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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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