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Keywords ESG CSR GRI mining

Abstract

The article is an analysis of the content of the reports of the national mining companies and vertically integrated operators in the energy value chain, in light of the guidelines of global standards of corporate social responsibility (CSR – Corporate Social Responsibility). A verification of the review of the literature and reports of selected companies in terms of non-financial data publication was conducted, that is information which is based on ES(G) (E – Environment; S – Social; G – Governance), especially considering all environmental and social aspects. It was also indicated which selected mining companies prepare integrated reports (financial and non-financial data), in line with the GRI (Global Report Initiative) guidelines and G4 Mining and Metals – the document contains a set of disclosures for use by all organizations in the Mining and Metals sector. According to the author, universal access to non-financial data expanding the circle of stakeholders and can mitigate the negative public opinion towards the mining industry. Integrated reporting is a new experience for Polish mining companies and vertically integrated energy groups reporting sent to various stakeholder groups, using the GRI guidelines. The analysis showed that only two domestic companies out of the 10, i.e. LW Bogdanka S.A. and KGHM Polska Miedź S.A. submitted the report for 2015, based on the indices dedicated to the, „mining and metals” Industry. The selection of companies has been dictated by their significant share in the mining industry in Poland. The article indicates skipping important aspects of the business activities of mining and vertically integrated enterprises, which should be a necessary part of the reports (due to the obvious impact of mining on the environment and society). It refers to the GRI G4 Mining and Metals guidelines as the indicators which are additional tools to reporting on sustainable development. The purpose of this article is to point out important aspects of the mining companies and vertically integrated enterprises which are omitted and, in the opinion of the author, should be the components of those reports.
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Abstract

Artykuł ma na celu ujawnienie wytycznych globalnej inicjatywy sprawozdawczej – GRI (Global Reporting Initiative) w kontekście podmiotów zintegrowanych pionowo w energetycznym łańcuchu wartości. Omówiono istotę funkcjonowania tego typu podmiotów, dokonano przeglądu literatury w tym zakresie oraz znaczenia zintegrowanego raportowania w kontekście ujawniania danych niefinansowych (ESG: E – Environment; S – Social; G – Governance). Bazując na zintegrowanych raportach spółek giełdowych wpisujących się w układ łańcucha tworzenia wartości od złoża po produkt finalny, jakim jest energia elektryczna trafiająca do odbiorcy końcowego, dokonano analizy pod kątem światowych standardów raportowania jako przejawów dobrych praktyk. Mowa tu o wytycznych zapisanych w dokumencie GRI Standards (Global Report Initiative), przy uwzględnieniu wytycznych zapisanych w dokumentach dedykowanych m.in. branży wydobywczej – G4 Mining and Metals i energetycznej – G4 Electric Utilities. Pokrótce omówiono te wskaźniki, bowiem brak jest wersji polskojęzycznej tych dokumentów. Wykazano, które aspekty (wskaźniki GRI) są uwzględniane w raportach, które pomijane, a zdaniem autorki winny być elementem przygotowywanych raportów. W tym celu przeanalizowano dwa zintegrowane raporty wybranych podmiotów tj. Grupa Kapitałowa Polska Grupa Energetyczna SA (GK PGE SA) i TAURON SA za 2015 r., podobne do siebie pod względem formy i treści. Ciekawy sposób ich prezentacji ułatwia nawigację interesujących danych.
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Abstract

The article presents the socio-environmental policy of the selected entities operating in the rock raw materials industry. Integrated reports prepared by mining entrepreneurs may be a source of verification of the “raw materials policy”, identified as a manifestation of the care of these entities for the environment and society. Rational deposit management is closely related to the raw material policy. The preparation of integrated reports is compulsory from as of January 2017 (in accordance with Directive 2014/95/EU) for large companies in the EU. These are companies that fulfil the criterion of the number of employees (500 persons for public interest entities required under the Directive to extend non-financial information) and the balance sheet total (>EUR 20 million EUR) or net income (>EUR 40 million EUR). This obligation mainly applies to mining enterprises involved in mining and processing hard coal, lignite or copper ore. The mining of non-energy raw materials is no less important. The rock raw materials are used, among others, in road construction, railways or construction, in the form of aggregates, and stone elements, and also in the paper, cosmetic and ceramic industries. The article aims to analyseanalyze the socio-environmental policy of mining entrepreneurs dealing with the exploitation of rock raw materials in accordance with latest GRI guidelines (Global Reporting Initiative – G4). The scope of activities was compared in accordance with the principles of sustainable development of three large companies operating in the Polish mining industry: Cemex, Górażdże Heidelberg Cement Group and Lafarge. They compared the extent to which and the form in which non-financial data are is presented. It was presented and included which of the mentioned companies take into account the full value chain in the reporting process, from mining operations to processing and sale products, into account.
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