Sustainable Development Reporting in the Australian Minerals Processing Industry

摘要

Although environmental and sustainable development reporting has now become widespread in the Australian mining and minerals processing sector, there remains a great deal of diversity in reporting contents and practice. Moreover concerns remain about the effectiveness of reporting for delivering the company's business case for sustainable development as well as for communicating sustainable development performance to a range of external stakeholders. This paper therefore reviews the status of sustainable development reporting in the Australian minerals processing industry. Pertinent international and national developments are briefly captured, leading to a discussion of the framework for integrating sustainable development reporting with sustainable development management (as proposed by the World Business Council for Sustainable Development). This leads to a discussion of the results of a comparative review of sustainable development reports of a cross-section of eight Australian resource companies. Best practice elements are highlighted in regard to reporting on company context, governance, performance and assurance.