Corporate social responsibility reporting in mining sector. The European Union perspective

Purpose: In this paper the author presents an overview of CSR reporting practices in general and then within the mining context. Design/methodology/approach: analyzing the literature on the subject. Literature studies include Polish and foreign publications. Findings: The EU Directive 2014/95/EU is the first step but there is a need for further steps directed towards unifying the principles and content of non-financial statements and getting the CSR reporting practices closer to financial ones to guarantee the reliability of the data disclosed in these areas. Originality/value: There are presented some voluntary sectoral initiatives focused on sustainability issues in mining industry as well as sustainability reporting guidelines of Global Reporting Initiative with its mining and metals sector supplement. The second part of the paper discusses the activities of mandating the CSR reporting at European Union level through EU Directive 2014/95/EU which obliges certain large undertakings to prepare a non-financial statement containing information relating to corporate social responsibility aspects.

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Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2020).