Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

Item 03 – GRI Sector Standards
Project for Oil, Gas, and Coal –GRI 12: Coal Sector 2022
For GSSB approval
Date

20 January 2022

Meeting

10 February 2022

Project

Sector Standards Project for Coal

Description

This document presents the final draft of GRI 12: Coal Sector 2022, for
GSSB approval.
A summary of the 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 Working Groupdeliberations.
The final draft Standard is complemented by the draft GSSB Basis forConclusions (Item 04) which summarizes the significant issues raised during the
public comment period and the GSSB responses to these, as well as a reportsummarizing the input relevant to GRI Topic Standards collected during thedevelopment of GRI 12: Coal Sector 2022 (Item 05). Item 04 and item 05 areprovided for your information and input but do not require approval.
Effective dateAs part of this approval, the GSSB is also asked to consider the proposed
effective date of 1 January 2024 (see line 106). This effective date allows for atransition period of a full year regardless of when an organization’s reporting cycle
commences, ensuring sufficient time for coal organizations to incorporate GRI 12
into their materiality considerations and start collecting data for any topics and/or
disclosures they may not be reporting on yet. This also accounts for the additionaltime needed to translate GRI 12 into other languages that are relevant forreporters in this sector. An effective date of 1 January 2023 was considered but
for the above reasons was thought to be insufficient time for reportingorganizations. As this sets the precedent for all preceding Sector Standards, there
will be an opportunity for further discussion at the GSSB meeting.

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 2022

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Summary of key changes compared2

to the exposure draft

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This section summarizes the key changes in GRI 12: Coal Sector 2022, compared to the exposure
draft. These changes were performed based on the advice of the Oil, Gas, and Coal Working Groupin response to significant issues raised during the public comment period or by Working Group
members themselves. Additional changes have been undertaken as a result of alignment with GRI
11: Oil and Gas Sector 2021.

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Sector and sustainable development

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Global context and latest global commitments around the low-carbon transition and coalphasedown have been revised.
Passage explaining just transition has been clarified and expanded, including differingtransition timelines between developing and developed countries.
Coal as a source of air pollution has been given more prominence.
Narrative on negative economic impacts associated with resource extraction has been added.

Topic 12.1 GHG emissions•••

Role of metallurgical coal used for steelmaking has been clarified in the topic description.
Coal mine fires as a source of GHG emissions has been added to the topic description.
Disclosure 305-5 Reduction of GHG emissions has been moved to the topic 12.2 Climate
adaptation, resilience, and transition.

Topic 12.2 Climate adaptation, resilience, and transition
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Scenarios on future coal use have been updated as per latest forecasts from the International
Energy Agency (IEA).
Explanation and resources on transition planning has been added. Additional sector
recommendation to GRI 3-3 has been added, on whether an organization has developed atransition plan and if it is an AGM item.
Description of impacts of divesting coal assets for operation by another organization has been
added. Additional sector reporting recommendations to GRI 201-2 have been added, toidentify instances of divestment.
Additional sector reporting recommendation to GRI 201-2 has been added, to understandwhether an organization plans to expand current coal mines as part of its CapEx investments.
Disclosure 305-5 and the recommendations on GHG emissions goals and targets, previously
found under the topic of GHG emissions, have been moved to this topic.

Topic 12.3 Closure and rehabilitation••••

Mention of coal mine closures becoming more frequent as a result of the low-carbon transition
has been added.
Example actions for organizations to take to mitigate impacts of closure on workers havebeen added.
A new sector reporting recommendation to GRI 3-3 has been added, to elaborate on how
local communities were engaged on closure and post-closure planning and implementation.
An additional sector disclosure has been revised to encompass both environmental andsocioeconomic aspects when reporting the financial provisions for closure and rehabilitation.
This is now also reflected in the topic description.

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An additional sector disclosure has been added to report information on non-financial
provisions in place to manage the local community's social and economic transition to a postmining economy.

Topic 12.4 Air emissions
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Relevance of economic impacts related to air pollution has been added to the topic
description.
Coal mine fires as a source of air pollutants has been added to the topic description.
Role of certain air pollutants in causing climate change has been added to the description.
The additional sector reporting recommendation to GRI 305-7 to report PM emissions fromcoal dust has been revised to trigger descriptive information on dust suppression methods tomitigate potential negative impacts on local communities and workers. The disclosure has
been moved to the context of GRI 3-3.
The additional sector reporting recommendation to GRI 305-7 to report carbon monoxide
emissions was removed from the topic, as it is more relevant for health and safety topics.
The link of coal quality and emissions has been clarified in the topic description. The
disclosure to report on coal quality improvements was clarified and moved to the context of
GRI 3-3. The Disclosure 416-1 has been removed.

Topic 12.5 Biodiversity•

Ground subsidence has been added as a source of impact on biodiversity.

Topic 12.6 Waste•

Explanation for ‘tailings’ has been added to the topic description.

Topic 12.7 Water and effluents•

The additional sector recommendation on mitigation of acid mine drainage has been moved
from 303-2 to 303-1.

Topic 12.8 Economic impacts•

Positive economic impacts that can result from local procurement have been emphasized in
the topic description.

Topic 12.9 Local communities•••

Meaningful local engagement and inclusion of communities in decision-making has beenemphasized in the topic description.
The additional sector disclosure on disputes with local communities has been revised, toreflect an organization’s use of grievance mechanisms and other remediation processes inaddressing local community impacts.
An additional sector recommendation has been added on an organization’s approach toengaging vulnerable groups.

Topic 12.11 Rights of indigenous peoples•

An additional sector reporting recommendation has been added to describe identified
incidents involving rights of indigenous peoples.

Topic 12.13 Asset integrity and critical incident management•••

Explanation for ‘tailings’ has been added to the topic description.
An additional sector disclosure has been added to report the number of critical incidents, andto describe their impacts.
The additional sector reporting on tailings has been revised to better align with the Global
Industry Standard on Tailings Management (GISTM)

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New additional sector recommendations have been added to list the organization’s tailings
facilities, including the name, location, and ownership status; and to report the dates of themost recent and next independent dam safety reviews for each tailings facility.
The disclosure on emergency preparedness and response plans was removed as redundant
to 3-3 Management of material topics.

Topic 12.15 Employment practices•

Content on just transition has been added, including actions coal organizations can take tomitigate impacts from the low-carbon transition on workers.

Topic 12.18 Freedom of association and collective bargaining•

The role of the right to organize and collectively bargain as an enabler of just transition has
been added.

Topic 12.20 Anti-corruption••

Role of the procurement process as an enabler of corruption has been emphasized. The
additional sector reporting recommendation to 3-3 has been revised, to explicitly focus on
managing corruption risks from procurement practices and the supply chain.
The interlinkage between corruption and conflict has been added to the topic description.

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GRI 12: Coal Sector 2022

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SECTOR STANDARD

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Effective dateThis Standard is effective for reports or other materials published on or after 01 January 2024. Earlier
adoption is encouraged.

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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 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.

137© [2022] GRI. All rights reserved.

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ISBN [978-90-8866-NNN-N]

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Contents
Introduction ............................................................................................................................................7
Sector this Standard applies to ............................................................................................................8
System of GRI Standards ....................................................................................................................9
Using this Standard ............................................................................................................................10
1. Sector profile ....................................................................................................................................13
Sector activities and business relationships ......................................................................................13
The sector and sustainable development ..........................................................................................14
2. Likely material topics ......................................................................................................................18
Topic 12.1 GHG emissions ................................................................................................................18
Topic 12.2 Climate adaptation, resilience, and transition ..................................................................20
Topic 12.3 Closure and rehabilitation ................................................................................................25
Topic 12.4 Air emissions ....................................................................................................................27
Topic 12.5 Biodiversity .......................................................................................................................29
Topic 12.6 Waste ...............................................................................................................................31
Topic 12.7 Water and effluents ..........................................................................................................33
Topic 12.8 Economic impacts ............................................................................................................35
Topic 12.9 Local communities ............................................................................................................37
Topic 12.10 Land and resource rights ...............................................................................................39
Topic 12.11 Rights of indigenous peoples .........................................................................................41
Topic 12.12 Conflict and security .......................................................................................................43
Topic 12.13 Asset integrity and critical incident management ...........................................................45
Topic 12.14 Occupational health and safety ......................................................................................47
Topic 12.15 Employment practices ....................................................................................................49
Topic 12.16 Child labor ......................................................................................................................51
Topic 12.17 Forced labor and modern slavery ..................................................................................52
Topic 12.18 Freedom of association and collective bargaining .........................................................53
Topic 12.19 Non-discrimination and equal opportunity ......................................................................55
Topic 12.20 Anti-corruption ................................................................................................................57
Topic 12.21 Payments to governments .............................................................................................60
Topic 12.22 Public policy....................................................................................................................63
Glossary ................................................................................................................................................65
Bibliography .........................................................................................................................................67

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Introduction

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GRI 12: Coal Sector 2022 provides information for organizations in the coal sector about their likely
material topics. These topics are likely to be material for organizations in the coal sector 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 12 also contains a list of disclosures for organizations in the coal sector to report in relation toeach 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 coal 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 organizations in the coal sector andtherefore potentially merit reporting. For each likely material topic, the sector’s most significant
impacts are described and disclosures to report information about the organization’s impacts inrelation to the topic are listed.

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The Glossary contains defined terms with a specific meaning 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 to

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GRI 12 applies to organizations undertaking any of the following:

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This Standard can be used by any organization in the coal sector, regardless of size, type, geographic
location, or reporting experience.

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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 coal sector covered in this Standard in the Global
Industry Classification Standard (GICS®) [4], the Industry Classification Benchmark (ICB) [3], theInternational Standard Industrial Classification of All Economic Activities (ISIC) [6], and theSustainable Industry Classification System (SICS®) [5].1 The table is intended to assist anorganization in identifying whether GRI 12 applies to it and is for reference only.

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Table 1. Industry groupings relevant to the coal sector in other classification systems••

Exploration, mining, and processing of thermal and metallurgical coal (i.e., lignite, subbituminous
coal, bituminous coal, and anthracite) from underground or open-pit mines.
Supply of equipment and services to coal mines, such as drilling, exploration, seismic information
services, and mine construction.
Transportation and storage of coal, such as slurry pipelines.

Classification system

Classification name

GICS®

Classification
number10102050

ICB

60101040

Coal

ISIC

B05

Mining of coal and lignite

SICS®

EM-CO

Coal Operations

Coal & Consumable Fuels

1 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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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 coal sector reporting in accordance with the GRI Standards is required to use
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 organizations in the coal sector. The
organization is required to review each topic described and determine whether it is a material topic for
it.

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The organization needs to use this Standard when determining its material topics. However,circumstances for each organization vary, and the organization needs to determine its material topics
according to its specific circumstances, such as its business model; geographic, cultural, and legal
operating context; ownership structure; and the nature of its impacts. Because of this, not all topics
listed in this Standard may be material for all organizations in the coal sector. 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 coal 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: Foundation 2021 for more information on using Sector Standards toreport 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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Coal is a natural resource with its use dating back to ancient history. Coal extraction now represents a
sizeable global sector supplying raw materials for energy generation and metallurgical processes.
Thermal coal currently provides over a third of the global electricity output [22], while metallurgicalcoal is used primarily for steelmaking, accounting for 15% of world coal production [18]. Coal is also
used to produce synthetic compounds, such as cement, dye, oil, waxes, pharmaceuticals, andpesticides.

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Coal organizations are diverse in nature. While some focus on this sole commodity – combining
extraction, distribution, and consumption channels under single ownership – others are large,
diversified organizations, extracting different commodities or operating across different sectors. Someof the largest organizations in the sector are state-owned enterprises.

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The burning of coal generates significant amounts of greenhouse gas (GHG) and other air emissions
and is globally the largest single source of carbon dioxide (CO2) emissions [20]. The consumption ofcoal for electricity generation has declined globally since 2013 [17] due to decarbonization efforts andthe falling cost of renewables, shifting the focus towards less GHG intensive energy sources.

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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 coal 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 drilling.

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Development: Design, planning, and construction of mines, including processing and worker
facilities.

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Mining: Extraction of coal using surface mining, underground mining, or in situ techniques.

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Processing: Crushing, cleaning, and processing coal from unwanted materials; processing it into
briquettes, liquids, and gas or coke for steelmaking.

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Closure and rehabilitation: Decommissioning processing facilities, land reclamation andrehabilitation, and closing and sealing waste facilities.

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Transportation: Moving coal to the point of consumption by barge, conveyor belt, train, truck, or ship;
or when mixed with oil or water, transported as coal slurry by pipeline.

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Storage: Storage of coal at mining sites or import and export terminals.

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Sales and marketing: Selling of coal products for the purpose of, for example, iron and steel
production, cement production, electricity production, and manufacturing.

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Business relationships

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An organization’s business relationships include relationships that it has with business partners, withentities in its value chain including those beyond the first tier, and with any other entities directly linked
to the organization’s operations, products, or services. The following types of business relationships
are prevalent in the coal sector and are relevant when identifying the impacts of organizations in the
sector.

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Joint ventures are common arrangements in coal mining, in which organizations share the costs,
benefits, and liabilities of assets or a project. An organization in the coal sector can be involved withnegative impacts as a result of a joint venture, even if it is a non-operating partner.

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Suppliers and contractors are often used in the coal sector during certain project phases, such as
construction, or to provide other services or products. Some of the significant impacts covered in thisStandard concern the supply chain.

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Customers purchase coal and use it to produce energy, heat, and materials. When combusting coal,
they generate greenhouse gases (GHG) and other air emissions. While the primary responsibility for
reducing and managing their emissions lies with customers, organizations extracting coal are also
expected to take actions to reduce emissions from the combustion of their products and to disclose
the related GHG emissions (Scope 3 GHG emissions). As such, this Standard includes not only direct(Scope 1) and indirect (Scope 2) GHG emissions, but also other indirect (Scope 3) GHG emissions.

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The sector and sustainable development

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Coal has been a fundamental source of the world’s energy, contributing to economic growth andpoverty reduction. However, coal is a major source of emissions that cause air pollution andanthropogenic climate change, which is affecting every region across the globe and causing negative
impacts on the health, lives, livelihoods, and human rights of millions of people [36].

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The majority of the world’s countries have committed to combating climate change by limiting theincrease in global average temperatures to well below 2°C and pursue efforts to keep the increase at
1.5°C above pre-industrial levels, as outlined in the Paris Agreement [10]. However, based on thecurrent ambitions to reduce GHG emissions communicated in the Nationally Determined
Contributions (NDCs), the average temperature rise is projected to reach 2.7°C by 2100 [9]. This
would lead to extreme climate and weather events occurring with increased frequency and intensity,and other long-term, irreversible impacts such as rising sea levels, melting of ice sheets, and warming
and acidification of oceans.

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The Intergovernmental Panel on Climate Change (IPCC) affirms global warming should be limited to
1.5°C [16], requiring a 45% reduction in CO2 emissions by 2030 as compared to 2010 levels, andreaching net-zero by 2050. Consequently, the world needs to transition to a low-carbon economy
based on affordable, reliable, and sustainable energy. This transition would simultaneously address
the issue of global air pollution. To achieve net-zero GHG emissions by 2050, the International
Energy Agency (IEA) emphasizes the need to refrain from investments in new coal production or
extensions of current mines [19]. The number of financial institutions divesting from thermal coal issteadily increasing, as climate policies, such as carbon pricing and air pollution regulations, andrestrictions on public financing and subsidies, undermine the competitiveness of coal as a low-cost
fuel [20].

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The transition poses extraordinary challenges for organizations in the coal sector. As part of the
Glasgow Climate Pact, nearly 200 countries have committed to “accelerating efforts towards thephasedown of unabated coal power” [8], of which 40 countries have national commitments in place tophase out existing unabated coal fired power generation [29]. As a result, the number of coal
operations facing early closure will increase, as will the impacts on workers and communities.
Workers’ employment opportunities in the sector and its supply chains will diminish, and mining
communities dependent on coal may experience high local unemployment rates.

367
368
369
370
371
372

A just transition for workers and communities can be achieved if coal organizations and governments
work together. A just transition is a fair and equitable process to sustainable economies that
contributes to decent work, social inclusion, and poverty eradication. It integrates worker-centric
public policies and programs to provide a secure and decent future for all workers, their families, andthe communities that rely on them [35]. It is an integral element of the Paris Agreement, and includedin the implementation plans of many countries’ NDCs submitted to date [9].

373
374
375
376

The time frame for a low-carbon transition will differ between countries according to their context –taking into account aspects such as level of access to and security of electricity – and differing
capabilities to adapt to and mitigate the impacts of climate change. Consequently, developing
economies are expected to reach net-zero later than developed economies.

Page 14 of 83

377
378
379
380
381
382
383
384

Even as the world implements decarbonization policies, coal could remain a significant source ofenergy in a number of developing countries for the foreseeable future. Coal activities can provide animportant source of revenue and energy independence, often bringing about local economic
development, employment, infrastructure, and services. Despite bringing income on a country level,resource wealth does not always result in equal distribution of financial returns. Countries whose
economies rely on non-renewable resources are sometimes economically unstable and prone toconflict. This can be due to, for example, fluctuating commodity prices, opacity over government
spending, conflict over control of resources, and lower levels of economic diversification [26] [37].

385
386
387
388
389
390
391
392
393
394

Coal mining activities also generate numerous other impacts on the environment and people,
including on their human rights. Coal projects are often large-scale, have long timeframes, andinvolve major investments and financial flows. Extracting coal involves removing vast amounts of land
and rock from the ground and generating large waste streams. When mined in remote, protected, or
pristine areas, environmental impacts can be particularly severe, outliving the commercial life of amine. The influx of a large number of workers to the mining site, together with increased financial
resources and questions regarding land rights, can trigger socioeconomic problems for local
communities and indigenous peoples. Furthermore, inadequate governance of natural resources,
including corruption and mismanagement of revenues, can exacerbate negative impacts and hinder
the distribution of wealth to communities.

395
396
397
398

Sustainable Development Goals

399
400
401

Since the SDGs and targets associated with them are integrated and indivisible, organizations have arole to play in achieving the SDGs by enhancing their positive impacts and by preventing andmitigating negative impacts on the economy, environment, and people.

402
403
404
405
406
407

While the coal sector contributes to meeting the world’s energy demand and has played a role inachieving Goal 7: Affordable and Clean Energy, extracting and burning coal is the primary contributor
to climate change. Climate change can also exacerbate other challenges, such as achieving accessto clean water, food security, and poverty reduction. Ensuring access to affordable, reliable, andsustainable energy, while mitigating GHG emissions as per Goal 13: Climate Action and transitioning
to a low-carbon economy, is one of the sector’s greatest challenges.

408
409
410
411
412
413

Because the coal sector still provides an essential source of employment and income in many
regions, it can make positive contributions to Goal 8: Decent Work and Economic Growth and Goal 1:
No Poverty, if labor conditions and workplace hazards are adequately managed. However, theaccelerated coal mine closures triggered by the transition to a low-carbon economy will diminish thesecontributions in the long term and instead pose potential impacts for affected workers and local
communities.

414
415
416
417

With proper management of environmental impacts, the coal sector can contribute to Goal 11:
Sustainable cities and communities and Goal 12: Responsible Consumption and Production. The
sector’s presence can also stimulate other economic activities that expand infrastructure and services
to local communities around mining sites.

418
419
420
421

Table 2 presents connections between the likely material topics for the coal sector and the SDGs.
These links were identified based on an assessment of the impacts described in each likely material
topic, the targets associated with each SDG, and existing mapping undertaken for the sector (seereference [34] in the Bibliography).

422
423
424

Table 2 is not a reporting tool but presents connections between the coal sector’s significant impacts
and the goals of the 2030 Agenda for Sustainable Development. See references [40] and [41] in the
Bibliography for information on reporting progress towards the SDGs using the GRI Standards.

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 to achieving sustainable development [11].

Page 15 of 83425

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

Corresponding Sustainable Development Goals
Goal 12: Responsible Consumption and Production

Topic 12.1 GHG emissions

Goal 13: Climate Action
Goal 14: Life Below Water
Goal 1: No Poverty

Topic 12.2 Climate adaptation, resilience,and transition

Goal 7: Affordable and Clean Energy
Goal 8: Decent Work and Economic Growth
Goal 13: Climate Action
Goal 8: Decent Work and Economic Growth

Topic 12.3 Closure and rehabilitation

Goal 11: Sustainable Cities and Communities
Goal 15: Life on Land
Goal 3: Good Health and Well-being
Goal 11: Sustainable Cities and Communities

Topic 12.4 Air emissions
Goal 12: Responsible Consumption and Production
Goal 15: Life on Land
Goal 6: Clean Water and Sanitation
Goal 12: Responsible Consumption and Production
Topic 12.5 Biodiversity
Goal 14: Life Below Water
Goal 15: Life on Land
Goal 3: Good Health and Well-being
Goal 6: Clean Water and Sanitation
Topic 12.6 Waste
Goal 12: Responsible Consumption and Production
Goal 15: Life on Land
Goal 6: Clean Water and Sanitation
Goal 12: Responsible Consumption and Production
Topic 12.7 Water and effluents
Goal 14: Life Below Water
Goal 15: Life on Land
Goal 1: No Poverty
Goal 5: Gender Equality
Topic 12.8 Economic impacts

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 12.9 Local communities

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

Topic 12.10 Land and resource rights

Goal 11: Sustainable Cities and Communities
Goal 16: Peace, Justice and Strong Institutions
Goal 1: No Poverty

Topic 12.11 Rights of indigenous peoples

Goal 3: Good Health and Well-being
Goal 5: Gender Equality

Page 16 of 83

Goal 11: Sustainable Cities and Communities
Goal 16: Peace, Justice and Strong Institutions
Topic 12.12 Conflict and security

Goal 16: Peace, Justice and Strong Institutions

Topic 12.13 Asset integrity and criticalincident management

Goal 3: Good Health and Well-being

Topic 12.14 Occupational health andsafetyGoal 3: Good Health and Well-being

Goal 11: Sustainable Cities and Communities

Goal 8: Decent Work and Economic Growth
Goal 1: No Poverty
Goal 5: Gender Equality

Topic 12.15 Employment practices
Goal 8: Decent Work and Economic Growth
Goal 10: Reduced Inequalities
Goal 1: No Poverty
Topic 12.16 Child labor

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

Topic 12.17 Forced labor and modern
slavery

Goal 8: Decent Work and Economic Growth

Topic 12.18 Freedom of association andcollective bargaining

Goal 8: Decent Work and Economic Growth

Goal 16: Peace, Justice and Strong Institutions

Goal 16: Peace, Justice and Strong Institutions
Goal 5: Gender Equality

Topic 12.19 Non-discrimination and equal
opportunity

Goal 8: Decent Work and Economic Growth
Goal 10: Reduced Inequalities
Goal 16: Peace, Justice and Strong Institutions
Goal 12: Responsible Consumption and Production

Topic 12.20 Anti-corruption
Goal 16: Peace, Justice and Strong Institutions
Goal 1: No Poverty
Topic 12.21 Payments to governments

Goal 16: Peace, Justice and Strong Institutions
Goal 17: Partnerships for the Goals
Goal 13: Climate Action

Topic 12.22 Public policy
Goal 16: Peace, Justice and Strong Institutions

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426

2. Likely material topics

427
428
429
430
431

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

432

Topic 12.1 GHG emissions

433
434
435
436
437

Greenhouse gas (GHG) emissions comprise air emissions that contribute to climate change,such as carbon dioxide (CO2) and methane (CH4). This topic covers direct (Scope 1) andenergy indirect (Scope 2) GHG emissions related to an organization’s activities, as well asother indirect (Scope 3) GHG emissions that occur upstream and downstream of theorganization’s activities.

438
439
440
441

GHG emissions are the single biggest contributor to climate change, the impacts of which are
occurring at an accelerating rate. Studies show that approximately half of the total anthropogenic
carbon dioxide (CO2) emissions since 1750 have occurred in the last 40 years, mostly due to theincreased use of fossil fuels, including coal [42].

442
443
444
445
446
447
448
449

For coal, end-use activities are responsible for the most significant GHG emissions, classified asother indirect (Scope 3) GHG emissions. These emissions mostly originate from electricity and heatgeneration, steel production, and cement manufacturing. Of all energy sources, coal has the highest
emissions intensity when combusted, and is the single largest source of global CO2 emissions.
Thermal coal, which is mainly used for electricity generation, typically releases more than twice theamount of GHGs than natural gas per unit of electricity produced [57]. Steel production uses
metallurgical coal, with three-quarters of the energy demand being met by coal [59]. Emissions fromthe iron and steel industry represent around 7% of the global total CO2 emissions from energy.2

450
451
452
453
454

Coal mining activities also consume significant amounts of energy. Unless renewable energy sources
provide the necessary power, mining operations generate CO2 emissions. These are classified as
direct (Scope 1) GHG emissions in the case of activities owned or controlled by the organization; andenergy indirect (Scope 2) GHG emissions in the case of purchased or acquired electricity, heating,cooling, and steam consumed by the organization.

455
456
457
458
459
460
461

The amount of energy used in coal mining and the resulting CO2 emissions depend on several
factors, such as the method of mining, mine depth, geology, mine productivity, and degree of refining
required. The most energy-consuming activities include transportation, exploration, drilling,
excavation, extraction, grinding, crushing, milling, pumping, and ventilation. Extraction andtransportation in underground mines might require more energy than surface mining due to, forexample, greater requirements for hauling, ventilation, and water pumping. Closure and rehabilitation
activities, as well as incidents, such as mine fires, are also sources of GHG emissions.

462
463
464
465
466

Besides CO2, coal operations also cause the emission of methane (CH4). This GHG has asignificantly higher global warming potential than CO2; when considering its impact over 100 years,
one ton of CH4 is equivalent to 28 to 36 tons of CO 2 [49] [61]. Coal mining is estimated to be
responsible for 11% of global anthropogenic CH4 emissions [54], although recent measurements
indicate that CH4 emissions from energy production could be underestimated [53].

467
468
469
470
471
472

CH4 emissions from coal mines are released into the atmosphere during and after the mining process.
Coal mine methane (CMM) can be released via degasification systems and ventilation air fromunderground coal mines. CMM can also be released through seepage from abandoned or closed
mines through vent holes or cracks in the ground, coal seams of surface mines, and fugitive
emissions from storage and transportation. Underground mines are responsible for most of direct(Scope 1) GHG emissions from CH4 due to the higher gas content of deeper seams.

2 As per the International Energy Agency (IEA), CO

2 emissions from energy include those from combustion offossil fuels and industrial process emissions [48].

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473

Other GHG emissions related to coal extraction and use include nitrous oxide (N 2O) and ozone (O3).

474

Reporting on GHG emissions

475
476

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

12.1.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 302: Energy
2016

Disclosure 302-1 Energy consumption within the organization

12.1.2Disclosure 302-2 Energy consumption outside of the organization

12.1.312.1.4Disclosure 302-3 Energy intensity
GRI 305:
Emissions 2016

Disclosure 305-1 Direct (Scope 1) GHG emissions

12.1.5Additional sector recommendations•

Report the percentage of gross direct (Scope 1) GHG emissions from
CH4.

•

Report the breakdown of gross direct (Scope 1) GHG emissions bytype of source (stationary combustion, process, fugitive). 3
12.1.6Disclosure 305-2 Energy indirect (Scope 2) GHG emissions

12.1.7

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

12.1.8Disclosure 305-4 GHG emissions intensity
477

References and resources

478
479

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

480
481
482

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 coal sector are listed in the
Bibliography.

3 This additional sector recommendation is based on clause 2.2.5.3 in GRI 305: Emissions 2016.

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484

Topic 12.2 Climate adaptation, resilience, andtransition

485
486
487
488
489

Climate adaptation, resilience, and transition refer to how an organization adjusts to current
and anticipated climate change-related risks, as well as how it contributes to the ability ofsocieties and economies to withstand impacts from climate change. This topic covers anorganization’s strategy in relation to the transition to a low-carbon economy and the impactsof that transition on workers and local communities.

490
491
492
493
494
495
496

Signatories of the Paris Agreement have committed to keeping global warming well below 2°C above
pre-industrial levels, while further pursuing efforts to limit the temperature increase to 1.5°C. However,global fossil fuel reserves currently available far exceed the maximum amount that can be consumed
while remaining within this limit [83]. This puts pressure on coal organizations to set targets to reducegreenhouse gas (GHG) emissions, close operations or modify their business models to reduce thereliance on thermal coal, invest in new technologies to remove carbon from the atmosphere, andcreate carbon sinks.

497
498
499
500
501
502

Since coal emits the largest amount of CO 2 and has the highest intensity of emissions per unit ofenergy among fossil fuels (see also topic 12.1 GHG emissions), burning coal is commonly the firstactivity governments seek to suppress in fulfilling their commitments under the Paris Agreement.
Since its peak consumption in 2013, the low-carbon transition has commenced, resulting in a decline
in coal consumption. This trend is expected to continue, with an estimated 25-90% decline in coaldemand by 2050, depending on the scenario used. 4

503
504
505
506
507

While alternatives for electricity generation exist, steelmakers currently still lack an economicallyfeasible alternative for coal, leading to a longer transition timeline. Technological solutions for burning
coal without emitting CO2 are being tested, such as carbon capture and storage. However, thetechnology has not progressed at the rate necessary to meet the emissions reductions needed, its
environmental impacts are still to be assessed, and new investment remains scarce.

508
509
510
511
512

The energy transition presents high risks for organizations, workers, and local communities reliant oncoal activities. As the market for coal shrinks, some organizations will be forced to close operations,which may have an impact on their financial viability. Organizations are at risk of owning stranded
assets or pieces of physical capital that become drastically reduced in value by the transition, leading
to write-offs.

513
514
515
516
517
518
519
520
521

Organizations may mitigate these risks by diversifying away from coal, investing in technologicalsolutions, and driving innovation through collaborative sectoral partnerships, and focusing on market
segments expected to remain operational for longer. However, selling existing coal assets to otherentities to reduce the organization’s GHG emissions, instead of closing operations, can be detrimental
to climate change mitigation efforts. Offloading coal assets to organizations that continue to extract
coal does not reduce overall emissions but can instead result in increased emissions. If theorganization shifts closure and rehabilitation responsibilities to less accountable and inexperienced
operators, this may also weaken the management of environmental and socioeconomic impacts
resulting from eventual closure (see also topic 12.3 Closure and rehabilitation).

522
523
524
525
526
527
528

The transition to a low-carbon economy may affect employment, government revenues, andeconomic development in regions where the sector operates. More frequent closures are less likely to
be counterbalanced by openings, as has been the case in the past. Workers may face issues related
to employability, reskilling, and desirable re-employment opportunities. The lack of adequate
provisions for closure and rehabilitation may also result in an economic burden for governments andlocal communities, particularly in countries where coal production provides a large percentage ofrevenues.

529
530
531
532

To achieve a just transition to a low-carbon economy, the different dependency levels of workers,
local communities, and national economies on the coal sector needs to be recognized. It also calls forthe creation of quality jobs for those affected. Examples of actions that organizations may take tocontribute to a just transition include providing adequate advance notice of closures; collaborating483

4 As per the three main scenarios laid out by the International Energy Agency (IEA): Stated Policies Scenario(STEPS), Announced Pledges Scenario (APS), and Net-Zero Emissions by 2050 scenario (NZE) [76].

Page 20 of 83

533
534
535
536
537
538

with governments and unions; advocating for climate consistent policy (see also topic 12.22 Public
policy); retraining, reskilling, and redeploying workers; and making alternative investments in theaffected communities. Meaningful, early consultations with stakeholders and local communities havealso been identified as crucial to achieving a just transition (see also topic 12.3 Closure andrehabilitation). The transition can also bring opportunities to reinvigorate economic activity andprovide new employment opportunities and skills development.

539

Box 2. Transition plans and scenario analysis

540
541
542
543
544
545
546

Organizations in high-emitting sectors are increasingly expected to disclose a transition plan, which is“an aspect of an organization’s business strategy that lays out a set of targets and actions supporting
its transition toward a low-carbon economy” [91]. According to the Task Force on Climate-related
Financial Disclosures (TCFD), information users are looking for information on organizations’ plans toadjust their strategies or business models, and the types of actions needed to reduce the risks andincrease opportunities set by the low-carbon transition. Transition planning can, for example, focus onachieving net-zero emissions.

547
548
549
550
551
552
553
554

Scenario analysis allows consideration of alternative forms of future states simultaneously, and canbe used to explore the risks that transitioning to a low-carbon economy poses to coal organizations.
Organizations typically define scenarios according to the transition speed, expressed in the resulting
average global temperature changes. A scenario compatible with the Paris Agreement will require atemperature rise well below 2ºC. Other scenarios can be defined according to an organization’s
national context. The organization can then translate the expected reductions in GHG emissions
compatible with such a temperature rise into expected revenue. For more guidance, see TCFD, The
Use of Scenario Analysis in Disclosure of Climate-Related Risks and Opportunities, 2017 [92].

Page 21 of 83

555

Reporting on climate adaptation, resilience, and transition

556
557

If the organization has determined climate adaptation, resilience, and transition to be a material topic,
this sub-section lists the disclosures identified as relevant for reporting on the topic by the coal sector.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

12.2.1

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

Report whether the organization has a transition plan in place. If so,report whether it is a scheduled resolution item at annual general
meetings of shareholders (AGM), if applicable.

•

Describe policies, commitments, and actions of the organization toprevent or mitigate the impacts of the transition to a low-carbon
economy on workers and local communities.
Report the level and function within the organization that has been
assigned responsibility for managing risks and opportunities due toclimate change.

••

Describe the highest governance body’s oversight in managing risks
and opportunities due to climate change.

•

Report whether responsibility to manage climate change-related
impacts is linked to performance assessments or incentive
mechanisms, including in the remuneration policies for highest
governance body members and senior executives.
Describe the climate change-related scenarios used to assess theresilience of the organization’s strategy, including a 2°C or lower
scenario.

•

Topic Standard disclosures
GRI 201:
Economic
Performance
2016

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

12.2.2

Additional sector recommendations•

Report the emissions potential for proven and probable reserves. 5•

Report the internal carbon-pricing and coal pricing assumptions thathave informed the identification of risks and opportunities due toclimate change.
Describe how climate-change related risks and opportunities affect or
could affect the organization’s operations or revenue, including:- development of currently proven and probable reserves;- potential write-offs and early closure of existing assets;- coal production volumes for the current reporting period andprojected volumes for the next five years.

••

Report the percentage of capital expenditure (CapEx) that is allocatedto investments in:

5 The definition of reserves used by the organization for this additional sector recommendation should be thesame as the definition used in its consolidated financial statements or equivalent documents.

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-

GRI 305:
Emissions 2016

prospection, exploration, acquisition, and development of newreserves;
expansion of current coal mines;
energy from renewable sources (by type of source);
technologies to remove CO2 from the atmosphere and naturebased solutions to mitigate climate change;
research and development initiatives that can address theorganization’s risks related to climate change.

•

Report net mass of CO2 in metric tons captured and removed from theatmosphere (CO2 stored less the GHG emitted in the process).6•

Report planned, ongoing, or completed divestments of coal assets.
For each divestment:- describe how the organization considered its policy
commitments for responsible business conduct 7;- report whether there are provisions in place to ensure thatnegative impacts from closure are addressed, and thatexisting closure and rehabilitation plans are followed by theentity acquiring the asset(s).

Disclosure 305-5 Reduction of GHG emissions

12.2.3

Additional sector recommendations•

Report how the goals and targets for GHG emissions are set, specify
whether they are informed by scientific consensus, and list any
authoritative intergovernmental instruments or mandatory legislation
the goals and targets are aligned with.

•

Report the Scopes (1, 2, 3) of GHG emissions, activities, andbusiness relationships to which the goals and targets apply.
Report the baseline for the goals and targets and the timeline forachieving them.

•

Additional sector disclosures
Describe the organization’s approach to public policy development and lobbying on climatechange, including:••the organization’s stance on significant issues related to climate change that are the focus
of its participation in public policy development and lobbying, and any differences between
these positions and its stated policies, goals, or other public positions;
whether it is a member of, or contributes to, any representative associations or committees
that participate in public policy development and lobbying on climate change, including:- the nature of this contribution;- any differences between the organization’s stated policies, goals, or other public
positions on significant issues related to climate change; and the positions of therepresentative associations or committees. 8

12.2.46 The mass of the CO

2 captured using carbon capture and storage less the mass of CO2 emitted as a result of or
during the process, is sometimes known as ‘net reduction of emissions’ [71].
7 Policy commitments for responsible business conduct and commitment to respect human rights are reported inDisclosure 2-23 Policy commitments in GRI 2: General Disclosures 2021.
8 These additional sector disclosures are based on clauses 1.2.1 and 1.2.2 in GRI 415: Public Policy 2016.

Page 23 of 83

558

References and resources

559
560

GRI 201: Economic Performance 2016 and GRI 305: Emissions 2016 list authoritativeintergovernmental instruments and additional references relevant to reporting on this topic.

561
562
563

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

Page 24 of 83

564

Topic 12.3 Closure and rehabilitation

565
566
567
568

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.

569
570
571
572
573
574
575

Following the closure of coal mines, potential environmental impacts include soil and watercontamination, changes to landforms, and disturbance of biodiversity and wildlife. Closure can also
lead to lasting socioeconomic consequences for local communities (see also topic 12.9). Preparation
for and implementation of responsible closure is becoming increasingly important for the coal sector
due to the need to reduce greenhouse gas (GHG) emissions and the transition to a low-carbon
economy (see topic 12.2 Climate adaptation, resilience, and transition). This urgency will lead to more
frequent and earlier closures of coal activities.

576
577
578
579

Impacts from closure can differ between surface and underground mining. For example, surface
mining requires more land use and substantial rehabilitation, whereas abandoned underground mines
may emit coal mine methane even after active mining has ceased, making an ongoing contribution to
GHG emissions (see also topic 12.1).

580
581
582

Closure often requires planning already in the early phases of a project’s life cycle to anticipate
potential impacts, including impacts on local communities and their livelihoods. Closure andrehabilitation activities can include:

583
584
585
586
587
588
589
590

•
•
•
•
•

stabilization of open-pit or underground workings, such as landfilling to prevent subsidence;
removal or conversion of infrastructure to ensure the safety of people;
rehabilitation of waste rock stockpiles and tailings facilities to control erosion and landdegradation;
management of waste, surface water, and groundwater quality issues resulting fromabandoned mine drainage, waste rock, and leaching from tailings (see also topics 12.6
Waste and 12.7 Water and effluents); andpost‐closure environmental and socio-economic monitoring.

591
592
593
594
595

Once complete, closure and rehabilitation of operational sites should result in a stable andsustainable ecosystem compatible with planned post-closure land use that considers the needs of
local stakeholders. Failure to close assets and rehabilitate sites effectively can render land unusablefor other productive uses and can result in health and safety hazards due to contamination or thepresence of hazardous materials.

596
597
598
599

Impacts from closure can be exacerbated if there is insufficient notice or lack of adequate planning for
economic revitalization, social protection, and labor transition. Without clearly assigned responsible
parties or allocated funds, closed coal facilities can leave a legacy of environmental issues andfinancial burden for communities and governments.

600
601
602
603
604
605

However, the closure and rehabilitation phase may also offer additional employment opportunities.
This can involve an influx of additional workers for an extended period, potentially exacerbating otherenvironmental pressures. Once this phase is completed, workers may be retrenched and local
communities face economic downturns and social disruption. This is especially relevant for thosecommunities that depend on the coal sector for employment, income, taxes and other payments,
community development, and other benefits.

606
607
608
609
610

A collaboration between local and national governments, coal organizations, workers, and unions isessential to mitigate negative impacts and ensure a just transition that enables decent jobs, social
inclusion and economic opportunities while transitioning to a low-carbon economy [101]. Examples ofactions organizations may take include offering early retirement, reskilling, retraining, worker transfer
programs, and relocation assistance programs.

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611

Reporting on closure and rehabilitation

612
613

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

12.3.1

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

Describe the approach to engaging with local communities and otherrelevant stakeholders on closure and post-closure planning andimplementation, including post-mining land use.

Topic Standard disclosures
GRI 402:
Labor/Managem
ent Relations
2016

Disclosure 402-1 Minimum notice periods regarding operational changes

GRI 404:
Training and
Education 2016

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

12.3.2

Additional sector recommendations•

Describe the approach to engaging with workers in advance ofsignificant operational changes.
12.3.3

Additional sector recommendations• Describe the labor transition plans in place to help workers manage
the transition to a post-closure phase of operations (e.g.,
redeployment, assistance with re-employment, resettlement, andredundancy payments).

Additional sector disclosures
List the operational sites that:• have closure and rehabilitation plans in place;• have been closed;• are undergoing closure activities.

12.3.4

Report the total monetary value of financial provisions made by the organization for closureand rehabilitation, including environmental and socioeconomic post-closure monitoring andaftercare for operational sites, and provide a breakdown of this total by project.

12.3.5

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

12.3.6614

References and resources

615
616

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

617
618

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

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619

Topic 12.4 Air emissions

620
621
622
623

Air emissions include pollutants that have negative impacts on air quality, ecosystems, andhuman and animal health. This topic covers impacts from emissions of sulfur oxides (SO x),
nitrogen oxides (NO x), particulate matter (PM), volatile organic compounds (VOC), carbon
monoxide (CO), and heavy metals, such as lead, mercury, and cadmium.

624
625
626
627
628
629
630

In addition to greenhouse gas (GHG) emissions, coal is a significant source of anthropogenic air
emissions classified as pollutants. Globally, air pollution causes acute health problems and millions ofdeaths annually by contributing to heart and lung diseases, strokes, respiratory infections, andneurological damage [114]. Air emissions disproportionately affect children, the elderly, and the poor,
including local communities adjacent to operational sites. Air pollution also causes an economic
burden on communities and governments resulting from, for example, premature mortality, increased
healthcare costs, loss of productivity, and reduced crop yields [109].

631
632
633
634

Air emissions from coal activities include CO, NOx, PM, and SO2. These emissions can occur in theform of evaporation from tailings ponds or waste areas; fugitive dust emissions from drilling, blasting,storage, transportation, loading, and unloading; refining and processing activities; transportation of
supplies and products; and incidents, such as mine fires.

635
636
637
638
639
640
641

In addition to health effects, the emission of pollutants also has impacts on ecosystems. For example,
nitrogen emissions and mercury that enter the oceans or waterways can have negative impacts on
marine life. NOx is also a major cause of ground-level ozone, commonly known as smog. Sulfur
oxides can lead to acid rain and increase ocean acidification. Negative impacts from acid rain andground-level ozone include the degradation of water and soil, impairing flora and fauna of their ability
to function and grow. Some air pollutants, including methane, black carbon, and ozone are also shortlived climate pollutants that contribute to climate change (see also topic 12.1 GHG emissions).

642
643
644
645
646

Arsenic, cadmium, lead, mercury, selenium, and other heavy metals are other pollutants associatedwith coal use. The impurities and chemical components found in coal are largely responsible for thePM, SO2, and mercury emissions formed when combusted, some of which can be mitigated by coal
washing [107]. The emissions from coal combustion are caused by organizations in other sectors,
such as utilities and steel, but their negative impacts are directly linked to coal mining organizations.

Page 27 of 83

647

Reporting on air emissions

648
649

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

12.4.1

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

Describe actions taken by the organization to prevent or mitigate
potential negative impacts on local communities and workers fromparticulate matter (PM) emissions from coal dust.

•

Describe actions taken to improve coal quality to reduce harmful air
emissions in the use phase.

Topic Standard disclosures
GRI 305:
Emissions 2016

Disclosure 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and othersignificant air emissions

12.4.2

650
651
652

References and resources

653
654

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

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

Page 28 of 83

655

Topic 12.5 Biodiversity

656
657
658
659
660

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

661
662
663
664
665

Coal activities typically require large-scale infrastructure development that has direct, indirect, andcumulative impacts on biodiversity in the short and long term. Biodiversity impacts from coal activities
include contamination of air, soil, and water; deforestation; soil erosion; and sedimentation ofwaterways. Other impacts can include animal mortality or increased vulnerability to predators, habitat
fragmentation and conversion, and the introduction of invasive species and pathogens.

666
667
668
669
670
671

Impacts on biodiversity can limit the availability, accessibility, or quality of natural resources, which
may affect the well-being and livelihoods of local communities and indigenous peoples (see also
topics 12.10 Local communities and 12.11 Rights of indigenous peoples). Impacts can beexacerbated when activities occur in protected areas or areas of high biodiversity value, and may
extend well beyond the geographic boundaries of activities and the lifetime of operational sites (seealso topic 12.3 Closure and rehabilitation).

672
673
674

Different mining methods present distinct risks for biodiversity. Open-pit mines generate more severe
impacts than underground mines due to the progressive deepening and widening of the mining site,
increasing affected areas over time. Impacts on biodiversity can result from:

675
676
677
678
679
680
681

•
•
•
•
•

land clearance for pits, access routes, and expansion into new areas;
habitat fragmentation from access roads and other linear infrastructure;ground subsidence from underground mines;
disruption of surface water, wetland, and groundwater ecosystems; andeffluent discharges, groundwater, or surface water contamination from acid mine drainage,tailings ponds, or overburden piles (see also topics 12.6 Waste and 12.7 Water andeffluents).

682
683
684
685
686
687
688
689
690

The sector’s activities can also contribute to cumulative impacts on biodiversity. For example, whencoal activities expand and new access routes are installed, the resulting land clearance not only
causes habitat fragmentation and conversion, but can also increase the area’s use or encourageother sectors to establish operations in the same areas, leading to intensified impacts. Changes toland use to accommodate open-pit mining can exacerbate the effects of climate change if they resultin the removal of carbon sinks. In turn, climate change is likely to affect all aspects of biodiversity,
including individual organisms, populations, species distribution, and the composition and function of
ecosystems, and the impacts are anticipated to worsen with increasing temperatures (see also topics
12.1 GHG emissions and 12.2 Climate adaptation, resilience, and transition).

691
692
693
694
695
696
697

To limit and manage impacts on biodiversity, many coal organizations use the mitigation hierarchy
tool to help inform their actions. The tool presents a prioritized sequence of measures for thesustainable management of natural resources, with preventive actions taking precedence overremediation. Priority is given to avoidance and, where avoidance is not possible, to minimization of
impacts. Remediation measures are only feasible after the adoption of all preventative steps.
Remediation includes the rehabilitation or restoration of degradation or damage, and offsetting
residual impacts after all other measures have been applied [122].

Page 29 of 83

698

Reporting on biodiversity

699
700

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

12.5.1

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

Describe policies and commitments to achieving no net loss or a net
gain to biodiversity on operational sites; and report whether thesecommitments apply to existing and future operations and to operations
beyond areas of high biodiversity value.

•

Report whether application of the mitigation hierarchy has informed
actions to manage biodiversity-related impacts.

Topic Standard disclosures
GRI 304:
Biodiversity
2016

Disclosure 304-1 Operational sites owned, leased, managed in, or
adjacent to, protected areas and areas of high biodiversity value outside
protected areas

12.5.2Disclosure 304-2 Significant impacts of activities, products and services
on biodiversity

12.5.3

Additional sector recommendations•

Report significant impacts on biodiversity with reference toaffected habitats and ecosystems.

Disclosure 304-3 Habitats protected or restored

12.5.4Disclosure 304-4 IUCN Red List species and national conservation list
species with habitats in areas affected by operations

12.5.5

701
702
703

References and resources

704
705
706

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 coal sector are listed in the
Bibliography.

GRI 304: Biodiversity 2016 lists authoritative intergovernmental instruments and additional references
relevant to reporting on this topic.

Page 30 of 83

707

Topic 12.6 Waste

708
709
710
711
712

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, including as a result of construction andrehabilitation activities.

713
714
715
716
717
718
719
720

Coal activities typically generate high volumes of waste, including hazardous waste. The largest
waste streams derive from the extraction or processing of coal and comprise overburden, rock waste,
and tailings. These waste streams can also contain toxic or noxious substances, including heavy
metals. They may contaminate surface water, groundwater, seawater, and food sources, and havenegative impacts on plant and animal species as well as human health. Further effects can be loss ofland productivity and erosion. The severity of impacts can depend on an organization’s approach towaste management, regulation, and the availability of recovery and disposal facilities near coal
activities.

721
722
723
724
725
726

Overburden from surface mining is usually stored on adjacent land until it can backfill the pit once
mining is complete. Disposal options are limited for some surface mining techniques, such as
mountain-top removal since the overburden cannot be returned to the pit. In these cases, the disposal
method consists of adjacent valley filling, leading to impacts such as the burial of waterways andconcentration of noxious substances harmful to ecosystems and humans (see also topics 12.5
Biodiversity and 12.7 Water and effluents).

727
728
729
730
731
732
733

Coal tailings slurry, a residual waste generated by coal processing, is often discarded into ponds,
filtered, stored in heaps, or disposed of in underground voids. Surface tailings storage facilities
contained by tailings dams can cover vast areas. Tailings without harmful substances can be drained
from the facility and then reshaped, covered with soil, and vegetated. However, tailings pose a healthrisk for local communities when they contain heavy metals, cyanide, chemical-processing agents,
sulfides, or suspended solids that pollute the environment, including groundwater and surface water(see also topics 12.9 Local communities and 12.13 Asset integrity and critical incident management).

734
735
736

Rock waste and coarse tailings are usually managed on heaps or disposed of in constructed waste
rock dumps or former open-pit operations. Further environmental impacts from rock dumps include
dust that can be carried by wind or rainwater, affecting air quality, watercourses, or lands.

737
738
739
740
741

The nature and quantity of waste generated often requires management beyond the productive phaseof a mining operation. At the end of a coal exploration or extraction project, closure can yieldsignificant waste with lasting environmental and socioeconomic impacts (see also topic 12.3 Closureand rehabilitation). Other typical wastes from coal operations include waste oils and chemicals, spent
catalysts, solvents, other industrial wastes, and packaging and construction wastes.

Page 31 of 83

742

Reporting on waste

743
744

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

12.6.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 306: Waste
2020

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

12.6.2Disclosure 306-2 Management of significant waste-related impacts

12.6.3Disclosure 306-3 Waste generated

12.6.4

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

12.6.5Additional sector recommendations
When reporting the composition of the waste diverted from disposal,
include a breakdown of the following waste streams, if applicable:• overburden;• rock waste;• tailings.
Disclosure 306-5 Waste directed to disposal

12.6.6

Additional sector recommendations
When reporting the composition of the waste directed to disposal, include
a breakdown of the following waste streams, if applicable:• overburden;• rock waste;• tailings.

References and resources
745
746

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

747
748

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 coal sector are listed in the Bibliography.

Page 32 of 83

749

Topic 12.7 Water and effluents

750
751
752
753

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.

754
755
756
757

Coal activities can reduce water availability for local communities and other sectors that rely on water.
They can have impacts on the quality of surface water, groundwater, and seawater, which cantranslate into long-term impacts on ecosystems and biodiversity, cause health and development
problems for humans, and impair food security.

758
759
760
761
762
763

Water is used in coal activities for cooling and cutting; dust suppression during mining and hauling;
washing to improve coal quality; re-vegetation of surface mines; and long-distance coal slurrytransportation. The amount of water needed for activities depends on whether mining occurs on thesurface or underground and on operational efficiency. The amount of water withdrawn also varies
according to an organization’s ability to substitute the use of freshwater, the quality of water required,reservoir characteristics, and recycling infrastructure.

764
765
766
767
768
769

A coal organization’s impacts on water also depend on the quantity of local water resources. A large
proportion of the world’s coal resources are found in areas that are arid or experience water stress. In
such areas, the sector’s activities are likely to increase competition for water. This may exacerbate
tensions between, as well as within, sectors or local communities. Droughts, floods, and otherextreme weather events due to climate change will likely pose more frequent challenges to water
availability and quality in the future.

770
771
772
773
774
775

Coal activities’ impacts on water quality can be due to leaching from tailings, failure of tailings
facilities, and acid mine drainage containing acidic water and heavy metals. Certain mining methods
can involve substantive vegetation clearance and land-use changes, leading to erosion and sedimentflows (see also topic 12.5 Biodiversity), which together with alterations in water flows can affect water
quality and aquatic and terrestrial habitats. Underground operations might also disrupt or contaminate
aquifers.

776
777
778

Transportation accidents and related coal spills can contaminate waterways and wetlands withharmful materials, such as arsenic, lead, mercury, and sulfur compounds (see also topic 12.13 Asset
integrity and critical incident management).

Page 33 of 83

779

Reporting on water and effluents

780
781

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

12.7.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 303: Water
and Effluents
2018

Disclosure 303-1 Interactions with water as a shared resource

12.7.2

Additional sector recommendations•

Describe actions taken to prevent or mitigate negative impacts fromacid mine drainage.

Disclosure 303-2 Management of water discharge-related impacts

12.7.3Disclosure 303-3 Water withdrawal

12.7.4Disclosure 303-4 Water discharge

12.7.5Disclosure 303-5 Water consumption

12.7.6782

References and resources

783
784

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

785
786

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

Page 34 of 83

787

Topic 12.8 Economic impacts

788
789
790
791
792

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.

793
794
795
796
797
798
799
800

Coal activities can be an important source of investment and income for local communities, countries,
and regions. Impacts can vary according to the scale of operations, stimulation of other economic
activity, and effectiveness of management of coal-related revenues by local governments. In someresource-rich countries, investments in the development of coal resources and revenues from mining
contribute significantly to the gross domestic product. However, mismanagement of these revenues
can harm economic performance and lead to macroeconomic instability and distortions (see also
topics 12.21 Payments to governments and 12.20 Anti-corruption). Economies dependent on coal canalso be vulnerable to commodity price and production fluctuations.

801
802
803
804
805
806

The coal sector can make positive contributions by providing revenues derived from paying taxes androyalties, through local procurement, and providing local employment. Local procurement of goods
and services can support supplier development and have a significant economic impact. Local
employment, in turn, can lead to increased purchasing power in the community and therefore
stimulate local businesses. Coal organizations can further generate benefits by investing ininfrastructure, such as power utilities that improve access to energy, or public services.

807
808
809
810
811
812
813
814
815

The extent to which local communities stand to benefit from coal activities depends on thecommunities’ existing development and industrialization levels, their capacity to offer qualified workers
for the new employment opportunities, and the commitment of organizations in the coal sector to train
local workers. The net employment impact also depends on how the coal sector employment affects
existing jobs in other sectors, as well as coal organizations’ employment practices (see also topic
12.15). For example, a fly-in fly-out work arrangement can offset pressures associated with influxes ofpeople in small communities while still supplying the necessary workers. However, this arrangement
reduces the employment opportunities available to local communities, detracting from the potential
economic benefits.

816
817
818
819
820
821

The introduction of coal activities can generate negative impacts on local communities, such as
economic disparity, with vulnerable groups often being disproportionately affected (see also topics
12.10 Local communities and 12.11 Rights of indigenous peoples). An influx of external workers canincrease pressure on housing, infrastructure, and public services. Local communities may also haveto deal with environmental legacy costs related to contamination or lack of proper rehabilitation after
closure (see also topic 12.3 Closure and rehabilitation).

822
823
824
825
826

The transition to a low-carbon economy continues to decrease activity in the coal sector, making
communities and countries that depend on the sector for revenues or employment vulnerable to theresulting economic downturn (see also topic 12.2 Climate adaptation, resilience, and transition). To
ensure a just transition, collaboration between local and national governments and coal organizations
is essential to enable decent jobs, social inclusion, and economic opportunities.

Page 35 of 83

827

Reporting on economic impacts

828
829

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

12.8.1

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

Describe the community development programs in place that are
intended to enhance positive economic impacts for local communities,
including the approach to providing employment, procurement, andtraining opportunities.

Topic Standard disclosures
GRI 201:
Economic
Performance
2016

Disclosure 201-1 Direct economic value generated and distributed

12.8.2

GRI 202: Market
Presence 2016

Disclosure 202-2 Proportion of senior management hired from the local
community

12.8.3

GRI 203:
Indirect
Economic
Impacts 2016

Disclosure 203-1 Infrastructure investments and services supported

12.8.4Disclosure 203-2 Significant indirect economic impacts

12.8.5

GRI 204:
Procurement
Practices 2016

Disclosure 204-1 Proportion of spending on local suppliers

12.8.6

Additional sector recommendations•

Report direct economic value generated and distributed (EVG&D) by
project.

830

References and resources

831
832

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

833
834
835

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 coal sector are listed in the
Bibliography.

Page 36 of 83836

Topic 12.9 Local communities

837
838
839
840
841

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 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.

842
843
844
845

Coal organizations can have positive impacts on local communities through employment and local
procurement, taxes or other payments to local governments, community development programs, andinvestments in infrastructure or public services (see also topic 12.8 Economic impacts, topic 12.15
Employment practices, and topic 12.21 Payments to governments).

846
847
848
849
850
851
852

Activities of the coal sector can also lead to negative impacts on local communities. Negative impacts
can result from, for example, land use requirements for the sector’s activities, an influx of people
seeking employment and economic opportunities, environmental degradation, exposure to hazardous
substances, and use of natural resources. Coal activities can also trigger conflict when negative
impacts from coal activities are not addressed, or intensify pre-existing conflicts (see also topic 12.12
Conflict and security). Vulnerable groups, including women and indigenous peoples, may bedisproportionally affected by these impacts.

853
854
855
856
857
858
859

The sector’s land use can compete with other land use demands, such as for agriculture, fishing, orrecreation. In addition, it can disrupt traditional livelihoods and increase the risk of impoverishment. It
can eventually lead to displacement, resulting in additional impacts such as restrictions on access toessential services and human rights (see also topic 12.10 Land and resource rights). The sector’s
activities can also result in damage to cultural heritage sites, potentially leading to loss of tradition,
culture, or cultural identity, especially among indigenous peoples (see also topic 12.11 Rights ofindigenous peoples).

860
861
862
863
864
865
866
867
868
869

The influx of workers from the surrounding areas or as a result of fly-in fly-out work arrangements
during the construction, maintenance, expansion, and closure and rehabilitation phases of coal
activities might lead to greater economic inequality within the local community. A large-scale influx ofworkers can place local services and resources under pressure, induce inflation, and introduce newcommunicable diseases. Higher housing costs may lead to an increase in homelessness, especiallyamong vulnerable groups. There may also be an increase in activities that compromise social order,
such as substance abuse, gambling, and prostitution. The influx of predominantly male workers canchange the gender balance of local communities. This can have impacts on women in particular, as it
can lead to a rise in sexual violence and trafficking. Documented cases have also shown thepresence of domestic and gender-based violence on operational sites and in local communities.

870
871
872
873

Other negative impacts from coal activities on local communities can result from air, soil, and waterpollution; dust; increased levels of traffic, noise, and light; and waste streams. Activities may also
cause catastrophic incidents such as explosions, fires, mine collapses, spills, and tailings facility
failures (see also topic 12.13 Asset integrity and critical incident management).

874
875
876
877
878
879
880
881

Meaningful local community engagement with access to inclusive decision making, effective
grievance mechanisms, and other remediation processes can help organizations in the coal sector
prevent and mitigate the impacts of their activities and increase a community’s ownership. In theirabsence, the community’s concerns might not be understood or addressed, which can create
negative impacts or exacerbate existing problems, such as gender inequality. Establishing or
participating in grievance mechanisms and other remediation processes that are tailored to thespecific needs of local communities can also help organizations address actual or potential negative
impacts.

Page 37 of 83

882

Reporting on local communities

883
884

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

12.9.1

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

Describe the approach to identifying stakeholders within local
communities and to engaging with them.

•

List the vulnerable groups that the organization has identified within
local communities.
List any collective or individual rights that the organization has
identified that are of particular concern for local communities.9••

Describe the approach to engaging with vulnerable groups, including:- how it seeks to ensure meaningful engagement; and- how it seeks to ensure safe and equitable gender participation

Topic Standard disclosures
GRI 413: Local
Communities
2016

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

12.9.2Disclosure 413-2 Operations with significant actual and potential negative
impacts on local communities

12.9.3

Additional sector disclosures
Report the number and type of grievances from local communities identified, including:- percentage of the grievances that were addressed and resolved;- percentage of the grievances that were resolved through remediation.

12.9.4885

References and resources

886
887

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

888
889
890

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 coal sector are listed in the
Bibliography.

9 These additional sector recommendations are based on the guidance to clause 1.1 in GRI 413: Local

Communities 2016.

Page 38 of 83891

Topic 12.10 Land and resource rights

892
893
894
895
896

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.

897
898
899
900
901
902

Coal activities require access to land for prospecting, exploration, mining, coal and waste storage,
processing, transportation, and distribution. This can sometimes lead to displacement of other land
users, restricted access to resources and services, and involuntary resettlement of local communities.
Impacts from land use vary according to the extraction method, resource location, processing
required, and transportation methods. For example, displacement is more often associated withsurface mining than when activities take place underground.

903
904
905
906
907
908

Unclear rules regarding tenure rights to access, use, and control land often lead to disputes,
economic and social tensions, and conflict. Insufficient consultation with and inadequate
compensation to affected communities can also exacerbate tensions and conflict. For example, therelationship between mineral rights and land rights might be unclear; formal statutory tenure rules
might overlap or conflict with traditional customary rules; legitimate rights may not be recognized orenforced; or people may lack formal documentation of their rights to land.

909
910
911
912
913
914
915
916
917
918

Involuntary resettlement of local communities can involve physical displacement (e.g., relocation or
shelter loss) and economic displacement (e.g., loss of or access to assets), having impacts on
people’s livelihoods and human rights. In such cases, organizations in the coal sector may provide
local communities with monetary compensation or land that is equivalent to the lost assets. However,determining the value of local communities’ access to the natural environment is complex. It includes
consideration of income-generating activities, human health, and non-material aspects of quality oflife, such as the loss of cultural or recreational opportunities. The amount of compensation provided
may therefore not be equivalent to the loss borne. In some cases, customary titleholders to the land
may not be compensated at all or only for crops they were cultivating on the land rather than for theland itself.

919
920

Community members resisting resettlement may also face threats and intimidation, as well as violent,
repressive, or life-threatening removal from lands (see also topic 12.12 Conflict and security).

921
922
923
924
925
926
927
928
929

Addressing impacts on land and resource rights typically requires extensive and meaningful
engagement between organizations in the coal sector and local communities, including withvulnerable groups who often experience impacts more severely. In cases of ineffective community
consultation or in the absence of free, prior, and informed consent, impacts on resettling communities
or existing problems within a community can be exacerbated by an inadequate resettlement process
or lack of transparency (see also topics 12.9 Local communities and 12.11 Rights of indigenous
peoples). Community consultations may also fail to include all affected members. Women, forexample, are often excluded from decision-making processes related to the development of a new
project.

Page 39 of 83

930

Reporting on land and resource rights

931
932

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

12.10.1

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

Describe the approach to engaging with affected vulnerable groups,
including:- how the organization seeks to ensure meaningful engagement;- how the organization seeks to ensure safe and equitable genderparticipation.

•

Describe the policies or commitments to providing remediation to local
communities or individuals subject to involuntary resettlement, suchas the process for establishing compensation for loss of assets orother assistance to improve or restore standards of living or
livelihoods.

Additional sector disclosures
List the locations of operations that caused or contributed to involuntary resettlement or wheresuch resettlement is ongoing. For each location, describe how peoples’ livelihoods and humanrights were affected and restored.

12.10.2

933

References and resources

934
935
936

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 coal sector are listed in the
Bibliography.

Page 40 of 83937

Topic 12.11 Rights of indigenous peoples

938
939
940
941
942

Indigenous peoples are considered a vulnerable group and are at higher risk of experiencing
negative impacts more severely as a result 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 and other authoritative international human rights instruments.
This topic covers impacts on the rights of indigenous peoples.

943
944
945
946
947
948
949

The presence of the coal sector in proximity to indigenous communities can present economic
opportunities and benefits for indigenous peoples through employment, training, and community
development programs (see also topic 12.8 Economic impacts). However, it can also disrupt
indigenous peoples’ cultural, spiritual, and economic ties to their lands or natural environments,
compromise their rights and well-being, and cause displacement (see also topic 12.10 Land andresource rights). It can have further impacts on the availability of and access to water, which is a key
concern for many indigenous communities.

950
951
952
953
954
955
956
957
958
959

The collective and individual rights of indigenous peoples are recognized in authoritative international
instruments. Indigenous peoples also often have a special legal status in national legislation, and canbe customary or legal owners of lands to which organizations in the coal sector are granted use rights
by governments. Before initiating development or other activities that could have impacts on lands orresources that indigenous peoples use or own, organizations are expected to seek free, prior, andinformed consent (FPIC) from indigenous peoples. This right is recognized in the United Nations
Declaration on the Rights of Indigenous Peoples and allows indigenous peoples to give or withhold
consent to a project that may affect them or their territories and to negotiate project conditions [185].
However, some national governments may not recognize or enforce indigenous land rights orindigenous peoples’ right to consent.

960
961
962
963

Organizations in the sector and indigenous peoples regularly have disputes and conflicts 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 (see also topic 12.12 Conflict and security).

964
965
966
967

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, and safety.
Indigenous women can be more exposed to risks of prostitution, forced labor, violence, andcommunicable diseases than indigenous men (see also topic 12.9 Local communities).

968
969
970

The contribution of the coal sector to climate change can also exacerbate negative impacts on
indigenous peoples, given their unique relationship with and, at times, their dependence on thenatural environment (see also topic 12.1 GHG emissions).

Page 41 of 83

971

Reporting on rights of indigenous peoples

972
973

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

12.11.1

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

Describe the community development programs that are intended toenhance positive impacts for indigenous peoples, including theapproach to providing employment, procurement, and training
opportunities.

•

Describe the approach to engaging with indigenous peoples,
including:- how the organization seeks to ensure meaningful engagement;- how the organization seeks to ensure safe and equitable genderparticipation.

Topic Standard disclosures
GRI 411: Rights
of Indigenous
Peoples 2016

Disclosure 411-1 Incidents of violations involving rights of indigenous
peoples

12.11.2

Additional sector recommendations•

Describe the identified incidents of violations involving the rights ofindigenous peoples.

Additional sector disclosures
List the locations of operations where indigenous peoples are present or affected by activitiesof the organization.

12.11.3

Report if the organization has been involved in a process of seeking free, prior, and informed
consent (FPIC) from indigenous peoples for any of the organization’s activities, including, ineach case:• whether the process has been mutually accepted by the organization and the affectedindigenous peoples;• whether an agreement has been reached, and if so, if the agreement is publicly
available.

12.11.4

974

References and resources

975
976

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

977
978
979

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 coal sector are
listed in the Bibliography.

Page 42 of 83

980

Topic 12.12 Conflict and security

981
982
983
984
985

An organization’s activities may trigger conflict or, in cases of existing conflict, intensify it.
The use of security personnel to manage conflict can play an essential role in allowing anorganization to operate safely and productively but also has the potential to impact on
people’s human rights. This topic covers the organization's security practices and its
approach to operating in areas of conflict.

986
987
988

Many organizations in the coal sector operate in locations and situations of conflict, including, forexample, countries characterized by political and social instability. The risk of human rights abuses isheightened in areas of conflict.10

989
990
991
992
993
994
995
996

Conflict can also be caused by the presence of coal activities. It can be triggered by negativeenvironmental impacts; inadequate engagement with stakeholders and indigenous peoples indecision-making processes; uneven distribution of economic benefits or provision of benefits deemed
disproportionate to impacts created; and disputes over the use of land and natural resources (seealso topic 12.10 Land and resource rights). The perceived mismanagement of funds at the expense of
local interests can also trigger conflict (see also topic 12.20 Anti-corruption). Such conflicts canheighten the need to use security personnel, thereby increasing the potential for violations of humanrights.

997
998
999
1000
1001
1002
1003

Security personnel engaged by organizations in the coal sector or public security directed by the hostgovernment may be present to protect organizations’ assets or ensure workers’ safety and security.
Actions taken by security personnel against local community members, including during protest
activities against the development of coal resources or to protect their land and resources, can violate
human rights, such as rights to freedom of association and freedom of speech, as well as lead toviolence, injuries, or deaths. Security contractors may also be connected to military or paramilitarygroups.

1004
1005
1006
1007

When coal activities are endorsed by the government but remain disagreeable to local communities,
the presence of public security forces can increase tensions between communities, government, andorganizations in the sector. This can, in turn, exacerbate local power imbalances and, potentially, theuse of force.

1008
1009
1010
1011
1012

In cases where public or other third-party security forces, such as paramilitary groups, are active,
organizations in the coal sector still have a responsibility to take steps to ensure security practices are
consistent with the protection of human rights. This involves assessing security-related risks,
identifying situations in which impacts on human rights are likely to occur, and working with security
providers to ensure human rights are respected.

1013
1014
1015

Organizations in the coal sector may also contribute more broadly to the safety and security of local
communities, for example, by facilitating communication between communities and public security
forces or supporting efforts to address other sources of conflict.

10 Organisation for Economic Co-operation and Development (OECD) defines areas of conflict by the presenceof armed conflict or widespread violence, or areas with high risk of conflict or widespread serious abuses andhuman right violations [206].

Page 43 of 83

1016

Reporting on conflict and security

1017
1018

If the organization has determined conflict and security to be a material topic, this sub-section lists thedisclosures identified as relevant for reporting on the topic by the coal sector.
STANDARDSECTOR
STANDARDREF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

12.12.1

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

List the locations of operations in areas of conflict.
Describe the approach to ensuring respect for human rights by public
and private security providers.

Topic Standard disclosures
GRI 410:
Security
Practices 2016

Disclosure 410-1 Security personnel trained in human rights policies orprocedures

12.12.2

1019

References and resources

1020

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

1021
1022
1023

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

Page 44 of 83

1025

Topic 12.13 Asset integrity and critical incident
management

1026
1027
1028
1029

Asset integrity and critical incident management deal with the prevention and control ofincidents that can lead to fatalities, injuries or ill health, environmental impacts, and damage tolocal communities and infrastructure. This topic covers impacts from such incidents and anorganization’s approach to managing them.

1030
1031
1032
1033
1034
1035

Critical incidents in the coal sector can have catastrophic consequences for workers, local
communities, the environment, and cause damage to the organization’s assets. In addition to fatalities
and injuries, these incidents can cause air, soil, and water contamination. These impacts have thepotential to disrupt other economic activities that depend on these natural resources, such as
agriculture and fishing, affecting livelihoods and compromising food safety and security. Other
impacts include ecosystem and habitat degradation and animal mortality.

1036
1037
1038
1039
1040
1041

Critical incidents related to the coal sector include mine collapses, poisonous gas leaks, dust
explosions, stope collapses, ground subsidence, fires, mining-induced seismicity, floods, vehicle
collisions, and mechanical errors due to improperly operated or malfunctioning equipment (see also
topic 12.14 Occupational health and safety). Coal fires can release fly ash and smoke containing toxic
chemicals that enter food chains. Fires and other events involving greenhouse gas (GHG) emissions,such as coal dust explosions, also contribute to climate change (see also topic 12.1 GHG emissions).

1042
1043
1044
1045
1046
1047
1048

Other critical incidents involve failures related to tailings management. Tailings are a residual waste
generated by coal processing, usually in slurry form. Poor management or design of tailings facilities
can lead to leaks or collapses, with serious impacts on local communities, livelihoods, infrastructure,and the environment. Failures can result from inadequate water management, overtopping,foundation or drainage failure, erosion, and earthquakes. Impacts become more severe when tailings
contain high levels of bioavailable metals or hazardous chemicals. Incidents related to spills and leaksof coal slurry ponds and tailings pipelines can also cause significant damage.

1049
1050
1051
1052
1053
1054
1055

Critical incident risks can be identified and anticipated by implementing a critical control management
approach, which addresses the sources or factors likeliest to lead to potential incidents. Organizations
can mitigate their negative impacts through measures that ensure emergency preparedness andresponse. This includes effective communication with local communities to limit exposure to pollution
and other hazards during emergencies (see also topic 12.9 Local communities). Effective criticalcontrol management can also limit impacts associated with extreme weather events, which will
increase in frequency and intensity due to the effects of climate change.

1024

Page 45 of 83

1056

Reporting on asset integrity and critical incident management

1057
1058
1059

If the organization has determined asset integrity and critical incident management to be a material
topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the coalsector.
STANDARDSECTOR
STANDARD REF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

12.13.1

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

Report whether the organization complies with the Global Industry
Standard on Tailings Management (GISTM) and, if so, provide a link tothe most recent information disclosed in line with GISTM Principle 15.

Topic Standard disclosures
GRI 306:
Effluents andWaste 2016

Disclosure 306-3 Significant spills 11
Additional sector recommendations

12.13.2

Additional sector disclosures
Report the number of critical incidents in the reporting period and describe their impacts.

12.13.3••

12.13.4•

List the organization’s tailings facilities, and report the name, location, and ownership status.
For each tailings facility:- describe the tailings facility;- report whether the facility is active, inactive, or closed;- report the Consequence Classiﬁcation;- report the date and main findings of the most recent risk assessment;- report the dates of the most recent and next independent technical reviews.12
Describe actions taken to:- manage impacts from tailings facilities, including during closure and post-closure;- prevent catastrophic failures of tailings facilities. 13

1060

References and resources

1061
1062

GRI 306: Effluents and Waste 2016 lists authoritative intergovernmental instruments and additional
resources relevant to reporting on this topic.

1063
1064
1065

The additional references used in developing this topic, as well as resources that may be helpful forreporting on asset integrity and critical incident management by the coal sector are listed in the
Bibliography.

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

by GRI Standard GRI 303: Water and Effluents 2018, and the waste-related content has been superseded by
GRI 306: Waste 2020. The spills-related content in GRI 306: Effluents and Waste 2016 remains in effect.
12 For more guidance, see Principle 15, Requirement 15.1 in the Global Industry Standard on Tailings

Management (GISTM) [222].
13 Definitions for terms used in the tailings disclosures can be found in the GISTM [222].

Page 46 of 83

1066

Topic 12.14 Occupational health and safety

1067
1068
1069

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.

1070
1071
1072
1073
1074
1075
1076

Despite efforts to eliminate work-related hazards and improve workers’ health and well-being, workrelated injuries and ill health, including fatalities, are still prevalent in the coal sector. Activities withpotential hazards include working with heavy machinery and exposure to or handling of explosive,
flammable, poisonous, or harmful substances. Hazards can also be associated with working in
confined spaces or isolated locations, long working hours, and the physical and often repetitive labor
involved. Hazards vary according to the extraction method, and workers in underground mines often
experience additional risks.

1077
1078
1079
1080
1081
1082
1083
1084
1085
1086
1087

Hazards associated with the activities of the coal sector have the potential to result in highconsequence work-related injuries. Transportation incidents, which can occur when workers andequipment are transported to and from mining sites, are a common source of fatalities and injuries inthe sector. Other major hazards include fires and explosions, originating from coal dust andflammable gases during coal extraction, transportation, and processing, and electrical hazards
associated with high-voltage systems used in exploration and production facilities or equipment (seealso topic 12.13 Asset integrity and critical incident management). Falling structures, faulty handling ofheavy machinery, or malfunctioning electrical, hydraulic, or mechanical installations can result inincidents categorized as ‘struck-by’, ‘caught-in’, or ‘caught-between’. Workers may also be at risk of
injuries from slips, trips, and falls when accessing working areas and equipment high above theground or via underground walkways.

1088
1089
1090
1091
1092
1093
1094
1095
1096
1097
1098

Hazards associated with the coal sector that have the potential to result in ill health can be biological,
chemical, ergonomic, or physical in origin. Commonly reported chemical hazards include respirable
dust, released during processes that use or produce sand, for example, and can cause lung illnesses
such as asthma, cancer, and pneumoconiosis. The sector’s activities also involve working in confined
spaces, which may contain a high concentration of gases, such as carbon monoxide, methane, andnitrogen, that can lead to poisoning or asphyxiation. In addition, exposure to hydrogen sulfide
released by coal seams can lead to incapacitation or death. Physical and ergonomic hazards in the
sector include extreme temperatures, harmful levels of radiation, and harmful levels of machinery
noise or vibration, which can cause hearing impairment or loss and musculoskeletal disorders.
Biological hazards prevalent in the sector include communicable diseases present in the local
community or diseases due to poor hygiene and poor quality of food or water.

1099
1100
1101
1102
1103
1104
1105
1106

Hazards related to common employment practices (see also topic 12.15) in the coal sector canincrease the risk of fatigue, strain, or stress and have negative impacts on physical, psychological,
and social health. These practices include fly-in fly-out work arrangements, working and living indifferent locations, rotational work, long shifts, long travel times, living in the workplace, interrupted
rest, irregular working hours, and solitary work. Workers may also experience psychological reactions,such as post-traumatic stress disorder following a major incident. In addition, workplaces
characterized by gender imbalance can contribute to increased stress, discrimination, or sexual
harassment (see also topic 12.19 Non-discrimination and equal opportunity).

1107
1108
1109
1110
1111
1112

The coal sector makes extensive use of suppliers, some of which may undertake activities consideredamong the most dangerous. Occupational health and safety management systems may not coversuppliers’ workers in the same way employees are covered. Suppliers’ workers operating on thepremises of organizations in the sector may be less familiar with the workplace and the organization’s
health and safety practices or less committed to those practices. Other workers in the organization’s
supply chain may be subject to lower occupational health and safety standards.

Page 47 of 83

1113

Reporting on occupational health and safety

1114
1115

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

12.14.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 403:
Occupational
Health and
Safety 2018

Disclosure 403-1 Occupational health and safety management system

12.14.2

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

12.14.3

Disclosure 403-3 Occupational health services

12.14.4

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

12.14.5

Disclosure 403-5 Worker training on occupational health and safety

12.14.6

Disclosure 403-6 Promotion of worker health12.14.7

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

12.14.8

Disclosure 403-8 Workers covered by an occupational health and safety
management system

12.14.9

Disclosure 403-9 Work-related injuries

12.14.10

Disclosure 403-10 Work-related ill health12.14.11

1116

References and resources

1117
1118

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

1119
1120
1121

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 coal sector are
listed in the Bibliography.

Page 48 of 83

1122

Topic 12.15 Employment practices

1123
1124
1125

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.

1126
1127
1128
1129
1130

The coal sector generates employment opportunities across the value chain. This can have positivesocioeconomic impacts on communities, countries, and regions. The sector can offer well-paid
opportunities for skilled workers, however, the employment practices are also associated withnegative impacts. Examples include working conditions and disparities in working conditions forcontract workers, ineffective labor-management consultations, and job insecurity.

1131
1132
1133
1134
1135
1136
1137

Many jobs in the coal sector have complex shift patterns, involving long shifts and night shifts, toensure continuity of operations around the clock. This can cause high levels of fatigue and augment
risks related to health and safety (see also topic 12.14 Occupational health and safety). Organizationsin the coal sector can also use fly-in fly-out work arrangements, in which workers are flown tooperational sites for several weeks at a time and often required to work extended shifts. Irregular work
shifts and schedules and time spent away from families can have further impacts on workers’
physical, psychological, and/or social health.

1138
1139
1140
1141
1142
1143

Various activities in the coal sector are outsourced to suppliers. This is common during peak periods,
such as during construction or maintenance works, or for specific activities, such as catering, drilling,
security, and transportation. Outsourcing activities and using workers employed by suppliers, could
allow organizations in the coal sector to reduce their labor costs or to bypass collective agreementsthat are in place for employees (see also topic 12.18 Freedom of association and collective
bargaining).

1144
1145
1146
1147
1148
1149

Compared to employees, workers employed by suppliers commonly have less favorable employment
conditions, lower remuneration, less training, higher accident rates, and less job security. They often
lack social protection and access to grievance mechanisms. Workers beyond the first tiers ofbusiness relationships in organization’s supply chain may also be subject to low standards for working
conditions, exposing organizations in the coal sector to human rights violations through their business
relationships.

1150
1151
1152
1153
1154

Employment terms can vary between local workers, migrant workers, and contractors. Remuneration
for these groups of workers may be unequal, and benefits, such as bonuses, housing allowances, andprivate insurance plans, may only be offered to expatriate employees. Lack of relevant skills,
knowledge, or accessible training programs can also restrict local communities from accessing
employment opportunities created by the coal sector (see also topic 12.8 Economic impacts).

1155
1156
1157
1158
1159
1160
1161

Job security is also a concern in the coal sector. Mine closures or coal price drops can occur
suddenly, leading to job losses and increasing pressure on remaining workers. Low job security isfurther compounded by automation and changing business models, such as changes triggered by thetransition to a low-carbon economy (see also topic 12.2 Climate adaptation, resilience, and transition).
Organizations in the sector can support workers by planning for a just transition, including
implementing timely measures that aim to develop their skills and improve their employability in othersectors.

Page 49 of 83

1162

Reporting on employment practices

1163
1164

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

12.15.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 401:
Employment 2016

Disclosure 401-1 New employee hires and employee turnover

12.15.2

Disclosure 401-2 Benefits provided to full-time employees that are notprovided to temporary or part-time employees

12.15.3

Disclosure 401-3 Parental leave

12.15.4

GRI 402:
Labor/Management
Relations 2016

Disclosure 402-1 Minimum notice periods regarding operationalchanges

12.15.5

GRI 404: Training
and Education
2016

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

12.15.6

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

12.15.7

GRI 414: SupplierSocial Assessment
2016

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

12.15.8

Disclosure 414-2 Negative social impacts in the supply chain andactions taken

12.15.91165

References and resources

1166
1167
1168

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.

1169
1170
1171

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 coal sector are listed in
the Bibliography.

Page 50 of 83

1172

Topic 12.16 Child labor

1173
1174
1175
1176

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.

1177
1178
1179
1180

Around one million children between ages five and 17 are estimated to be engaged in artisanal andsmall-scale mining and quarrying activities, and the use of child labor in coal mining has been
documented in several countries [244] [249]. Risks of child labor in the coal sector are higher when
the work is taking place on an informal basis or in remote areas.

1181
1182
1183
1184
1185

Coal mining activities are dangerous to children in various ways. Children face multiple hazards incoal mines, such as falling rocks, explosions, fires, and collapse of mine walls, leading to serious
accidents and injuries (see also topic 12.14 Occupational health and safety). Other impacts can result
from working in remote areas with limited access to schools and social services. In the absence offamily or community support, the conditions may also foster alcohol abuse, drugs, and prostitution.

1186
1187
1188
1189
1190

Coal organizations interact with a high number of suppliers, including in countries with low
enforcement of human rights. Coal organizations may be involved with incidences of child laborbecause of their business relationships with suppliers, for example, during construction of operationalsites. Child labor has a higher prevalence in areas affected by armed conflict (see also topic 12.12
Conflict and security).

1191
1192
1193

The coal sector’s impacts on local communities and organizations’ employment practices can affectchildren’s rights and well-being, for example, parents’ working conditions, including irregular working
hours, shift work, and fly-in fly-out arrangements (see also topic 12.15 Employment practices).

1194

Reporting on child labor

1195
1196

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

12.16.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 408: Childlabor 2016

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

12.16.2

GRI 414: SupplierSocialAssessment 2016

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

12.16.3

1197

References and resources

1198
1199

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

1200
1201
1202

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 coal sector are listed in the
Bibliography.

Page 51 of 83

1203

Topic 12.17 Forced labor and modern slavery

1204
1205
1206
1207

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.

1208
1209
1210
1211
1212
1213
1214
1215
1216

Coal is a product at risk of being mined using forced labor or modern slavery in several countries[252] [259]. Additionally, coal organizations may be involved with human rights violations and otherinstances of exploitation via interaction with suppliers, which may include those operating in countries
with low rates of enforcement of human rights. Coal organizations may also be involved withincidences of forced labor and modern slavery as a result of their joint ventures and other business
relationships, including those with state-owned enterprises in countries where international humanrights violations are documented. Conducting due diligence within the large and complex supply
chains common in the sector may also pose difficulties for detecting and addressing incidents offorced labor and modern slavery.

1217
1218
1219
1220

There are documented cases of human rights violations throughout the supply chain concerning
activities such as coal shipping and construction. Migrant workers can face higher risks of modern
slavery when dealing with third-party employment agencies, such as those found to overcharge
workers for visas and flights or demand recruitment costs be paid by workers rather than employers.

1221
1222
1223

As part of a global effort, several governments have issued legislation requiring public reporting on
addressing traditional and emerging forced labor practices, including modern slavery. Such legislation
applies to many organizations in the coal sector.

1224

Reporting on forced labor and modern slavery

1225
1226

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

12.17.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 409: Forced
or Compulsory
Labor 2016

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

12.17.2

GRI 414: SupplierSocialAssessment 2016

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

12.17.3

1227

References and resources

1228
1229
1230

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.

1231
1232
1233

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 coal sector are
listed in the Bibliography.

Page 52 of 83

1235

Topic 12.18 Freedom of association and collective
bargaining

1236
1237
1238
1239
1240

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.

1241
1242
1243
1244
1245

Workers’ rights to organize and to take collective action are critical for supporting and improving
working conditions in the coal sector, including conditions relating to occupational health and safety,
wages, and job security. These rights can also enable public debate about the sector’s governanceand practices, enhance collaboration towards a just transition, as well as aid in reducing social
inequality.

1246
1247
1248
1249
1250
1251

Many jobs associated with the coal sector have traditionally been represented by trade unions andcovered by collective bargaining agreements. However, some coal resources are located in countries
where these rights are restricted. Workers in such locations face risks when seeking to join tradeunions and engage in collective bargaining. Even in countries where unions are legal, restrictions thatprevent effective worker representation might exist, and workers who join unions may face
intimidation or unfair treatment.

1252
1253
1254
1255
1256
1257

Documented cases of interference with freedom of association and collective bargaining in the sector
include detention of managers and other employees, invasion of privacy, not adhering to collective
agreements, and preventing trade union access to workplaces to assist workers. Other documented
cases include refusal to bargain in good faith with workers’ chosen trade unions; threats, harassment,
forced disappearance, violence, and deaths; unfair dismissal of trade union members and leaders;and unilateral cancellation of collective bargaining agreements.

1258
1259
1260
1261

Widely used in the coal sector, contract workers are often excluded from the scope of collective
bargaining agreements. As a result, contract workers commonly have less favorable employment
conditions and lower remuneration and benefits compared to employees (see also topic 12.15
Employment practices).

1262

Box 3. Freedom of association and civic space

1263
1264
1265

Freedom of association and peaceful assembly are human rights. These rights give workers, throughtheir trade unions, and citizens, through independent civil society, the freedom to speak about thecoal sector’s policies and organizations’ practices without interference.

1266
1267
1268

Restrictions imposed on civic space, the environment that enables civil society to contribute todecisions that affect individual lives, can limit citizens’ ability to engage in public debate about thesector’s policies and organizations’ practices.

1234

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1269

Reporting on freedom of association and collective bargaining

1270
1271
1272

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

12.18.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 407: Freedomof Association
and Collective
Bargaining 2016

Disclosure 407-1 Operations and suppliers in which the right to freedomof association and collective bargaining may be at risk

12.18.2

1273

References and resources

1274
1275

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

1276
1277
1278

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 thecoal sector are listed in the Bibliography.

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1280

Topic 12.19 Non-discrimination and equal
opportunity

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1284

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.

1285
1286
1287
1288

The conditions, locations, necessary skills, and types of work associated with the coal sector can be abarrier for entry, hinder employee diversity, and result in discrimination. Discriminatory practices can
impede access to jobs and career development, as well as lead to inequalities in treatment,
remuneration, and benefits.

1289
1290
1291
1292
1293
1294

Documented cases of discrimination in the coal sector concern race, color, sex, gender, religion,
national extraction, and worker status. For example, jobseekers from local communities may be
excluded from the hiring process because of a recruitment system bias that favors a dominant ethnic
group or utilizes migrant workers. Local workers may receive significantly lower pay for equal workthan expatriate employees. The sector’s widespread use of contract workers, often with differingterms of employment, can also be conducive to discrimination.

1295
1296
1297
1298
1299
1300
1301
1302
1303
1304

The coal sector is characterized by a significant gender imbalance. In many countries, the percentageof women working in this sector is significantly lower than the percentage of women working overallnationwide. Women are also significantly underrepresented in senior management positions. One
cause of this imbalance may be that fewer women graduate with degrees pertinent to the sector, suchas in science, technology, engineering, and mathematics. Other barriers for women and primary
caregivers include fly-in fly-out work arrangements, long hours, and limited parental leave
arrangements and childcare facilities at mining sites (see also topic 12.15 Employment practices).
Social or cultural customs, beliefs, and biases can also limit women’s access to jobs in this sector orprevent them from taking on specific roles. In addition, some resource-rich countries have laws thatprevent women from working in hazardous or arduous occupations.

1305
1306
1307
1308
1309

The coal sector has also been linked to domestic and gender-based violence, both at operationalsites and within local communities adjacent to the organization’s operations. Male-dominated cultures,
imbalanced gender distribution, and gendered organizational norms have been identified ascontributing to the likelihood of sexual harassment (see also topic 12.14 Occupational health andsafety).

1310
1311
1312
1313

Understanding how specific groups may be subject to discrimination across different locations wherecoal organizations operate can help organizations in effectively address discriminatory practices.
Other measures, such as providing specific training to workers on preventing discrimination can help
address impacts related to discrimination and create a respectful workplace.

1279

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1314

Reporting on non-discrimination and equal opportunity

1315
1316

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

12.19.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 202: Market
Presence 2016

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

12.19.2

Disclosure 202-2 Proportion of senior management hired from the local
community

12.19.3

GRI 401:
Employment 2016

Disclosure 401-3 Parental leave

12.19.4

GRI 404: Training
and Education
2016

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

12.19.5

GRI 405: Diversity
and Equal
Opportunity 2016

Disclosure 405-1 Diversity of governance bodies and employees

12.19.6

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

12.19.7

Disclosure 406-1 Incidents of discrimination and corrective actions taken

12.19.8

GRI 406: Nondiscrimination
2016
1317

References and resources

1318
1319
1320

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.

1321
1322

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

Page 56 of 83

1323

Topic 12.20 Anti-corruption

1324
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1326
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1328

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.

1329
1330
1331
1332
1333
1334
1335
1336

Corruption in the coal sector can occur throughout the value chain and has been linked to various
negative impacts, such as misallocation of resource revenues, damage to the environment, abuse of
democracy and human rights, and political instability. In addition, corruption can divert resource
revenues to private beneficiaries, at the expense of, for example, investments in infrastructure orservices. This can be particularly critical in countries with high poverty levels, where it can increase
inequalities and conflicts over coal resources. Likelihood of corruption can be higher in areas ofconflict, where increased pressure on the supply of resources and instability might be exploited.
Corruption can in turn foster conflict and lead to instability (see also topic 12.12 Conflict and security).

1337
1338
1339
1340

Characteristics of the coal sector that contribute to the potential for corruption include frequentinteraction between coal organizations and politically exposed persons, 14 such as government officials
for licenses and other regulatory approvals. Other relevant sector characteristics include the complex
financial transactions and the international reach of the sector.

1341
1342
1343
1344
1345
1346

State-owned enterprises (SOEs) face specific challenges in relation to corruption because they may
have less effective internal controls and be subject to partial independent oversight. In addition todriving profit, SOEs may also pursue broader objectives such as community development. However,
without adequate oversight, measures for community development may be abused for corrupt
purposes. Organizations in the coal sector partnering with SOEs in joint ventures may face additionalrisks related to corruption as a result of this business relationship.

1347
1348
1349
1350
1351
1352

Corruption can occur during bidding processes for exploration and production licenses, for example,
with the aim to obtain confidential information, influence decision-making, or avoid environmental or
local content requirements. This may result in licenses being awarded to less qualified organizations,jeopardizing public investments, or negatively impacting the environment and local communities.
Opaque licensing procedures may also obstruct public scrutiny of investments and transactions that
could result in reduced public revenue.

1353
1354
1355

Corrupt practices can also be aimed at blocking or shaping policies and regulations or to influence
their enforcement. This might include land and resource rights regulations, taxes and othergovernment levies, or environmental protection.

1356
1357
1358
1359
1360

A lack of transparency in procurement procedures in the coal sector can also create a risk ofcorruption and fraud. Examples of this can include paying bribes to get regulations or quality
requirements waived, receiving kickbacks for securing contracts at inflated prices, profiting frominflated prices charged by an entity established as a front organization, and favoring companies
connected to local regulators.

1361
1362
1363

To combat corruption and prevent the negative impacts that stem from it, organizations in the coalsector are expected by the marketplace, international norms, and stakeholders to demonstrate theiradherence to integrity, governance, and responsible business practices.

14 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” [271].

Page 57 of 83

1364

Box 4. Transparency about contracts and ownership structures

1365
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1368

Publication of government contracts is a growing practice. It is endorsed by organizations such as theUnited Nations (UN), International Monetary Fund (IMF), International Finance Corporation (IFC), theInternational Bar Association (IBA), and the Organisation for Economic Co-operation andDevelopment (OECD).

1369
1370
1371
1372
1373
1374
1375

Contracts governing the extraction of coal resources are commonly devised by organizations in the
sector and governments on behalf of citizens or local communities without public oversight. Fair terms
for sharing risks and rewarding benefits, including those related to a just transition, are particularly
relevant because of the long-term time horizons and widespread impacts of projects. Contract
transparency helps local communities hold governments and organizations accountable for theirnegotiated terms and obligations. It also reduces information asymmetries between governments andcoal organizations and helps level the playing field in negotiations.

1376
1377
1378

Lack of transparency about ownership structures can make it difficult to determine who benefits fromfinancial transactions. Beneficial ownership transparency has been identified as a significant
opportunity to deter conflicts of interest, corruption, tax avoidance, and evasion.

1379

See references [268] and [276] in the Bibliography.

Page 58 of 83

1380

Reporting on anti-corruption

1381
1382

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 coal sector.
STANDARDSECTOR
STANDARD REF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

12.20.1

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

12.20.2

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

12.20.3

Disclosure 205-3 Confirmed incidents of corruption and actions taken

12.20.4

Additional sector disclosures•

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. 15

List the organization’s beneficial owners and explain how the organization identifies thebeneficial owners of business partners, including joint ventures and suppliers.16

12.20.5

12.20.6

1383

References and resources

1384
1385

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

1386
1387
1388

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 coal sector are listed in the
Bibliography.

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

for contracts and licenses can be found in the EITI Standard 2019 [278].
16 This additional sector disclosure is based on Requirement 2.5. Beneficial ownership c., d., and f. in the EITIStandard 2019 [278].

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1389

Topic 12.21 Payments to governments

1390
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1393

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.

1394
1395
1396

Organizations in the coal sector deal with a large number of complex financial transactions and makea variety of payments to governments. These include commodity trading revenues, exploration andproduction licensing fees, taxes and royalties, signature, discovery, and production bonuses.

1397
1398
1399
1400
1401

Transparency of payments to governments can help distinguish the economic importance of the coalsector to countries, enable public debate, and inform government decision-making. It can also provide
insights into the terms of contracts, increase government accountability, and strengthen revenue
collection and management. Insufficient transparency of these payments, on the other hand, canimpede detection of misallocation of revenues and corruption (see also topic 12.20 Anti-corruption).

1402
1403
1404
1405
1406

Taxes, royalties, and other payments from organizations in the coal sector are an important source ofinvestment and revenue for local communities, countries, and regions (see also topic 12.15 Economic
impacts). However, aggressive tax practices or tax non-compliance can lead to diminished tax
revenues in countries where coal organizations operate. This can be particularly damaging fordeveloping countries that may lack or have high needs for public revenue.

1407
1408
1409
1410

The sector receives substantial subsidies from governments in many countries, despite commitments
to phase out financial support by 2018. 17 Excessive subsidies for the sector can result in commodity
prices that do not reflect coal’s total environmental or social costs, and impede the transition to a lowcarbon economy (see also topic 12.2 Climate adaptation, resilience, and transition).

1411
1412
1413
1414
1415
1416
1417

When disclosing information on payments to governments, organizations in the coal sector often
report aggregate payments at an organizational level. However, this can provide limited insight into
payments made in each country or related to a project. Reporting country-level and project-level
payments enables a comparison of the payments made to those stipulated in fiscal, legal, andcontractual terms as well as to assess the financial contribution of coal activities to host countries andcommunities. It can also enable governments to address tax avoidance and evasion, correct
information asymmetry, and level the playing field for governments when negotiating contracts.

1418

Box 5. State-owned enterprises

1419
1420
1421
1422

A state-owned enterprise (SOE) is, according to the Extractives Industries Transparency Initiative(EITI), ‘a wholly or majority government-owned company that is engaged in extractive activities onbehalf of the government’ [283]. SOEs often have special status, which can involve financial
advantages and preferential treatment.

1423
1424
1425

In some major coal producing countries the largest coal organizations are state-owned enterprises.
As direct customers, SOEs are also highly relevant for the sector. Of all power plants burning coal,
40% belong to SOEs, with the figure rising to 56% when including joint ventures.

17 In the European Union, subsidies to coal producers added up to €9.7 billion in 2012 [281] and remained atsimilar levels in the following years [287].

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1426

Reporting on payments to governments

1427
1428

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 coal sector.
STANDARDSECTOR
STANDARD REF #DISCLOSUREManagement of the topic
GRI 3:
Material
Topics 2021

12.21.1

Disclosure 3-3 Management of material topics

Topic Standard disclosures
GRI 201:
Economic
Performance
2016

Disclosure 201-1 Direct economic value generated and distributed

12.21.2

Disclosure 201-4 Financial assistance received from government

12.21.3

Additional sector recommendations
For state-owned organizations (SOEs):•
GRI 207: Tax
2019

Report the financial relationship between the government and the SOE.18

Disclosure 207-1 Approach to tax

12.21.4

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

12.21.5

Disclosure 207-3 Stakeholder engagement and management of concerns
related to tax

12.21.6

Disclosure 207-4 Country-by-country reporting

12.21.7

Additional sector recommendations•

Report a breakdown of the payments to governments levied at the projectlevel, by project and the following revenue streams, if applicable:- The host government’s production entitlement;- National state-owned company production;- Royalties;- Dividends;- Bonuses (e.g., signature, discovery, and production bonuses);- License fees, rental fees, entry fees; and other considerations forlicenses or concessions;- Any other significant payments and material benefits to government. 19

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

2019 [289].
19 This additional sector recommendation is based on Requirement 4.1 Comprehensive disclosure of taxes andrevenues and Requirement 4.7. Level of disaggregation in the EITI Standard 2019. A definition for project can befound in the EITI Standard 2019 [289].

Page 61 of 83

•Report the value of any thresholds 20 that have been applied and any othercontextual information necessary to understand how the project-level
payments to governments reported have been compiled.

Additional sector disclosures
For coal purchased from the state or from third parties appointed by the state to sell on theirbehalf, report:• volumes and types of coal purchased;• full names of the buying entity and the recipient of the payment;• payments made for the purchase.21

12.21.81429

References and resources

1430
1431

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

1432
1433
1434

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 coal sector are listed
in the Bibliography.

20 The EITI Standard 2019 specifies that in countries implementing the EITI, the multi-stakeholder group for thecountry agree which payments and revenues are material, including appropriate thresholds [289]. 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’ [279].
21 This additional sector disclosure is based on Requirement 4.2 Sale of the state’s share of production or otherrevenues collected in kind in the EITI Standard 2019 [289] and EITI Reporting Guidelines for companies buying
oil, gas and minerals from governments [288].

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1435

Topic 12.22 Public policy

1436
1437
1438
1439
1440
1441
1442

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.

1443
1444
1445

In regions where coal generates significant revenue for governments, organizations in the sector may
get better access to, and representation in meetings with, government representatives, which maylead to increased influence over public policy decisions.

1446
1447
1448
1449
1450
1451
1452
1453
1454
1455

Lobbying by the coal sector can obstruct sustainable development, for example, by misaligning policy,
regulation, and subsidies with the transition to a low-carbon economy. The coal sector has advocatedagainst ambitious climate policies through individual organizations in the sector and industry bodies.
These activities have often been targeted against enforcing meaningful carbon pricing, carbon
budgets, or other measures to reduce greenhouse gas (GHG) emissions that could leave coal assets
and resources stranded. These efforts have sometimes contradicted publicly stated corporate
strategies and positions that support policies addressing climate change (see also topic 12.2 Climate
adaptation, resilience, and transition). The coal sector has also lobbied for government subsidies,
contributing to increased dependence on fossil fuels and discouraging investment in renewableenergy and energy efficiency.

1456
1457
1458
1459
1460

While lobbying activities may aim to safeguard existing jobs and the livelihoods of communities living
adjacent to coal mining areas, advocacy and lobbying activities by the coal sector have also
contributed to hindering environmental policies; blocking or amending legislation on environmental
and social assessments of projects, or fair participation of all stakeholders; overturning restrictions on
resource development; and lowering labor standards, corporate taxes, and resource royalties.

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1461

Reporting on public policy

1462
1463

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 coal sector.
STANDARDSECTOR
STANDARD REF #DISCLOSUREManagement of the topic
GRI 3: Material
Topics 2021

12.22.1

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

Describe the organization’s stance on significant issues that are the focus
of its participation in public policy development and lobbying; and any
differences between these positions and its stated policies, goals, orother public positions.

•

Report whether the organization is a member of, or contributes to, any
representative associations or committees that participate in public policy
development and lobbying, including:- the nature of this contribution;- any differences between the organization’s stated policies, goals, orother public positions on significant issues related to climate change,
and the positions of the representative associations or committees. 22

Topic Standard disclosures
GRI 415:
Public Policy
2016

Disclosure 415-1 Political contributions

12.22.2

1464

References and resources

1465
1466

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

1467
1468

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

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

415: Public Policy 2016.

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1469

Glossary

1470
1471

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

1472
1473
1474

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.

1475
1476
1477
1478
1479
1480
1481
1482
1483
1484
1485
1486
1487
1488
1489
1490
1491
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1500
1501
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1522

•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

area of high biodiversity value
area protectedarea restoredbaseline
basic salarybenefitbusiness partner
business relationships
carbon dioxide (CO2) equivalentchildcollective bargaining
community development program
conflict of interest
corruption
direct (Scope 1) GHG emissions
discrimination
disposal
effluent
employeeenergy indirect (Scope 2) GHG emissions
exposure
forced or compulsory labor
freedom of association
freshwater
global warming potential (GWP)
governance bodygreenhouse gas (GHG)
grievance mechanism
groundwater
highest governance bodyhuman rights
impactindigenous peoples
infrastructure
local community
material topics
mitigation
occupational health and safety management systemother indirect (Scope 3) GHG emissions
parental leave
remedy / remediation
recycling
remuneration
renewable energy source
reporting period
Scope of GHG emissions
security personnel
senior executive

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1542

•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

services supported
severity (of an impact)significant air emission
significant operational change
spillstakeholder
supplier
supply chain
surface water
sustainable development/sustainability
value chain
vulnerable groupwaste
waste disposal method
water consumption
water withdrawal
water stressworkerwork-related hazard
work-related incident

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1543

Bibliography

1544
1545

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

1546

Introduction

1547
1548

1. European Communities, NACE Rev.2, Statistical classification of economic activities in theEuropean Community (NACE), Eurostat, Methodologies and Working Papers, 2008.

1549
1550

2. Executive Office of the President, Office of Management and Budget, North American
Industry Classification System (NAICS), 2017.

1551

3. FTSE Russell, ICB Structure. Taxonomy Overview, 2019.

1552
1553

4. S&P Dow Jones Indices and MSCI Inc., Revisions to the Global Industry Classification
Standard (GICS®) Structure, 2018.

1554
1555

5. Sustainable Accounting Standards Boards (SASB), Sustainable Industry Classification
System® (SICS®), sasb.org/find-your-industry/, accessed on 15 January 2022.

1556
1557

6. United Nations, International Standard Industrial Classification of All Economic Activities,
Revision 4, Statistical Papers Series M No. 4/Rev.4, 2008.

1558

Sector Profile
Authoritative instruments:

1559
1560

7. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2021: The PhysicalScience Basis, 2021.

1561
1562

8. United Nations Framework Convention on Climate Change (UNFCCC), Glasgow Climate
Pact, 2021.

1563
1564

9. United Nations Framework Convention on Climate Change (UNFCCC), Nationally determined
contributions under the Paris Agreement, 2021.

1565
1566

10. United Nations Framework Convention on Climate Change (UNFCCC), Paris Agreement,
2015.

1567
1568
1569

11. United Nations General Assembly, Resolution adopted by the General Assembly on 25
September 2015, Transforming our world: the 2030 Agenda for Sustainable Development,2015 (A/RES/70/1).
Additional references:

1570
1571

12. Britannica, Coal, Fossil fuel, britannica.com/science/coal-fossil-fuel#ref259096, accessed on
15 January 2022.

1572

13. Climate Action Tracker (CAT), Warming Projections Global Update, November 2021, 2021.

1573
1574
1575

14. Energy Information Administration (EIA), How much carbon dioxide is produced per
kilowatthour of U.S. electricity generation?, eia.gov/tools/faqs/faq.php?id=74&t=11, accessedon 15 January 2022.

1576
1577

15. P. Friedlingstein et al., 'Global Carbon Budget 2019', Earth System Science Data, vol.11, nr.
4, pp.1783–18384, 4 December 2019, doi.org/10.5194/essd-11-1783-2019.

1578

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

1579
1580

17. International Energy Agency (IEA), Coal 2019, iea.org/reports/coal-2019, accessed on 15
January 2022.

1581
1582

18. International Energy Agency (IEA), Coal Information: Overview, iea.org/reports/coalinformation-overview, accessed on 5 April 2021.

1583
1584

19. International Energy Agency (IEA), Net-zero by 2050: A Roadmap for the Global Energy
Sector, 2021.

Page 67 of 83

1585

20. International Energy Agency (IEA), Phasing out unabated coal, 2021.

1586
1587

21. International Energy Agency (IEA), World Energy Outlook 2020, 2020,
https://www.iea.org/reports/world-energy-outlook-2020, accessed 15 January 2022.

1588

22. International Energy Agency (IEA), World Energy Outlook 2021, 2021.

1589
1590

23. International Institute for Sustainable Development (IISD), State-Owned Companies
Transitioning Away from Coal, Mining and Coal-Fired Power, 2018.

1591
1592

24. International Labour Organization (ILO), ILO Guidelines for a just transition towards
environmentally sustainable economies and societies for all, 2015.

1593
1594

25. M. Jakob et al., ‘The Future of Coal in a Carbon-Constrained Climate’, Nature Climate
Change, vol. 10, nr. 8, pp. 704–7, August 2020, doi.org/10.1038/s41558-020-0866-1.

1595

26. Natural Resource Governance Institute (NRGI), The Resource Curse, 2015.

1596
1597

27. Organisation for Economic Co-operation and Development (OECD), International Energy
Agency (IEA), OECD Green Growth Studies: Energy, 2011.

1598
1599

28. Organisation for Economic Co-operation and Development (OECD), Arrangement on officially
supported export credits, 2020.

1600
1601

29. Powering Past Coal Alliance (PPCA), PPCA Members,
https://www.poweringpastcoal.org/members, accessed 15 January 2022.

1602
1603
1604

30. Principles for Responsible Investment (PRI), Phasing out investments in thermal coal, 2018,
unpri.org/climate-change/phasing-out-investments-in-thermal-coal/3281.article, accessed on
15 January 2022.

1605
1606
1607

31. O. Sartor, Institut du développement durable et des relations internationals (IDDRI) andClimate Strategies, Implementing coal transitions: Insights from case studies of major coalconsuming economies, 2018.

1608
1609
1610

32. R. Smith, ‘These are the world's biggest coal producers’,
https://www.weforum.org/agenda/2018/01/these-are-the-worlds-biggest-coal-producers/,
accessed on 15 January 2022.

1611

33. United Nations Environment Programme (UNEP), Emissions Gap Report 2019, 2019.

1612
1613
1614

34. United Nations Development Programme (UNDP), World Economic Forum (WEF), Columbia
Center on Sustainable Investment, Columbia University, Mapping Mining to the Sustainable
Development Goals: An Atlas, 2016.

1615
1616

35. United Nations Framework Convention on Climate Change (UNFCCC), Just Transition of the
Workforce, and the Creation of Decent Work and Quality Jobs, 2020.

1617
1618

36. United Nations Human Rights Special Procedures, Safe Climate. A Report of the Special
Rapporteur on Human Rights and the Environment, 2019 (A/74/161).

1619
1620

37. United Nations Interagency Framework Team for Preventive Action, Extractive Industries andConflict, 2012.

1621
1622
1623

38. S. Varadhan, ‘Coal India output falls for third straight month on tepid demand’, 2020,
reuters.com/article/coal-india-output/coal-india-output-falls-for-third-straight-month-on-tepiddemand-idINKBN2426N4, accessed on 15 January 2022.

1624
1625
1626

39. World Health Organization (WHO), Climate change and health, 2021,
https://www.who.int/news-room/fact-sheets/detail/climate-change-and-health, accessed 15
January 2022.
Resources:1627

40. GRI, Linking the SDGs and the GRI Standards, updated regularly.

1628
1629

41. GRI and UN Global Compact, Integrating the SDGs into corporate reporting: A practicalguide, 2018.

Page 68 of 83

1630

Topic 12.1 GHG emissions
Authoritative instruments:

1631
1632

42. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2007: The PhysicalScience Basis, 2007.

1633
1634

43. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Synthesis
Report, 2014.

1635
1636

44. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2021: The PhysicalScience Basis, 2021.

1637
1638

45. Intergovernmental Panel on Climate Change (IPCC), Good Practice Guidance andUncertainty Management in National Greenhouse Gas Inventories, 2001.
Additional references:1639

46. International Energy Agency (IEA), CO2 Emissions from Fuel Combustion Highlights, 2019.

1640
1641

47. International Energy Agency (IEA), Energy Efficiency 2018: Analysis and Outlooks to 2040,
2018.

1642
1643

48. International Energy Agency (IEA), Iron and Steel Technology Roadmap, 2020.
https://www.iea.org/reports/iron-and-steel-technology-roadmap, accessed 15 January 2022.

1644
1645

49. International Energy Agency (IEA), Methane Tracker, iea.org/reports/methane-tracker,
accessed on 31 May 2020.

1646

50. International Energy Agency (IEA), World Energy Outlook 2019, 2019.

1647

51. International Energy Agency (IEA), World Energy Outlook 2021, 2021.

1648
1649

52. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.

1650
1651
1652

53. R. McSweeney, ‘Methane emissions from fossil fuels ‘severely underestimated’’, 2020,
https://www.carbonbrief.org/methane-emissions-from-fossil-fuels-severely-underestimated,
accessed 15 January 2022.

1653
1654

54. N. Kholod, M. Evans, et al. Global methane emissions from coal mining to continue growing
even with declining coal production, 2020. https://doi.org/10.1016/j.jclepro.2020.120489.

1655
1656
1657
1658

55. United Nations Framework Convention on Climate Change (UNFCCC), ‘What do adaptation
to climate change and climate resilience mean?’, 2020, unfccc.int/topics/adaptation-andresilience/the-big-picture/what-do-adaptation-to-climate-change-and-climate-resilience-mean,accessed on 15 January 2022.

1659
1660

56. United States Energy Information Administration (EIA), Assumptions to the Annual Energy
Outlook 2019: Industrial Demand Module, 2019.

1661
1662
1663
1664

57. 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#:~:text=In%202020%2C%20total%20U.S.
%20electricity,CO2%20emissions%20per%20kWh, accessed on 15 January 2022.

1665
1666

58. United States Environmental Protection Agency (US EPA), Overview of Greenhouse Gases,
epa.gov/ghgemissions/overview-greenhouse-gases#methane, accessed on 15 January 2022.

1667

59. World Steel, Climate change and the production of iron and steel, 2021.
Resources:

1668
1669

60. Greenhouse Gas Protocol, Corporate Value Chain (Scope 3) Accounting and ReportingStandard, 2011.

1670

61. Greenhouse Gas Protocol, Global Warming Potential Values, 2015.

1671
1672

62. World Resources Institute (WRI), Estimating and Reporting the Comparative Emissions
Impacts of Products, 2019.

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1673

Topic 12.2 Climate adaptation, resilience, and transition
Authoritative instruments:

1674
1675

63. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Impacts,
Adaptation, and Vulnerability, 2014.

1676
1677

64. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Mitigation of
Climate Change, 2014.

1678
1679

65. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Impacts,
Adaptation, and Vulnerability, 2014.

1680

66. Intergovernmental Panel on Climate Change (IPCC), Global Warming of 1.5°C, 2018.
Additional references:

1681

67. Carbon Tracker Initiative, Carbon Budgets Explainer, 2018.

1682
1683

68. Carbon Tracker, Unburnable Carbon: Are the World’s Financial Markets Carrying a Carbon
Bubble?, 2011.

1684
1685
1686

69. E. Colombo & F. Fairhead, ‘Coal Investments: Up in Smoke?’https://www.sustainalytics.com/esg-research/resource/investors-esg-blog/coal-investmentsup-in-smoke; accessed on 15 January 2022.

1687
1688

70. A. Dagnachew, A. Hof, et al., Insight into Energy Scenarios: A comparison of key transitionindicators of 2˚C scenarios, 2019.

1689
1690

71. Intergovernmental Panel on Climate Change (IPCC), Special Report on Carbon Dioxide
Capture and Storage, 2005.

1691
1692

72. International Energy Agency (IEA), Coal Information: Overview, iea.org/reports/coalinformation-overview, accessed on 15 January 2022.

1693
1694

73. International Energy Agency (IEA), Net-zero by 2050: A Roadmap for the Global Energy
Sector, 2021.

1695

74. International Energy Agency (IEA), World Energy Outlook 2018, 2018.

1696

75. International Energy Agency (IEA), World Energy Outlook 2019, 2019.

1697

76. International Energy Agency (IEA), World Energy Outlook 2021, 2021.

1698
1699

77. International Union for Conservation of Nature (IUCN) Resolution adopted at the 2016 World
Conservation Congress, Defining Nature-based Solutions, 2016 (WCC-2016-Res-069-EN).

1700
1701

78. J. G. J. Olivier and J. A. H. W. Peters, Trends in global CO2 and total greenhouse gas
emissions: 2019 Report, 2020.

1702
1703

79. Organisation for Economic Co-operation and Development (OECD), International Energy
Agency (IEA), OECD Green Growth Studies: Energy, 2011.

1704
1705

80. Organisation for Economic Co-operation and Development (OECD), Monitoring the transition
to a low-carbon economy: a strategic approach to local development, 2015.

1706
1707
1708

81. M. F. Rahman, M. Mostofa, and S. Huq, ‘Low-Carbon Futures in Least-Developed Countries’,
wri.org/climate/expert-perspective/low-carbon-futures-least-developed-countries, accessed on
15 January 2022.

1709
1710
1711

82. O. Sartor, Institut du développement durable et des relations internationals (IDDRI) andClimate Strategies, Implementing coal transitions: Insights from case studies of major coalconsuming economies, 2018.

1712
1713
1714
1715
1716

83. Stockholm Environment Institute (SEI), International Institute for Sustainable Development(IISD), Overseas Development Institute (ODI), Climate Analytics, CICERO, and United
Nations Environment Programme (UNEP), The Production Gap: The discrepancy between
countries’ planned fossil fuel production and global production levels consistent with limiting
warming to 1.5°C or 2°C, 2019.

Page 70 of 83

1717
1718
1719

84. E. Stuart, ‘Leaving No One Behind in Sustainable Development Pathways’,
wri.org/climate/expert-perspective/leaving-no-one-behind-sustainable-development-pathways,
accessed on 5 April 2021.

1720
1721

85. United Nations Framework Convention on Climate Change (UNFCC), Just Transition of the
Workforce, and the Creation of Decent Work and Quality Jobs, 2020.

1722
1723

86. University of Cambridge, Climate change: Action, trends and implications for business: The
IPCC’s Fifth Assessment Report, Working Group 1, 2013.

1724
1725
1726

87. V. Veber, ‘Divestment: A Short-Sighted Solution for Responsible Coal Mine Closure’,
https://bettercoal.org/divestment-a-short-sighted-solution-for-responsible-coal-mine-closure/,
accessed on 15 January 2022.

1727

88. World Wide Fund for Nature (WWF), Asset Owner Guide on Coal Mining, 2017.
Resources:

1728

89. International Finance Corporation (IFC), Good Practice Note: Managing Retrenchment, 2005.

1729

90. Oxford Martin School, Oxford Martin Principles for Climate-Conscious Investment, 2018.

1730
1731

91. Task Force on Climate-Related Financial Disclosure (TCFD), Guidance on Climate-related
Metrics, Targets, and Transition Plans, 2021.

1732
1733

92. Task Force on Climate-related Financial Disclosures, Guidance on Scenario Analysis for NonFinancial Companies, 2020.

1734
1735

93. Task Force on Climate-Related Financial Disclosure (TCFD), Recommendations of the Task
Force on Climate-related Financial Disclosure, 2017.

1736

94. Transition Pathway Initiative (TPI), Methodology and Indicators Report, 2019.

1737
1738

95. World Resources Institute (WRI), A Recommended Methodology for Estimating andReporting the Potential Greenhouse Gas Emissions from Fossil Fuel Reserves, 2016.

1739

Topic 12.3 Closure and rehabilitation
Additional references:

1740
1741

96. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding theExtractive Industries, 2017.

1742
1743

97. International Energy Agency (IEA), World Energy Outlook 2020,
https://www.iea.org/reports/world-energy-outlook-2020, accessed on 15 January 2022.

1744
1745
1746

98. United Nations (UN) Tax Committee’s Subcommittee on Extractive Industries Taxation Issues
for Developing Countries, Guidance Note on the Tax Treatment of Decommissioning for the
Extractive Industries, 2016.

1747
1748
1749
1750

99. J. Watts and J. Ambrose, ‘Coal industry will never recover after coronavirus pandemic, say
experts’, The Guardian, 17 May 2020, theguardian.com/environment/2020/may/17/coalindustry-will-never-recover-after-coronavirus-pandemic-say-experts, accessed on 15 January
2022.

1751

100.

1752
1753

101.
United Nations Framework Convention on Climate Change (UNFCCC), Just
Transition of the Workforce, and the Creation of Decent Work and Quality Jobs, 2020.

1754

102.

World Bank, Managing Coal Mine Closure: Achieving a Just Transition for All, 2018.

1755

103.

World Bank, Mine Closure: A Toolbox for Governments, 2021.

1756
1757

104.
World Bank, Towards Sustainable Decommissioning and Closure of Oil Fields andMines: A Toolkit to Assist Government Agencies, 2010.

United Nations Development Programme (UNDP), Extracting Good Practices, 2018.

Resources:

Page 71 of 83

1758
1759

105.
International Council on Mining & Metals (ICMM), Closure Maturity Framework – Tool
for Closure User Guide, 2020.

1760
1761

106.
International Council on Mining & Metals (ICMM), Integrated Mine Closure – Good
Practice Guide, 2nd Edition, 2019.

1762

Topic 12.4 Air emissions
Additional references:

1763
1764

107. International Energy Agency (IEA), Energy and Air Pollution: World Energy Outlook Special
Report, 2016.

1765
1766

108. A. Markandya and P. Wilkinson, 'Electricity Generation and Health', The Lancet, vol 370, no.
9591, pp. 979–90, 15 September 2007, doi.org/10.1016/S0140-6736(07)61253-7.

1767
1768

109. Organisation for Economic Co-operation and Development (OECD), The Economic
Consequences of Outdoor Air pollution, 2016.

1769

110. L. Sloss, Quantifying emissions from spontaneous combustion, 2013.

1770
1771

111. Union of Concerned Scientists, How Coal Works, ucsusa.org/resources/how-coal-works,
accessed 17 October 2020.

1772
1773
1774
1775

112. United Nations Economic Commission for Europe (UNECE), Air pollution, ecosystems andbiodiversity,
unece.org/environmental-policy/conventions/envlrtapwelcome/cross-sectoral-linkages/airpollution-ecosystems-and-biodiversity.html, accessed on 15 January 2022.

1776
1777

113. World Health Organization (WHO), Air pollution, who.int/health-topics/air-pollution, accessed
31 May 2020.

1778
1779

114. World Health Organization (WHO), Air pollution and child health: Prescribing clean air,advance copy, 2018.

1780
1781

115. World Health Organization (WHO), Ambient Air Pollution: A Global Assessment of Exposureand Burden of Disease, 2016.
Resources:

1782
1783
1784

116. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.

Topic 12.5 Biodiversity
Authoritative instruments:

1785
1786

117. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Biodiversity,
2002.

1787

118. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land, 2019.
Additional references:1788

119. N. Butt, H. L. Beyer, et al., ‘Biodiversity Risks from Fossil Fuel Extraction’, Science, 2013.

1789
1790

120. Convention on Biological Diversity, Mainstreaming of Biodiversity into the Energy andMining Sectors, 2018.

1791
1792

121. Cross Sector Biodiversity Initiative (CSBI), A cross sector guide for implementing the
Mitigation Hierarchy, 2015.

1793
1794

122. International Union for Conservation of Nature (IUCN), Issues Brief: Biodiversity offsets,
iucn.org/resources/issues-briefs/biodiversity-offsets, accessed on 15 January 2022.

1795
1796

123. M. B. J. Harfoot, D. P. Tittensor, et al., ‘Present and future biodiversity risks from fossil fuelexploitation’, Conservation Letters, 2018.

Page 72 of 83

1797
1798

124. Organisation for Economic Co-operation and Development (OECD), Biodiversity Offsets:
Effective Design and Implementation, 2016.

1799
1800
1801
1802

125. United Nations Environment Programme (UNEP) and UN Environment Conservation
Monitoring Center (UNEPWCMC), Mainstreaming of Biodiversity into the Energy and Mining
Sectors: An Information Document for the 21st Meeting of the Subsidiary Body on Scientific,
Technical and Technological Advice (SBSTTA-21), 2017.

1803

126. World Bank, Biodiversity Offsets: A User Guide, 2016.
Resources:

1804
1805

127. International Finance Corporation (IFC), Performance Standard 6: Biodiversity Conservationand Sustainable Management of Natural Resources, 2012.

1806
1807
1808

128. 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.

1809
1810

129. Integrated Biodiversity Assessment Tool (IBAT) Alliance, Integrated Biodiversity
Assessment Tool, https://www.ibat-alliance.org/, accessed 15 January 2022.

1811

Topic 12.6 Waste
Authoritative instruments:

1812
1813

130. European Commission, Best Available Techniques (BAT) Reference Document for theManagement of Waste from Extractive Industries, 2018.
Additional references:

1814
1815

131. Alberta Energy Regulator, Tailings, aer.ca/providing-information/by-topic/tailings.html,
accessed on 5 April 2021.

1816
1817

132. European Commission, Mining waste, ec.europa.eu/environment/topics/waste-andrecycling/mining-waste_en, accessed on 15 January 2022.

1818
1819

133. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding
the Extractive Industries, 2017.

1820
1821

134. International Council on Mining and Metals, About tailings, https://www.icmm.com/engb/environmental-stewardship/tailings/about-tailings, accessed 15 January 2022.

1822
1823

135. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.

1824
1825
1826

136. 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.

1827
1828

137. Union of Concerned Scientists, The Hidden Cost of Fossil Fuels, 2008,
ucsusa.org/resources/hidden-costs-fossil-fuels, accessed 15 January 2022.

1829

138. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.

1830
1831
1832

139. United States Environmental Protection Agency (EPA), Basic Information about Surface
Coal Mining in Appalachia, epa.gov/sc-mining/basic-information-about-surface-coal-miningappalachia, accessed 15 January 2022.
Resources:

1833
1834
1835

140. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Waste Management, 2007.

Topic 12.7 Water and effluents
Additional references:

Page 73 of 83

1836
1837
1838

141. L. Allen, M. Cohen, et al., ‘Fossil Fuels and Water Quality’, The World's Water Volume 7:
The Biennial Report on Freshwater Resources, chapter 4, pp. 73-96, 2011,
worldwater.org/wp-content/uploads/2013/07/chapter_4_fossil_fuel_and_water_quality.pdf.

1839
1840

142. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding
the Extractive Industries, 2017.

1841
1842

143. Greenpeace, The Great Water Grab: How the Coal Industry is Deepening the Global Water
Crisis, 2016.

1843
1844

144. International Energy Agency (IEA), Water Energy Nexus: Excerpt from the World Energy
Outlook 2016, 2016.

1845

145. International Energy Agency (IEA), ‘Water for Energy’, World Energy Outlook 2012, 2012.

1846

146. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.

1847
1848

147. United States Environmental Protection Agency (US EPA), Profile of the Fossil Fuel ElectricPower Generation Industry, 1997.
Resources:

1849
1850

148. International Council for Mining and Metals (ICMM): Water Stewardship Framework, 2014.

Topic 12.8 Economic impacts
Authoritative instruments:

1851
1852

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

1853
1854

150. Bill & Melinda Gates Foundation, Paper 7: Leveraging extractive industries for skills
development to maximize sustainable growth and employment, 2015.

1855
1856
1857

151. Extractive Industries Transparency Initiative (EITI), Social and economic spending: The
impact of the extractive industries on economic growth and social development,
eiti.org/social-economic-spending, accessed on 15 January 2022.

1858
1859

152. International Institute for Environment and Development (IIED), Breaking New Ground:
Mining, Minerals and Sustainable Development, 2002.

1860
1861
1862

153. J.-F. Mercure, H. Pollitt, et al., ‘Macroeconomic impacts of stranded fossil fuels assets’,
Nature Climate Change, vol. 8, pp. 588-593, 2018, nature.com/articles/s41558-018-0182-1,
accessed on 15 January 2022.

1863
1864

154. United Nations Conference on Trade and Development (UNCTAD), Extractive industries:
Optimizing the value retention in host countries, 2012.

1865
1866

155. K. Storey, ‘Fly-in/Fly-out: Implications for Community Sustainability’, Sustainability, vol. 2,
pp. 1161-1181, 2010.

1867
1868
1869

156. United Nations Office for Disaster Risk Reduction (UNISDR), Words into Action Guidelines:
National Disaster Risk Assessment, Special Topics, D. Direct and Indirect Economic Impact,
2017.
Resources:

1870
1871

157. Mining Shared Value (MSV), Deutsche Gesellschaft für Internationale Zusammenarbeit(GIZ) GmbH, Mining Local Procurement Reporting Mechanism, 2017.

1872
1873

158. Organisation for Economic Co-operation and Development (OECD), Collaborative
Strategies for In-Country Shared Value Creation, 2016.

1874

Topic 12.9 Local communities
Authoritative instruments:

Page 74 of 83

1875
1876

159. Organisation for Economic Co-operation and Development (OECD), Due Diligence
Guidance for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
Additional references:

1877
1878

160. 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.

1879
1880

161. International Finance Corporation (IFC), Unlocking Opportunities for Women and Business:
A Toolkit of Actions and Strategies for Oil, Gas, and Mining Companies, 2018.

1881
1882

162. Organisation for Economic Co-operation and Development (OECD), The Economic
Consequences of Outdoor Air pollution, 2016.

1883

163. United Nations Development Programme (UNDP), Extracting Good Practices, 2018.

1884
1885
1886

164. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights
Guidance Tool for the Financial Sector, Mining and Metals,
unepfi.org/humanrightstoolkit/mining.php, accessed on 15 January 2022.

1887
1888

165. The Advocates for Human Rights: Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.
Resources:

1889
1890

166. International Finance Corporation (IFC), Guidance Note 4 Community Health, Safety, andSecurity, 2012.

1891
1892

167. International Finance Corporation (IFC), Performance Standard 4 Community Health,
Safety, and Security, 2012.

1893

Topic 12.10 Land and resource rights
Authoritative instruments:

1894
1895
1896

168. European Union and UN Interagency Framework Team for Preventive Action, Toolkit andGuidance for Preventing and Managing Land and Natural Resources Conflict: Land andConflict, 2012.

1897
1898

169. Organisation for Economic Co-operation and Development (OECD), Due Diligence
Guidance for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
Additional references:

1899
1900

170. Avocats Sans Frontières, Human Rights Implications of Extractive Industry Activities in
Uganda: A Study of the Mineral Sector in Karamoja and the Oil Refinery in Bunyoro, 2014.

1901
1902

171. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding
the Extractive Industries, 2017.

1903
1904
1905

172. Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services(IPBES), Report of the Plenary of the Intergovernmental Science-Policy Platform on
Biodiversity and Ecosystem Services on the work of its seventh session, 2019.

1906

173. International Council on Mining & Metals (ICMM), Land Acquisition and Resettlement, 2015.

1907
1908
1909

174. Pensamiento y Acción Social (PAS) and L. Turrriago, ‘Caso El Hatillo: El re-asentamiento
como la legalización del despojo y el acaparamiento de las tierras por el modelo
extractivista’, pas.org.co/hatillo-despojo-extractivista, accessed on 15 January 2022.

1910
1911

175. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.

1912
1913
1914

176. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights
Guidance Tool for the Financial Sector, Mining and Metals,
unepfi.org/humanrightstoolkit/mining.php, accessed on 15 January 2022.

Page 75 of 83

1915
1916
1917

177. United Nations Human Rights Office of the High Commissioner, Land and Human Rights,
ohchr.org/EN/Issues/LandAndHR/Pages/LandandHumanRightsIndex.aspx, accessed on 15
January 2022.

1918
1919
1920

178. F. Vanclay, ‘Project-induced displacement and resettlement: from impoverishment risks toan opportunity for development?’, Impact Assessment and Project Appraisal Journal, vol.
35, pp. 3-21, 2017, doi: 10.1080/14615517.2017.1278671.

1921

Resources:

1922
1923

179. International Finance Corporation (IFC), Good Practice Handbook: Land Acquisition andResettlement (draft), 2019.

1924
1925

180. International Finance Corporation (IFC), Guidance Note 5, Land Acquisition and Involuntary
Resettlement, 2012.

1926
1927

181. International Finance Corporation (IFC), Performance Standard 5, Land Acquisition andInvoluntary Resettlement, 2012.

1928

182. International Finance Corporation (IFC), Performance Standard 8: Cultural Heritage, 2012.

1929

Topic 12.11 Rights of indigenous peoples
Authoritative instruments:

1930
1931

183. International Labour Organization (ILO) Convention 169, ‘Indigenous and Tribal Peoples
Convention’, 1989.

1932
1933

184. United Nations (UN) Declaration, ‘United Nations Declaration on the Rights of Indigenous
Peoples’, 2007.
Additional references:

1934
1935
1936
1937

185. Amnesty International, ‘Inter-American Court ruling marks key victory for indigenous
peoples’, 2012,
amnesty.org/en/press-releases/2012/07/ecuador-inter-american-court-ruling-marks-keyvictory-indigenous-peoples-20, accessed on 15 January 2022.

1938
1939

186. Amnesty International, Out of sight, out of mind: Gender, indigenous rights, and energy
development, 2016.

1940
1941

187. A. Anongos, D. Berezhkov, et al., Pitfalls and pipelines: Indigenous peoples and extractive
industries, 2012.

1942

188. J. Burger, Indigenous Peoples, Extractive Industries and Human Rights, 2014.

1943
1944

189. European Parliament, Committee on Foreign Affairs, Report on Violation of the Rights ofIndigenous Peoples in the World, Including Land Grabbing, 2018.

1945
1946
1947

190. G. Gibson, K. Yung, et al. with Lake Babine Nation and Nak’azdii Whut’en, Indigenous
communities and industrial camps: Promoting healthy communities in settings of industrialchange, 2017.

1948
1949

191. Global Witness, Defenders of the earth: Global killings of land and environmental defenders
in 2016, 2017.

1950
1951

192. International Finance Corporation (IFC), Projects and People: A Handbook for Addressing
Project Induced In-Migration, 2009.

1952
1953
1954
1955
1956
1957

193. International Labour Organization (ILO), Observation (CEACR) – adopted 2018, published
108th ILC session (2019) Indigenous and Tribal Peoples Convention, 1989 (No. 169) –Venezuela, Bolivarian Republic of (Ratification: 2002), 2019,
ilo.org/dyn/normlex/en/f?p=NORMLEXPUB:13100:0::NO::P13100_COMMENT_ID,P11110_
COUNTRY_ID,P11110_COUNTRY_NAME,P11110_COMMENT_YEAR:3962283,102880,V
enezuela,%20Bolivarian%20Republic%20of, 2018.

1958

194. B. McIvor, First Peoples Law: Essays in Canadian Law and Decolonization, 2018.

Page 76 of 83

1959
1960

195. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.

1961
1962

196. United Nations Global Compact, A Business Reference Guide: United Nations Declarationon the Rights of Indigenous Peoples, 2013.

1963
1964
1965

197. 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.

1966
1967
1968

198. United Nations Permanent Forum on Indigenous Issues (UNPFII), Report of theinternational expert group meeting on extractive industries, Indigenous Peoples’ rights andcorporate social responsibility, 2009.

1969
1970
1971

199. United Nations Department of Economic and Social Affairs (UN DESA), Climate Change,
un.org/development/desa/indigenouspeoples/climate-change.html, accessed on 15 January
2022.

1972
1973

200. 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.

1974

Resources:

1975

201. Equator Principles, EP4, 2020.

1976

202. International Finance Corporation (IFC), Guidance Note 7: Indigenous Peoples, 2012.

1977
1978

203. International Finance Corporation (IFC), Performance Standard 7: Indigenous Peoples,
2012.

1979
1980

204. International Council on Mining & Metal (ICMM), Indigenous peoples and mining goodpractice guide, 2015.

1981

Topic 12.12 Conflict and security
Authoritative instruments:

1982
1983
1984

205. 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.

1985
1986

206. OECD, OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from
Conflict-Affected and High-Risk Areas, 2016.

1987
1988

207. Office of the High Commissioner for Human Rights (OHCR), Basic Principles on the Use ofForce and Firearms by Law Enforcement Officials, 1990.

1989
1990

208. Office of the High Commissioner for Human Rights (OHCR), Code of Conduct for Law
Enforcement Officials, 1979.

1991
1992

209. Voluntary Principles on Security and Human Rights, The Voluntary Principles on Security
and Human Rights, 2000.
Additional references:

1993
1994

210. Institute for Human Rights and Business (IHRB), From Red to Green Flags: The Corporate
Responsibility to Respect Human Rights in High-Risk Countries, 2011.

1995
1996

211. International Alert, Human rights due diligence in conflict-affected settings: Guidance forextractive industries, 2018.

1997
1998
1999
2000

212. 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, 2011.

2001
2002

213. K. Neu, and D., Avant, Overview of the relationship between PMSCs and extractive industry
companies from the Private Security Events Database, 2019.

Page 77 of 83

2003
2004
2005

214. Office of the High Commissioner for Human Rights (OHCHR), ‘Call for submissions: therelationship between private military and security companies and extractive industry
companies from a human rights perspective in law and practice’ 2019.

2006
2007

215. Office of the High Commissioner for Human Rights (OHCHR), Private military and security
companies in extractive industries – impact on human rights, 2017.

2008
2009

216. United Nations Environmental Programme (UNEP), From Conflict to Peacebuilding: The
Role of Natural Resources and the Environment, 2009.

2010

Resources:

2011

The following resources may help organizations in the coal sector report on this topic:

2012
2013

217. International Alert, Human Rights Due Diligence in Conflict-Affected Settings: Guidance forExtractive Industries, 2018.

2014
2015
2016

218. International Council on Mining & Metals (ICMM), International Committee of the Red Cross(ICRC), International Finance Corporation (IFC), and IPIECA, Voluntary Principles on
Security and Human Rights: Implementation Guidance Tools, 2011.

2017

Topic 12.13 Asset integrity and critical incident management
Additional references:

2018
2019

219. R. Sullivan, D. Russell, et al., Managing the Unavoidable: investment implications of achanging climate, 2009.

2020
2021

220. Business for Social Responsibility, Adapting to Climate Change: A Guide for the Mining
Industry, 2011.

2022
2023
2024

221. 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.
Resources:

2025
2026
2027

222. International Council on Mining & Metals (ICMM), United Nations Environment Programme(UNEP), Principles for Responsible Investment (PRI), Global Industry Standard on Tailings
Management, 2020.

2028
2029

223. International Council on Mining & Metals (ICMM), Health and safety critical control
management, 2015.

2030
2031

224. International Council on Mining & Metals (ICMM), United Nations Environment Programme(UNEP), Good practice in emergency preparedness and response, 2005.

2032
2033
2034

225. Organisation for Economic Co-operation and Development (OECD), Guidance on
Developing Safety Performance Indicators Related to Chemical Accident Prevention,
Preparedness and Response for Industry, 2008.

2035
2036

226. UK Health and Safety Executive, Step-By-Step Guide to Developing Process Safety
Performance Indicators, 2006.

2037

Topic 12.14 Occupational health and safety
Authoritative instruments:

2038
2039

227. International Labour Organization (ILO) Convention 176, ‘Safety and Health in Mines
Convention, 1995.
Additional references:

2040
2041
2042

228. 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 15 January 2022.

Page 78 of 83

2043
2044

229. Health and Safety Executive (HSE), Heat stress, hse.gov.uk/temperature/heatstress,
accessed on 5 April 2021.

2045
2046

230. International Labour Organization (ILO), Working towards sustainable development:
Opportunities for decent work and social inclusion in a green economy, 2012.

2047
2048
2049

231. Occupational Safety and Health Administration (OSHA) US Department of Labor, Hydrogen
Sulfide: Hazards, osha.gov/SLTC/hydrogensulfide/hazards.html, accessed on 15 January
2022.

2050
2051
2052

232. Occupational Safety and Health Administration (OSHA) US Department of Labor, Silica,
Crystalline: Health Effects, osha.gov/dsg/topics/silicacrystalline/health_effects_silica.html,
accessed on 15 January 2022.

2053
2054

233. 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.

2055
2056
2057

234. World Nuclear Association, Naturally-Occurring Radioactive Materials, 2019, worldnuclear.org/information-library/safety-and-security/radiation-and-health/naturally-occurringradioactive-materials-norm.aspx, accessed on 15 January 2022.

2058

Resources:2059

235. International Labour Organization (ILO), Safety and health in underground coalmines, 2009.

2060
2061

236. International Council on Mining & Metals (ICMM), Good practice guidance on occupational
health risk assessment, 2016.

2062
2063

237. International Council on Mining & Metals (ICMM), Overview of leading indicators foroccupational health and safety in mining, 2012.

2064

Topic 12.15 Employment practices
Authoritative instruments:

2065
2066

238. Organisation for Economic Co-operation and Development (OECD), Due Diligence
Guidance for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.
Additional references:

2067
2068
2069
2070

239. International Labour Organization (ILO), Mining (coal; other mining) sector,
ilo.org/global/industries-and-sectors/mining/lang--en/index.htm, accessed on 15 January
2022.

Topic 12.16 Child labor
Authoritative instruments:

2071
2072
2073

240. 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.

2074

241. International Labour Organization (ILO) Convention 138, ‘Minimum Age Convention’, 1973.

2075
2076

242. International Labour Organization (ILO) Convention 182, ‘Worst Forms of Child Labour
Convention’, 1999.

2077

243. United Nations (UN) Convention, ‘Convention on the Rights of the Child’, 1989.
Additional references:

2078
2079

244. International Labour Organisation, Global Estimates of Child Labour – Results and Trends
2012-2016, 2017.

2080
2081
2082

245. International Labor Organization (ILO), Mining and quarrying.
https://www.ilo.org/ipec/areas/Miningandquarrying/lang--en/index.htm, accessed on 15
January 2022.

Page 79 of 83

2083
2084
2085

246. 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.

2086

247. UNICEF, Children’s rights and the mining sector: UNICEF extractive pilot, 2015.

2087
2088

248. Unite States (U.S.) Department of Labor, 2018 List of Goods Produced by Child Labor or
Forced Labor, 2018.

2089
2090

249. United States Department of Labor, 2020 List of Goods Produced by Child Labor or Forced
Labor, 2020.

2091

Topic 12.17 Forced labor and modern slavery
Authoritative instruments:

2092

250. International Labour Organization (ILO) Convention 29, ‘Forced Labour Convention’, 1930.
Additional references:

2093
2094

251. M. Coderre-Proulx, B. Campbell, I Mandé, and International Labour Organization (ILO),
International migrant workers in the mining sector, 2016.

2095

252. Global Slavery Index, ‘Global Findings’, Global Slavery Index 2018.

2096
2097
2098

253. International Transport Workers’ Federation (ITF), ‘BHP ignores pleas to help starving crew’,
2019, itfglobal.org/en/news/bhp-ignores-pleas-help-starving-crew, accessed 15 January
2022.

2099
2100
2101

254. International Transport Workers’ Federation (ITF), ‘Bulk carrier detained in Australia, crew
owed $64,000’, 2019, https://www.itfglobal.org/en/news/bulk-carrier-detained-in-australiacrew-owed-64000, accessed on 15 January 2022.

2102
2103
2104

255. International Council for Mining and Metals (ICMM), Tackling modern slavery in the mining
supply chain, 2016, https://icmm.uat.byng.uk.net/en-gb/case-studies/action-against-modernslavery, accessed on 15 January 2022.

2105
2106

256. International Labour Organization (ILO) and Walk Free Foundation, Global estimates ofmodern slavery: forced labour and forced marriage, 2017.

2107
2108
2109

257. International Transport Workers’ Federation (ITF), ‘ITF and Malaviya Seven crew dismayed
by delay’, 2017, itfglobal.org/en/news/itf-and-malaviya-seven-crew-dismayed-delay,
accessed on 15 January 2022.

2110
2111
2112

258. National Union of Rail, Maritime and Transport Workers (RMT), ‘Modern day slavery charge
made by RMT’, 2016, rmt.org.uk/news/modern-day-slavery-charge-made-by-rmt, accessedon 15 January 2022.

2113
2114

259. United States Department of Labor, 2020 List of Goods Produced by Child Labor or Forced
Labor, 2020
Resources:

2115
2116
2117

260. Global Reporting Initiative (GRI), Responsible Labor Initiative, Advancing modern slavery
reporting to meet stakeholder expectations, 2019.

Topic 12.18 Freedom of association and collective bargaining
Authoritative instruments:

2118
2119

261. International Labour Organization (ILO), 386th Report of the Committee on Freedom of
Association, 2018.
Additional references:

Page 80 of 83

2120
2121

262. International Trade Union Confederation (ITUC), 2016 ITUC Global Rights Index: The
World's Worst Countries for Workers, 2016.

2122
2123
2124

263. International Trade Union Confederation (ITUC), Saudi Arabia bans trade unions andviolates all international labour standards, 2012, ituc-csi.org/saudi-arabia-bans-trade-unionsand, accessed on 15 January 2022.

2125

Topic 12.19 Non-discrimination and equal opportunity
Additional references:

2126
2127
2128

264. J. Soper, ‘Ghanaian Workers Fight Pay Discrimination’, 2015,
pulitzercenter.org/reporting/ghanaian-workers-fight-pay-discrimination, accessed on 31 May
2020.

2129
2130
2131

265. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights
Guidance Tool for the Financial Sector, Mining and Metals,
unepfi.org/humanrightstoolkit/mining.php, accessed on 15 January 2022.

2132
2133

266. The Advocates for Human Rights: Promoting Gender Diversity and Inclusion in the Oil, Gas,
and Mining Extractive Industries, 2019.

2134

Topic 12.20 Anti-corruption
Authoritative instruments:

2135
2136
2137

267. Organisation for Economic Co-operation and Development (OECD), Convention on
Combating Bribery of Foreign Public Officials in International Business Transactions andRelated Documents, 1997.
Additional references:

2138
2139

268. Extractives Industry Transparency Initiative (EITI), Factsheet: Disclosing beneficial
ownership, 2017.

2140
2141

269. Financial Action Task Force (FATF), FATF guidance: Politically exposed persons(recommendations 12 and 22), 2013.

2142
2143

270. International Monetary Fund, Fiscal Transparency Initiative: Integration of Natural Resource
Management Issues, 2019.

2144
2145

271. Natural Resource Governance Institute (NRGI), Beneath the Surface: The Case forOversight of the Extractive Industry Suppliers, 2020.

2146
2147

272. Natural Resource Governance Institute (NRGI), Twelve Red Flags: Corruption Risks in theAward of Extractive Sector Licenses and Contracts, 2017.

2148
2149

273. Organisation for Economic Co-operation and Development (OECD), Corruption in the
Extractive Value Chain: Typology of Risks, Mitigation Measures and Incentives, 2016.

2150
2151

274. Organisation for Economic Co-operation and Development (OECD), OECD Foreign Bribery
Report: An Analysis of the Crime of Bribery of Foreign Public Officials, 2014.

2152

275. Transparency International, Corruption Perceptions Index 2018, 2018.

2153
2154

276. E. Westenberg and A. Sayne, Beneficial Ownership Screening: Practical Measures to
Reduce Corruption Risks in Extractives Licensing, 2018.

2155
2156

277. A. Williams and K. Dupuy, Deciding over nature: Corruption and environmental impact
assessments, 2016.

2157
2158

Resources278. Extractives Industry Transparency Initiative (EITI), The EITI Standard, 2019.

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2159

Topic 12.21 Payments to governments
Authoritative instruments:

2160
2161
2162

279. 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.

2163
2164
2165

280. 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.
Additional references:

2166

281. M. Blom and et al, Subsidies and Costs of EU Energy, 2014.

2167
2168

282. Extractive Industries Transparency Initiative (EITI), Fact sheet: Project-level reporting in theextractive industries, 2018.

2169
2170
2171

283. Extractives Industries Transparency Initiative (EITI), Upstream Oil, Gas, and Mining StateOwned Enterprises, Governance Challenges and the Role of International ReportingStandards in Improving Performance, 2018.

2172
2173
2174

284. K. Obeng, Tax Justice and Extractive Transparency: Two faces of the same coin, 2018,https://www.pwyp.org/pwyp-resources/tax-justice-extractive-transparency-two-faces-coin/,
accessed on 15 January 2022.

2175
2176

285. A. Sayne, A. Gillies, and A. Watkins, Twelve Red Flags: Corruption Risks in the Award ofExtractive Sector Licenses and Contracts, 2017.

2177
2178

286. Transparency International, Under the Surface: Looking into Payments by Oil, Gas andMining Companies to Governments, 2018.

2179
2180

287. S. Whitley et al., and Overseas Development Institute (ODI), Cutting Europe’s Lifelines to
Coal: Tracking Subsidies in 10 Countries, 2017.

2181

Resources:

2182
2183

288. Extractives Industries Transparency Initiative (EITI), Reporting Guidelines for companies
buying oil, gas and minerals from governments, 2020.

2184

289. Extractives Industry Transparency Initiative (EITI), The EITI Standard, 2019.

2185
2186
2187

290. Organisation for Economic Co-operation and Development (OECD), Upstream Oil, Gas, andMining State-Owned Enterprises, Governance Challenges and the Role of International
Reporting Standards in Improving Performance, 2018.

2188

Topic 12.22 Public policy
Additional references:

2189
2190

291. Climate investigations, Coal’s Lonely Lobbyists, 2016, climateinvestigations.org/coal-lobby/,accessed on 5 April 2021.

2191

292. Competition Commission of India, Case No. 60 of 2017, 2017.

2192
2193

293. D. Coady, I. Parry, et al., Global Fossil Fuel Subsidies Remain Large: An Update Based on
Country-Level Estimates, 2019.

2194
2195

294. N. Graham, S. Daub, and B. Carroll, Mapping Political Influence: Political donations andlobbying by the fossil fuel industry in BC, 2017.

2196

295. European Parliament Directorate General for Internal Policies, Fossil Fuel Subsidies, 2017.

2197
2198

296. InfluenceMap, Climate Lobbying: How Companies Really Impact Progress on Climate,2018, influencemap.org/climate-lobbying, accessed on 15 January 2022.

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2199
2200
2201

297. InfluenceMap, Trade association and climate: Shareholders make themselves heard, 2018,
influencemap.org/report/Trade-associations-and-climate-shareholders-make-themselvesheard-cf9db75c0a4e25555fafb0d84a152c23, accessed on 15 January 2022.

2202
2203

298. D. Koplow, C. Lin, et al., Mapping the Characteristics of Producer Subsidies: A review ofpilot country studies, 2010.

2204
2205

299. Organisation for Economic Co-operation and Development (OECD), Lobbying,oecd.org/corruption-integrity/explore/topics/lobbying.html, accessed on 15 January 2022.

2206

300. Competition Commission of India, Case No. 60 of 2017, 2017.

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