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Indirect environmental aspects in ESG reporting for mining operations

R. Kozakiewicz

Published 2025 in IOP Conference Series: Earth and Environment

ABSTRACT

This article introduces an enhanced framework for identifying and describing indirect environmental aspects within the environmental management system of mining plants. The comprehensive identification of environmental aspects, including indirect ones, is a fundamental component of a company’s environmental policy. It also aligns with ESG (Environmental, Social, and Governance) indicators, which are reported under voluntary Corporate Social Responsibility (CSR) systems and in compliance with the EU “CSR Directive” for non-financial reporting. The study proposes a novel categorization of indirect environmental aspects into three main areas and ten distinct groups. It further emphasizes the importance of broadening the scope of these aspects to incorporate technological advancements and proactive engagement with local communities. The proposed framework also highlights the potential for mining companies to identify positive indirect environmental contributions, particularly in areas related to climate change adaptation and enhancing resilience against natural disasters. By integrating these considerations, mining plants can not only address environmental challenges but also strengthen their social and environmental impact. The insights provided in this research contribute to a more holistic understanding of environmental responsibilities in the mining sector, fostering sustainable development and improving alignment with global sustainability goals.

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