Sustainability accounting and reporting in the mining industry: current literature and directions for future research

摘要

This paper explores sustainability accounting and reporting in the mining industry through an analysis of the literature in the Journal of Cleaner Production from 2004 to 2013. It complements the special issue papers on the theme of sustainability accounting and reporting by discussing prior literature on this aspect in this journal. The research design involved a manual analysis of all articles where a two stage screening process was undertaken to ascertain: firstly, whether an article was based on the mining context; and secondly, where it addressed sustainability accounting and reporting. It was found that while sustainability accounting and reporting practices are evolving, progress is slow. Mining companies were not fully accountable for their sustainability impacts, a situation that was exacerbated in a developing country context. However, some positive developments were also observed such as partnerships with NGOs and improving practices in specific contexts. Moreover, a number of these studies provided practical recommendations for improving sustainability accounting and reporting in the mining industry. A need for effective sustainability management and credible reporting is recommended for mining companies in their transition to sustainability. After discussing the state of the existing literature, future research opportunities are highlighted. This paper contributes to the literature and practice by providing an understanding of current mining sustainability accounting and reporting practices, assessed through the academic literature. Future research directions that have the potential to provide an understanding of sustainability accounting and reporting issues not addressed in the current literature are also outlined within the context of the mining industry. These include new developments such as integrated reporting, climate change accounting and water accounting, coupled with an emphasis on sustainability reporting and auditing, and consideration of a range of stakeholders, social issues and differing contexts.