflict-affected and high-risk areas

1785
1786

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.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

14.25.1

Disclosure 3-3 Management of material topics
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 were 14.25.2
identified.32
14.25.3
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 Conflict-Affected and HighRisk Areas.
For operations in conflict-affected or high-risk areas, report the potential negative
impacts on workers and local communities, including actions to prevent or mitigate theimpacts.

14.25.4

1787

References and resources

1788
1789
1790

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.

32 For further guidance, including definitions for terms used in the additional sector disclosure, see Organisation

for Economic Co-operation and Development (OECD), Due Diligence Guidance for Responsible Supply Chainsof Minerals from Conflict-Affected and High-Risk Areas, 2016 [358].

Page 73 of 98

1791

Glossary

1792
1793

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

1794
1795
1796

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.

1797

•

basic salary

1798

•

benefit1799•

business partner

1800

•

business relationship

1801

•

child/children

1802

•

circularity measures

1803

•

collective bargaining

1804

•

community development program

1805

•

conflict of interest

1806

•

corruption

1807

•

direct (Scope 1) GHG emissions

1808

•

discrimination

1809

•

disposal1810•

due diligence

1811

•

effluent

1812•

employee

1813•

energy indirect (Scope 2) GHG emissions

1814

•

exposure

1815•

financial assistance

1816
1817

•
•

forced or compulsory labor
formal joint management-worker health and safety committees

1818

•

freedom of association

1819

•

freshwater

1820

•

greenhouse gas (GHG)

1821

•

grievance

1822•

grievance mechanism

1823

•

groundwater

1824

•

hazardous waste

1825

•

high-consequence work-related injury

1826

•

human rights

1827

•

impact1828•

indicators of diversity

1829

Indigenous Peoples

1832

•
•
•
•

1833

•

material topic

1834

•

mitigation

1830
1831

infrastructure
local community
local supplier

Page 74 of 98

1835

•

occupational health and safety management system

1836

•

other indirect (Scope 3) GHG emissions

1837

parental leave

1838

•
•

1839

•

reduction of greenhouse gas (GHG) emissions

1840

remedy / remediation

1844

•
•
•
•
•

1845

•

seawater1846•

security personnel

1847

•

services supported

1848

•

severity (of impact)

1849

•

significant air emission

1850

•

significant operational changes

1851

spill

1853

•
•
•

1854

•

supply chain

1855

•

surface water

1856

•

sustainable development

1857

•

value chain

1858

•

vulnerable group

1859

•

waste

1860

•

water consumption

1861

•

water discharge

1862

•

water stress1863

water withdrawal

1864

•
•

1865

•

worker representative

1866

•

work-related incident

1841
1842
1843

1852

recoveryremuneration
renewable energy source
reporting period
runoffstakeholder
supplier

workerPage 75 of 98

1867

Bibliography

1868
1869

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

1870

Introduction

1871
1872
1873
1874
1875
1876
1877
1878
1879
1880
1881
1882
1883
1884

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.

1885

Sector profile

1886

Authoritative instruments:

1887
1888
1889
1890
1891
1892
1893
1894
1895
1896
1897
1898
1899
1900
1901
1902
1903
1904
1905
1906
1907
1908
1909
1910
1911

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. Danish Institute for Human Rights, Towards Gender-Responsive Implementation ofExtractive Industries Projects, 2019.
13. 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.
14. Georgetown Institute for Women, Peace and Security and Peace Research Institute Oslo,
Women, Peace, and Security Index 2021/22: Tracking sustainable peace through inclusion,
justice, and security for women, 2021.
15. IndustriAll, Risks of gender-based violence and harassment: union responses in the mining,
garments and electronics sectors, 2022.
16. Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF)
Global Review: Integrating Gender Into Mining Impact Assessments, 2022
17. International Conference on the Great Lakes Region (ICGLR), The ICGLR Regional Initiative
against the Illegal Exploitation of Natural Resources (RINR) and other Certification
Mechanisms in the Great Lakes Region: Lessons Learned and Best practices, 2013.
18. International Council on Mining and Metals (ICMM), Diversity, Equity and Inclusion: Position
Statement, 2023.

Page 76 of 98

1912
1913
1914
1915
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

19. International Council on Mining and Metals (ICMM), Role of mining in national economies,
2016.
20. International Energy Agency (IEA), The Role of Critical Minerals in Clean Energy Transitions,2021.
21. International Finance Corporation (IFC), World Bank, The Business Case for GenderResponsive Climate-Smart Mining, 2022.
22. International Institute for Sustainable Development (IISD), Green Conflict Minerals: The fuelsof conflict in the transition to a low-carbon economy, 2018.
23. International Labour Organization (ILO), Women in Mining: towards gender equality, 2021.
24. International Monetary Fund (IMF), Fiscal Transparency Initiative: Integration Of Natural
Resource Management Issues, 2019.
25. 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.
26. OxFam, Australian Aid, A Guide to Gender Impact Assessment for the Extractive Industries,
2017.
27. Women and Mining, Stakeholder Statement on Implementing Gender-Responsive Due
Diligence and ensuring the human rights of women in the Mineral Supply Chains, 2019.
28. World Bank, Minerals for Climate Action: The Mineral Intensity of the Clean Energy
Transition, 2020.
29. World Nuclear Association, Sustaining Global Best Practices in Uranium Mining andProcessing Principles for Managing Radiation, Health and Safety, Waste and theEnvironment, https://world-nuclear.org/our-association/publications/technical-positionpapers/best-practice-in-uranium-mining.aspx, accessed on 21 November 2023.
Resources:
30. Extractive Industries Transparency Initiative (EITI), Requirement 2.6: State participation andstate-owned enterprises, EITI Standard, 2020.
31. GRI and UN Global Compact, Integrating the SDGs into corporate reporting: A practicalguide, 2018.
32. GRI, Linking the SDGs and the GRI Standards, updated regularly.
33. Intergovernmental Forum on Mining, Minerals, Metals, and Sustainable Development (IGF),
Global Review: Integrating Gender Into Mining Impact Assessments, 2022.
34. United Nations Development Programme (UNDP), Mapping Mining to the SDGs: An Atlas,
2016.

1946

Topic 14.1 GHG emissions

1947

Authoritative instruments:

1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960

35. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2022: Impacts,
Adaptation and Vulnerability, 2022.
36. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Synthesis
Report, 2014.
37. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2021: The PhysicalScience Basis, 2021.
38. 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.
39. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report—Working
Group 1 Contribution, 2021.
40. Intergovernmental Panel on Climate Change (IPCC), Special Report on Climate Change andLand, 2019.

Page 77 of 98

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
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004

41. 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.
42. United Nations, Framework Convention on Climate Change, The Paris Agreement, 2016.
Additional references:
43. Azadi, M., Northey, S. A., Ali, S. H., & Edraki, M. Transparency on greenhouse gas
emissions from mining to enable climate change mitigation, 2020.
44. Bachner et. al, ‘Risk assessment of the low-carbon transition of Austria’s steel and electricity
sectors’, Environmental Innovation and Societal Transitions, 2020.
45. Ceres, Benchmarking Methane and Other GHG Emissions, 2021.
46. ESI Africa, How mining plans to drive down carbon emissions, https://www.esiafrica.com/business-and-markets/how-mining-plans-to-drive-down-carbon-emissions/,
accessed on 20 June 2022.
47. International Council on Mining and Metals (ICMM), Adapting to a changing climate, 2019.
48. 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.
49. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.
50. Organisation for Economic Co-operation and Development, Aligning policies for a low-carbon
economy, 2015.
51. Sonter, Laura J et. al. Mining drives extensive deforestation in the Brazilian Amazon, 2017.
52. United States Energy Information Administration (EIA), How much carbon dioxide is
produced per kilowatthour of U.S. electricity generation?,
https://www.eia.gov/tools/faqs/faq.php?id=74&t=11, accessed on 21 November 2023.
53. World Steel, Climate change and the production of iron and steel, 2021.
Resources:
54. Greenhouse Gas Protocol, Corporate Value Chain (Scope 3) Accounting and ReportingStandard, 2011.
55. Greenhouse Gas Protocol, Global Warming Potential Values, 2015.
56. Greenhouse Gas Protocol, Land Sector and Removals Guidance, 2023.
57. Intergovernmental Panel on Climate Change (IPCC), Guidelines for National Greenhouse
Gas Inventories: Reference Manual: Land-use change and forestry, 1996.
58. Intergovernmental Panel on Climate Change (IPCC), Good Practice Guidance andUncertainty Management in National Greenhouse Gas Inventories, 2001.
59. Intergovernmental Panel on Climate Change (IPCC), Good Practice Guidance for Land Use,
Land-Use Change and Forestry, 2003.
60. Intergovernmental Panel on Climate Change (IPCC), 2019 Refinement to the 2006 IPCC
Guidelines for National Greenhouse Gas Inventories Volume 4 Agriculture, Forestry andOther Land Use, 2019.
61. Mining Association of Canada, Towards Sustainable Mining (TSM) Climate Change Protocol,
2021.
62. Science-Based Targets, Science-Based Target Setting Manual, version 4.1, 2020.

2005

Topic 14.2 Climate adaptation and resilience

2006

Authoritative instruments:

2007

63. Intergovernmental Panel on Climate Change (IPCC), Global Warming of 1.5°C, 2018.

Page 78 of 98

2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047

64. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report—Working
Group 1 Contribution, 2021.
65. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report – Working
Group 2, Climate Change 2022: Impacts, Adaptation and Vulnerability, 2022.
66. 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.
67. United Nations, Framework Convention on Climate Change, The Paris Agreement, 2016.
Additional references:
68. Business and Human Rights Resource Center, Transition Minerals Tracker: Global analysis
of human rights in the energy transition.
69. International Energy Agency (IEA), The Role of Critical Minerals in Clean Energy Transitions,2021
70. International Finance Corporation (IFC), World Bank, The Business Case for GenderResponsive Climate-Smart Mining, 2022.
71. Organisation for Economic Co-operation and Development (OECD), Mining and Green
Growth in the EECCA Region, 2019.
72. Pelling, M., Adaptation to Climate Change: From Resilience to Transformation, 2011.
73. Responsible Mining Foundation (RMF), Beyond emissions reductions: climate change andmining, 2021.
74. United Nations Environment Programme (UNEP), International Resource Panel (IRP), Metal
Recycling: Opportunities, Limits, Infrastructure, 2013.
75. United States Agency for International Development (USAID), Mining and the green energy
transition, 2021.
76. 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.
77. World Wildlife Foundation (WWF), Boom in Raw Materials: Between Profits and Losses,
2018.
Resources:
78. Mining Association of Canada, Towards Sustainable Mining (TSM) Guide on Climate
Change Adaptation for the Mining Sector, 2021.
79. Task Force on Climate-Related Financial Disclosure (TCFD), Guidance on Climate-related
Metrics, Targets, and Transition Plans, 2021.
80. Task Force on Climate-Related Financial Disclosure (TCFD), Guidance on Scenario Analysis
for Non-Financial Companies, 2020.
81. Task Force on Climate-Related Financial Disclosure (TCFD), Recommendations of the Task
Force on Climate-related Financial Disclosure, 2017.
82. Task Force on Climate-Related Financial Disclosure (TCFD), The Use of Scenario Analysis
in Disclosure of Climate-Related Risks and Opportunities, 2017.

2048

Topic 14.3 Air emissions

2049

References:

2050
2051
2052
2053
2054

83. Australian Government Department of Agriculture, Water and the Environment, Australian
National Pollutant Inventory, http://www.npi.gov.au/, accessed on 17 June 2022.
84. Australian New South Wales Government, Mine dust and you,https://www.health.nsw.gov.au/environment/factsheets/Pages/mine-dust-and-you.aspx,
accessed on 21 November 2023.

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2055
2056
2057
2058
2059
2060
2061
2062
2063
2064
2065
2066
2067
2068
2069
2070
2071
2072
2073
2074
2075
2076
2077
2078

85. Q.B. Tran, M. Lohitnavy, T. Phenrat, ‘Assessing potential hydrogen cyanide exposure fromcyanide-contaminated mine tailing management practices in Thailand's gold mining’, Journalof Environmental Management, 1 November 2019.
86. United Nations Development Programme (UNDP), Managing mining for sustainable
development, 2018.
87. United Nations Economic Commission for Europe (UNECE), Air pollution, ecosystems andbiodiversity, https://unece.org/air-pollution-ecosystems-and-biodiversity, accessed on 17
June 2022.
88. 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.
89. World Health Organization (WHO), Air pollution and child health: Prescribing clean air,advance copy, 2018.
90. World Health Organization (WHO), Air pollution, who.int/health-topics/air-pollution, accessedon 12 December 2022.
91. World Health Organization (WHO), Ambient Air Pollution: A Global Assessment of Exposureand Burden of Disease, 2016.
Resources:
92. Initiative for Responsible Mining Assurance (IRMA), Standard for Responsible Mining, 2018.
93. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.
94. 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.

2079

Topic 14.4 Biodiversity

2080

Authoritative instruments:

2081
2082
2083
2084
2085
2086
2087
2088
2089
2090
2091
2092
2093
2094
2095
2096
2097
2098
2099
2100
2101
2102

95. Convention on Biological Diversity, Mainstreaming of Biodiversity into the Energy and Mining
Sectors, 2018.
96. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Biodiversity, 2002
97. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
98. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report—Working
Group 1 Contribution, 2021.
99. United Nations Environmental Programme (UNEP), Convention on Biological Diversity, 1992
Additional references:
100. Alliance for Responsible Mining (ARM), Forest-Smart Artisanal and Small-Scale Mining
Standard, 2019.
101. Blum, Stewart, and Schroeder, Effects of large-scale gold mining on migratory behavior of alarge herbivore, 2015.
102. Convention on Biological Diversity, Mainstreaming of Biodiversity into the Energy and Mining
Sectors, 2018.
103. Cross Sector Biodiversity Initiative (CSBI), A cross sector guide for implementing the
Mitigation Hierarchy, 2015.
104. Cross Sector Biodiversity Initiative (CSBI), Homepage, http://www.csbi.org.uk/, accessed on
24 June 2022.
105. 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.
106. International Union for Conservation of Nature (IUCN), Homepage, icun.org, accessed on 3
October 2022.

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2103
2104
2105
2106
2107
2108
2109
2110
2111
2112
2113
2114
2115
2116
2117
2118
2119
2120
2121
2122
2123
2124
2125

107. 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.
108. 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.
109. United Nations Environment Programme (UNEP), World Conservation Monitoring Centre(WCMC), Proteus Partnership, https://unep-wcmc.org/en/Proteus, accessed on 24 June
2022.
110. World Bank, Forest-Smart Mining: Identifying Factors Associated with the Impacts of LargeScale Mining on Forests, 2019.
111. World Wildlife Foundation (WWF), Extractive Industry: Its Interactions with Conservation andManagement of Ecosystems in Central Africa, 2017.
Resources:112. 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.
113. International Finance Corporation (IFC), Performance Standard 6: Biodiversity Conservationand Sustainable Management of Natural Resources, 2012.
114. Mining Association of Canada, Towards Sustainable Mining (TSM), Biodiversity
Conservation Management Protocol, 2020.
115. United Nations Environmental Programme (UNEP), World Conservation Monitoring Centre(WCMC), Biodiversity A-Z, https://www.biodiversitya-z.org/, accessed on 3 August 2022.

2126

Topic 14.5 Waste

2127

Authoritative instruments:

2128
2129
2130
2131
2132
2133
2134
2135
2136
2137
2138
2139
2140
2141
2142
2143
2144
2145
2146
2147
2148

116. European Commission, Best Available Techniques (BAT) Reference Document for theManagement of Waste from Extractive Industries, 2018.
117. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Mitigation of
Climate Change – Industry, 2014.
Additional references:118. Accenture, Mining New Value From Circular Economy, 2019.
119. Enviro Integration Strategies Inc. and MERG, Towards a Circular Economy Approach to
Mining Operations. Key Concepts, Drivers and Opportunities, 2021.
120. European Commission, Best Available Techniques (BAT) Reference Document for theManagement of Waste from Extractive Industries, 2018.
121. European Commission, Mining Waste https://ec.europa.eu/environment/topics/waste-andrecycling/mining-waste_en, accessed on 20 June 2022.
122. Hudson-Edwards and Dold (eds.), Mine Waste Characterization, Management andRemediation, 2015.
123. International Council on Mining and Metals (ICMM), Mining and Metals and the Circular
Economy, 2016.
124. International Council on Mining and Metals (ICMM), About tailings,
https://www.icmm.com/en-gb/our-work/innovation-for-sustainability/tailings/about-tailings,
accessed on 20 June 2022.
125. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017
Resources:

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2149
2150
2151
2152
2153
2154

126. International Council on Mining & Metals (ICMM), United Nations Environmental Programme(UNEP), Principles for Responsible Investment (PRI), Global Tailings Review, 2020.
127. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.
128. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Waste Management, 2007.

2155

Topic 14.6 Tailings

2156

Authoritative instruments:

2157
2158
2159
2160
2161
2162
2163
2164
2165
2166
2167
2168
2169
2170
2171
2172
2173
2174
2175
2176
2177
2178
2179

129. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Mitigation of
Climate Change – Industry, 2014.
130. International Maritime Organization (IMO), 1996 Protocol to the Convention on theprevention of marine pollution by dumping of wastes and other matter, 1972, 1996.
Additional references:131. 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.
132. International Council on Mining and Metals (ICMM), About tailings,
https://www.icmm.com/en-gb/our-work/innovation-for-sustainability/tailings/about-tailings,
accessed on 20 June 2022.
133. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.
Resources:134. International Council on Mining & Metals (ICMM), United Nations Environmental Programme(UNEP), Principles for Responsible Investment (PRI), Global Industry Standard on Tailings
Management, 2020.
135. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.
136. Mining Association of Canada, A Guide to the Management of Tailings Facilities, 2017.
137. Mining Association of Canada, Developing an Operation, Maintenance and Surveillance
Manual for Tailings and Water Management Facilities, 2013.
138. Mining Association of Canada, Towards Sustainable Mining (TSM) Tailings Management
Protocol, 2022.

2180

Topic 14.7 Water and effluents

2181

Authoritative instruments:

2182
2183
2184
2185
2186
2187
2188
2189
2190
2191

139. Intergovernmental Panel on Climate Change (IPCC), Sixth Assessment Report—Working
Group 1 Contribution, 2021.
Additional references:140. Kemp, D., Bond, C., Franks, D., Cote, C., Mining, water and human rights: making theconnection, 2010.
141. OxFam, Australian Aid, A Guide to Gender Impact Assessment For the Extractive Industries,
2017.
142. 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.

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2193
2194
2195
2196
2197
2198
2199
2200
2201
2202
2203
2204
2205
2206
2207
2208
2209
2210
2211
2212
2213
2214

143. 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.
144. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.
145. 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.
146. United Nations Water, Water and Gender, https://www.unwater.org/water-facts/water-andgender, accessed 11 August 2023.
147. 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.
148. WaterAid, The Impact of Extractive Industries on the quantity and quality of drinking water,
2018.
149. World Bank Independent Evaluation Group, Managing Environmental and Social Risks in
Development Policy Financing, 2015.
Resources:150. International Council for Mining and Metals (ICMM), Water Stewardship Framework, 2014.
151. International Council on Mining and Metals (ICMM), Water Reporting: Good practice guide(2nd Edition), 2021.
152. Mining Association of Canada, Towards Sustainable Mining (TSM) Water Stewardship
Protocol, 2018.
153. World Wildlife Foundation (WWF), WWF Water Risk Filter 6.0, https://waterriskfilter.org/,
accessed on 20 June 2022.

2215

Topic 14.8 Closure and rehabilitation

2216

References:

2217
2218
2219
2220
2221
2222
2223
2224
2225
2226
2227
2228
2229
2230
2231
2232
2233
2234
2235
2236
2237

154. 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.
155. Economic Commission for Latin America and the Caribbean (ECLAC),
https://www.cepal.org/en, accessed on 3 May 2022.
156. 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.
157. Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF),
Global Review: Financial assurance governance for the post-mining transition, 2021.
158. United Nations Environmental Programme (UNEP), Managing mining for sustainable
development, 2018.
Resources:159. International Council on Mining and Metals (ICMM), Closure Maturity Framework, 2022.
160. International Council on Mining and Metals (ICMM), Financial concepts for mine closure,2019.
161. International Council on Mining and Metals (ICMM), Integrated mine closure: Good practiceguide (2nd edition), 2019.
162. Nevada Division of Environmental Protection, United States Department of Interior, Nevada
Mining Association, Standardized Reclamation Cost Estimator, https://nvbond.org, accessed
11 August 2023.

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2238

Topic 14.9 Economic impacts

2239

Authoritative instruments:

2240
2241

163. Organisation for Economic Co-operation and Development (OECD), OECD Principles forPrivate Sector Participation in Infrastructure, 2007.

2242
2243
2244
2245
2246
2247
2248
2249
2250

Additional references:164. K. Storey, ‘Fly-in/Fly-out: Implications for Community Sustainability’, Sustainability, vol. 2, pp.
1161-1181, 2010.
165. Organisation for Economic Co-operation and Development (OECD), Collaborative Strategies
for In-Country Shared Value Creation, 2016.
166. Pitman and Toroskainen, Beneath the Surface: The Case for Oversight of Extractive Industry
Suppliers, 2020.
167. United Nations Development Programme (UNDP), Managing mining for sustainable
development, 2018.

2251

Resources:

2252
2253
2254
2255
2256
2257
2258
2259
2260
2261

168. Extractive Industries Transparency Initiative (EITI), EITI Standard, 2023.
169. International Council on Mining and Metals (ICMM), Social and Economic Reporting:
Framework and Guidance, 2022.
170. 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.
171. Mining Shared Value and GIZ GmbH, Mining Local Procurement Reporting Mechanism,
2017, https://miningsharedvalue.org/mininglprm.
172. Organisation for Economic Co-operation and Development (OECD), Collaborative Strategies
for In-Country Shared Value Creation, 2016.

2262

Topic 14.10 Local communities

2263

Authoritative instruments:

2264
2265
2266
2267
2268
2269
2270
2271
2272
2273
2274
2275
2276
2277
2278
2279
2280
2281
2282
2283

173. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance
for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
Additional references:174. 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.
175. Bempah, C., Ewusi, A. Heavy metals contamination and human health risk assessment
around Obuasi gold mine in Ghana, 2016.
176. 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.
177. 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.
178. 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.
179. International Labour Organization (ILO), Women in mining: towards gender equality, 2021.
180. 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.
181. 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.

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2284
2285
2286
2287
2288
2289
2290
2291
2292
2293
2294
2295
2296
2297
2298
2299
2300
2301
2302
2303
2304
2305
2306
2307
2308
2309
2310
2311
2312
2313
2314

182. 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.
183. Publish What You Pay, Reversing the resource curse through legislative community
development, 2021.
184. Song, J., Liu, Q., Sheng, Y, Distribution and risk assessment of trace metals in riverine
surface sediments in gold mining area, 2019.
185. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.
186. 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.
187. World Bank, Mining Community Development Agreements, 2012.
188. World Bank, Responsible Agricultural Investment (RAI) Knowledge into Action Notes, 2018.
Resources:
189. International Finance Corporation (IFC), Guidance Note 4 Community Health, Safety, andSecurity, 2012.
190. International Finance Corporation (IFC), Performance Standard 4: Community Health,
Safety, and Security, 2012.
191. International Finance Corporation (IFC), Unlocking Opportunities for Women and Business:
A Toolkit of Actions and Strategies for Oil, Gas, and Mining Companies, 2018.
192. International Council on Mining and Metals (ICMM), Social and Economic Reporting:
Framework and Guidance, 2022.
193. Mining Association of Canada, Towards Sustainable Mining (TSM) Indigenous andCommunity Relationships Protocol, 2019
194. The Danish Institute for Human Rights, Towards gender-responsive implementation of
extractive industries projects, 2019.
195. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights
Guidance Tool for the Financial Sector, Mining and Metals,
https://www.unepfi.org/humanrightstoolkit/mining.php, accessed on 21 November 2023.

2315

Topic 14.11 Rights of Indigenous Peoples

2316

Authoritative instruments:

2317
2318
2319
2320
2321
2322
2323
2324
2325
2326
2327
2328
2329
2330
2331

196. International Labour Organisation (ILO), Indigenous and Tribal Peoples Convention, 1989
(No. 169).
197. United Nations (UN), United Nations Declaration on the Rights of Indigenous Peoples, 2007
Additional references:198. 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.
199. Erica-Irene A. Daes, United Nations (UN), Indigenous peoples’ permanent sovereignty overnatural resources: final report of the Special Rapporteur, 2004.
200. International Council on Mining and Metals (ICMM), Indigenous Peoples and Mining: Good
Practice Guide, 2015.
201. J. Burger, Indigenous Peoples, Extractive Industries and Human Rights, 2014.
202. Share, Energy and mining investment, 2022.
203. The Mining Association of Canada (TSM), TSM Indigenous and Community Relationships
Protocol, 2021.

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2332
2333
2334
2335
2336
2337
2338
2339
2340
2341
2342
2343
2344
2345
2346
2347
2348
2349
2350

204. United Nations Educational, Scientific and Cultural Organization (UNESCO), UNESCO policyon engaging with indigenous peoples, 2018.
205. 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.
206. 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.
207. United Nations Human Rights, General Assembly resolution: Permanent sovereignty overnatural resources, 1962 (No. 1803).
208. 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.
209. 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:210. International Finance Corporation (IFC), Performance Standard 7: Indigenous Peoples,2012.
211. International Finance Corporation (IFC), Performance Standard 8: Cultural Heritage, 2006.

2351

Topic 14.12 Land and resource rights

2352

Authoritative instruments:

2353
2354
2355
2356
2357
2358
2359
2360
2361
2362
2363
2364
2365
2366
2367
2368
2369
2370
2371
2372
2373
2374
2375
2376
2377
2378

212. European Union and UN Interagency Framework Team for Preventive Action, Toolkit andGuidance for Preventing and Managing Land and Natural Resources Conflict: Land andConflict, 2012.
213. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance
for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
Additional references:
214. International Institute for Environment and Development (IIED), Land acquisitions and rights,
https://www.iied.org/land-acquisitions-rights, accessed on 10 May 2022.
215. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding
the Extractive Industries, 2017.
216. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.
217. United Nations Development Programme (UNDP), Managing mining for sustainable
development, 2018.
218. 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:219. International Council on Mining & Metals (ICMM), Land Acquisition and Resettlement, 2015.
220. International Finance Corporation (IFC), Performance Standards 5: Land Acquisition andInvoluntary Resettlement, 2012.
221. The Danish Institute for Human Rights, Towards gender-responsive implementation of
extractive industries projects, 2019.
222. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights
Guidance Tool for the Financial Sector, Mining and Metals,
https://www.unepfi.org/humanrightstoolkit/mining.php, accessed on 21 November 2023.

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2379

Topic 14.13 Artisanal and small-scale mining

2380

Authoritative instruments:

2381
2382
2383
2384
2385
2386
2387
2388
2389
2390
2391
2392
2393
2394
2395
2396
2397
2398
2399
2400
2401
2402
2403
2404
2405
2406
2407
2408
2409
2410
2411
2412
2413
2414
2415
2416
2417
2418
2419
2420
2421

223. International Conference on Artisanal and Small-scale Mining & Quarrying, Annex 1 Mosi-oaTunya Declaration on Artisanal and Small-scale Mining, Quarrying and Development, 2018.
224. Organisation for Economic for Co-operation and Development (OECD), Due Diligence
Guidance for responsible mineral supply chains from conflict-affected and high-risk areas,
2016.
References:
225. Alliance for Responsible Mining (ARM), Geneva Centre for Security Sector Governance(DCAF), Practical Guidance on human rights and security in ASM, 2021.
226. Alliance for Responsible Mining (ARM), Principles of Peaceful Coexistence between Mining
Titleholders and ASM Miners, 2020.
227. Geneva Centre for Security Sector Governance (DCAF), Addressing Security and Human
Rights Challenges in Complex Environments: A Practical Toolkit, 2022.
228. 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.
229. 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.
230. International Finance Corporation (IFC), World Bank, Working together: how large-scale
mining can engage with artisanal and small-scale miners, 2010.
231. International Institude for Environment and Development (IIED), Artisanal and small-scale
mining: Challenges and opportunities, 2003.
232. 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.
233. World Bank Group, Profor, Forest-Smart Mining: Identifying Factors Associated with the
Impacts of Large-Scale Mining on Forests, 2019.
234. World Bank, 2020 State of the Artisanal and Small Scale Mining Sector, 2020,
235. 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:236. CRAFT, Code for the mitigation of Risks in Artisanal and small-scale mining,https://www.craftmines.org/en/, accessed 11 August 2023.
237. DELVE, Global Number of People Working in ASM, https://delvedatabase.org/data,
accessed 11 August 2023.
238. Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF),
IGF Guidance for Governments: Managing artisanal and small-scale mining, 2017.
239. The Danish Institute for Human Rights, Towards gender-responsive implementation of
extractive industries projects, 2019.

2422

Topic 14.14 Security practices

2423

Authoritative instruments:

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2424
2425
2426
2427
2428
2429
2430
2431
2432
2433
2434
2435
2436
2437
2438
2439
2440
2441
2442
2443
2444
2445
2446
2447
2448
2449
2450
2451
2452

240. Office of the High Commissioner for Human Rights (OHCR), Basic Principles on the Use ofForce and Firearms by Law Enforcement Officials, 1990.
241. Office of the High Commissioner for Human Rights (OHCR), Code of Conduct for Law
Enforcement Officials, 1979.
242. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidancefor Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas,
2016.
243. United Nations (UN), Declaration on human rights defenders, 1998 (General Assembly
Resolution A/RES/53/144).
244. United Nations (UN), Escazú Agreement: Regional Agreement on Access to Information,
Public Participation and Justice in Environmental Matters in Latin America and the
Caribbean, 2018.
References:245. Global Witness, Decade of defiance, 2022
246. Institute for Human Rights and Business (IHRB), From Red to Green Flags: The Corporate
Responsibility to Respect Human Rights in High-Risk Countries, 2011.
247. International Code of Conduct Association (IcoCA), Homepage, https://icoca.ch/, accessedon 10 May 2022.
248. Office of the High Commissioner for Human Rights (OHCHR), ‘Private military and security
companies in extractive industries – impact on human rights’, 2017.
Resources:249. 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.
250. Geneva Centre for Security Sector Governance (DCAF), International Committee of the Red
Cross (ICRC), Security and Human Rights Toolkit, 2022.
251. Voluntary Principles on Security and Human Rights, The Voluntary Principles on Security
and Human Rights, 2000.

2453

Topic 14.15 Critical incident management2454

References:

2455
2456
2457
2458
2459
2460
2461
2462
2463
2464
2465
2466
2467
2468

252. International Council on Mining and Metals (ICMM), Health and safety critical control
management, 2015.
253. 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 21 November 2023.
254. International Labour Organization (ILO), Code of practice: Safety and health in opencast
mines, 2018.
Resources:255. Global Tailings Reviews, Global Industry Standard on Tailings Management, 2020.
256. 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.
257. International Atomic Energy Agency (IAEA), Safety Standards,
https://www.iaea.org/resources/safety-standards, accessed on 23 November 2023

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2469

Topic 14.16 Occupational health and safety

2470

Authoritative instruments:

2471
2472
2473
2474
2475
2476
2477
2478
2479
2480
2481
2482
2483
2484
2485
2486
2487
2488
2489
2490
2491
2492
2493
2494
2495
2496
2497
2498
2499
2500

258. International Labour Organization (ILO), Safety and Health in Mines Convention, 1995 (No.
176).
259. International Labour Organization (ILO), Violence and Harassment Convention, 2019 (No.
190).
260. International Labour Organization (ILO), Code of practice on safety and health in opencast
mines, 2018.
261. United Nations, Globally Harmonized System of Classification and Labeling of Chemicals(GHS) Ninth Edition, 2021.
References:262. 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.
263. 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.
264. 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.
265. International Labour Organization (ILO), Safety and health in underground coalmines, 2009.
266. International Labour Organization (ILO), Women in mining: Towards gender equality, 2021.
267. 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
268. 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.
269. United Nations Development Programme, Managing Mining for Sustainable Development,
2018.
Resources:270. International Council on Mining & Metals (ICMM), Good practice guidance on occupational
health risk assessment, 2016.

2501

Topic 14.17 Employment practices

2502

Authoritative instruments:

2503
2504
2505
2506
2507
2508
2509
2510
2511
2512

271. International Finance Corporation (IFC), Stakeholder Engagement: A Good PracticeHandbook for Companies Doing Business in Emerging Markets, 2007.
272. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance
for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
References:273. Business and Human Rights Resource Centre, S. Africa: Report uncovers serious noncompliance with Social Labour Plans by three prominent mining companies, 2022.
274. International Council on Mining and Metals (ICMM), Future of Jobs in Mining Regions, 2020.
275. International Labour Organization (ILO), Sustainable Mining. How good practices in themining sector contribute to more and better jobs, 2017.
276. International Labour Organization (ILO), Women in mining: Towards gender equality, 2021.

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2513
2514
2515

277. United Nations Development Programme, Managing Mining for Sustainable Development,
2018.
Resources:278. International Council on Mining and Metals (ICMM), Social and Economic Reporting:
Framework and Guidance, 2022.

2516

Topic 14.18 Child labor

2517

Authoritative instruments:

2518
2519
2520
2521
2522
2523
2524
2525
2526
2527
2528
2529
2530
2531
2532
2533
2534
2535
2536
2537
2538
2539
2540
2541
2542
2543
2544
2545
2546
2547
2548

279. Organisation for Economic Co-operation and Development (OECD), Guidelines forMultinational Enterprises, 2011.
280. International Labour Organization (ILO), Minimum Age Convention, 1973 (No. 138).
281. International Labour Organization (ILO), Worst Forms of Child Labour Convention, 1999 (No.
182).
282. United Nations (UN) Convention, ‘Convention on the Rights of the Child’, 1989.
283. United States Department of Labor, 2020 List of Goods Produced by Child Labor or Forced
Labor, 2020.
Additional references:284. 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.
285. International Labour Organization (ILO), Global estimates of child labour. 2012-2016, 2017.
286. International Labour Organization (ILO), Child Labour in Mining and Global Supply Chains,
2019.
287. 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.
288. 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.
289. United Nations Childen’s Fund (UNICEF), Mapping child labour risks in global supply chains:
an analysis of the apparel, electronics and agricultural sectors, 2020.
290. Walk Free, The Global Slavery Index, https://www.walkfree.org/global-slavery-index/,
accessed on 2 May 2022.
291. Women’s Rights and Mining, What are the Gender Dimensions of Child Labour in Mining?,
https://womenandmining.org/what-are-the-gender-dimensions-of-child-labour-in-mining,accessed 4 August 2023.
Resources:292. 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.

2549

Topic 14.19 Forced labor and modern slavery

2550

Authoritative instruments:

2551
2552
2553
2554

293. International Labour Organization (ILO), Forced Labour Convention, 1930 (No. 19).
294. Organisation for Economic Co-operation and Development (OECD), OECD Guidelines forMultinational Enterprises, 2011.
Additional references:

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2556
2557
2558
2559
2560
2561
2562
2563
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2566
2567
2568
2569
2570
2571
2572
2573

295. Alliance for Responsible Mining (ARM), Addressing Forced Labor in Artisanal and Smallscale Mining (ASM), 2014.
296. Australian Government, Modern Slavery Act 2018,https://www.legislation.gov.au/Details/C2018A00153, accessed on 4 May 2022.
297. 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.
298. International Council for Mining and Metals (ICMM), Tackling modern slavery in the mining
supply chain, 2016.
299. International Labour Organization (ILO), Global Estimates of Modern Slavery, 2017.
300. International Labour Organization (ILO), Walk Free, International Organization for Migration(IOM), Global Estimates of Modern Slavery, Forced Labour, and Forced Marriage, 2022.
301. M. Coderre-Proulx, B. Campbell, I Mandé, and International Labour Organization (ILO),
International migrant workers in the mining sector, 2016.
302. U.S. Department of State, Trafficking in Persons Report, 2021.
303. United States Department of Labor, 2020 List of Goods Produced by Child Labor or Forced
Labor, 2020.
304. Walk Free, The Global Slavery Index, https://www.globalslaveryindex.org/, accessed on 2
May 2022.

2574

Topic 14.20 Freedom of association and collective bargaining

2575

References:

2576
2577
2578
2579
2580
2581
2582
2583
2584
2585

305. 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.
306. Max Plank Foundation and BGR, Human Rights Risks in Mining: A Baseline Study, 2016.
307. United Nations Global Compact, Guiding Principles for Business and Human Rights:
Implementing the United Nations “Protect, Respect and Remedy” Framework, 2011.
Resources:308. Initiative for Responsible Mining Assurance (IRMA), ‘Complaints and Grievance Mechanism
and Access to Remedy’, Standard for Responsible Mining, vol. 1, pp 31-34, 2018.

2586

Topic 14.21 Non-discrimination and equal opportunity

2587

Authoritative instruments:

2588
2589
2590
2591
2592
2593
2594
2595
2596
2597
2598
2599
2600

309. 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:
310. International Labour Organization (ILO), Women in mining: Towards gender equality, 2021.
311. National Resource Governance Institute, Gender and Extractive Governance: Lessons from
Existing Legal and Policy Frameworks, 2021.
312. Oxfam International, Position Paper on Gender Justice and the Extractive Industries, 2017.
313. Reuters, Factbox: Australia's inquiry into sexual harassment in mining, 23 June 2022.
314. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.
315. Women’s Rights and Mining, https://womenandmining.org/, accessed on 3 May 2022.
316. World Bank, Gender Dimensions of the Extractive Industries: Mining for Equity, 2009.

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2601
2602
2603
2604

Resources:317. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights
Guidance Tool for the Financial Sector, Mining and Metals,
https://www.unepfi.org/humanrightstoolkit/mining.php, accessed on 21 November 2023.

2605

Topic 14.22 Anti-corruption

2606

Authoritative instruments:

2607
2608
2609
2610
2611
2612
2613
2614
2615
2616
2617
2618
2619
2620
2621
2622
2623
2624
2625
2626
2627
2628
2629
2630
2631
2632
2633
2634
2635
2636
2637
2638
2639
2640
2641
2642

318. Organisation for Economic Co-operation and Development (OECD), Convention on
Combating Bribery of Foreign Public Officials in International Business Transactions andRelated Documents, 1997.
319. 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:320. E. Westenberg and A. Sayne, Beneficial Ownership Screening: Practical Measures to
Reduce Corruption Risks in Extractives Licensing, 2018.
321. Extractive Industries Transparency Initiative (EITI), Addressing corruption risks through EITI
implementation, 2021.
322. Extractive Industries Transparency Initiative (EITI), Factsheet: Disclosing beneficial
ownership, 2017.
323. Financial Action Task Force (FATF), FATF guidance: Politically exposed persons(recommendations 12 and 22), 2013.
324. International Council on Mining and Metals (ICMM), Contract Transparency Commitment,
https://www.icmm.com/en-gb/news/2021/new-commitment-contract-transparency, accessed
11 August 2023.
325. Organisation for Economic Co-operation and Development (OECD), Corruption in the
Extractive Value Chain: Typology of Risks, Mitigation Measures and Incentives, 2016.
326. Organisation for Economic Co-operation and Development (OECD), Frequently Asked
Questions: How to address bribery and corruption risks in mineral supply chains, 2021.
327. Organisation for Economic Co-operation and Development (OECD), OECD Foreign Bribery
Report: An Analysis of the Crime of Bribery of Foreign Public Officials, 2014.
328. Sayne, Gillies and Watkins, Twelve Red Flags: Corruption Risks in the Award of Extractive
Sector Licenses and Contracts, 2017.
329. Transparency International, Combatting corruption in mining approvals, 2017,330. Transparency International, Corruption risk mitigation in the mining sector, 2019.
331. Westenberg and Sayne, Beneficial Ownership Screening: Practical Measures to Reduce
Corruption Risks in Extractives Licensing, 2018.
332. Williams and K. Dupuy, Deciding over nature: Corruption and environmental impact
assessments, 2016.
Resources:
333. Extractive Industries Transparency Initiative (EITI), EITI Standard 2023, 2023.
334. Extractive Industries Transparency Initiative (EITI), Reporting Guidelines for companies
buying oil, gas, and minerals from governments, 2020.

2643

Topic 14.23 Payments to governments

2644

Authoritative instruments:

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2645
2646
2647
2648
2649
2650
2651
2652
2653
2654
2655
2656
2657
2658
2659
2660
2661
2662
2663
2664
2665
2666
2667
2668
2669
2670
2671
2672
2673
2674

335. 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.
336. 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:337. Extractive Industries Transparency Initiative (EITI), Fact sheet: Project-level reporting in theextractive industries, 2018.
338. Extractive Industries Transparency Initiative (EITI), Upstream Oil, Gas, and Mining StateOwned Enterprises, Governance Challenges and the Role of International ReportingStandards in Improving Performance, 2018.
339. 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.
340. International Council on Mining and Metals (ICMM), Position Statement: Transparency ofMineral Revenues, 2021
341. National Resource Governance Institute (NRGI), Transfer Pricing in the Mining Sector:
Preventing Loss of Income Tax Revenue, 2016.
342. Transparency International, Under the Surface: Looking into Payments by Oil, Gas andMining Companies to Governments, 2018.
343. United Nations Development Programme (UNDP), Extracting Good Practices, 2018.
Resources:344. Extractive Industries Transparency Initiative (EITI), EITI Standard 2023, 2023.
345. Extractive Industries Transparency Initiative (EITI), Reporting Guidelines for companies
buying oil, gas, and minerals from governments, 2020.
346. 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.

2675

Topic 14.24 Public policy

2676

Authoritative instruments:

2677
2678
2679
2680
2681
2682
2683
2684
2685
2686
2687
2688
2689
2690

347. United Nations, Framework Convention on Climate Change, The Paris Agreement, 2016.
References:
348. Australia Institute, Undermining our democracy: Foreign corporate influence through theAustralian mining lobby, 2017.
349. Influence Map, BHP and Rio Tinto: Their Industry Groups and Climate Lobbying, 2020.
350. 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.
351. Leonard, L. Mining Corporations, Democratic Meddling, and Environmental Justice in South
Africa, 2018.
352. Organisation for Economic Co-operation and Development (OECD), Corruption in the
Extractive Value Chain, 2016.
353. Organisation for Economic Co-operation and Development (OECD), Lobbying,https://www.oecd.org/corruption/ethics/lobbying/, accessed on 15 June 2022.

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2691
2692
2693
2694

354. Organisation for Economic Co-operation and Development (OECD), Preventing policy
capture, integrity in public decision making, 2017.
355. Sidney Morning Herald, Mining lobby defends green goals amid push for BHP to quit, 2021.
356. Transparency International, Combatting corruption in mining approvals, 2017.

2695

Topic 14.25 Conflict-affected and high-risk areas

2696

Authoritative instruments:

2697
2698
2699
2700
2701
2702
2703
2704
2705
2706
2707
2708
2709
2710
2711
2712
2713
2714
2715
2716
2717
2718
2719
2720
2721
2722
2723
2724
2725
2726
2727
2728
2729
2730
2731
2732
2733
2734
2735
2736

357. 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.
358. 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:359. Australian Red Cross, RMIT University, Doing responsible business in armed conflict: Risks,
Rights and Responsibilities, 2020.
360. Geneva Academy of International Humanitarian Law and Human Rights, Rule of Law inArmed Conflicts, 2022.
361. International Alert, Human rights due diligence in conflict-affected settings: Guidance forextractive industries, 2018.
362. United Nations Development Programme (UNDP), Heightened Human Rights Due Diligencefor Business in Conflict-Affected Contexts: A Guide, 2022.
363. United Nations Environmental Programme (UNEP), From Conflict to Peacebuilding: The
Role of Natural Resources and the Environment, 2009.
Resources:364. Australian Red Cross, Seven Indicators of Corporate Best Practice in International
Humanitarian Law, 2021.
365. Code of Risk-mitigation for ASM engaging in Formal Trade (CRAFT), What is CRAFT?,
https://www.craftmines.org/en/what-is-craft/, accessed 26 July 2023.
366. 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.
367. Geneva Centre for Security Sector Governance (DCAF), International Committee of the Red
Cross (ICRC), Security and Human Rights Toolkit,
https://www.securityhumanrightshub.org/toolkit/challenge-topics.html, accessed 26 July
2013.
368. 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.
369. Responsible Minerals Initiative (RMI), Responsible Minerals Assurance Process (RMAP),
2022.
370. Responsible Minerals Initiative (RMI), Responsible Minerals Assurance Process: Public Due
Diligence Report Writing Guidance, 2018.
371. Uppsala University, Uppsala Conflict Data Program, https://ucdp.uu.se/encyclopedia,
accessed on 12 December 2022.
372. Voluntary Principles on Security and Human Rights, The Voluntary Principles on Security
and Human Rights, 2000.

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