Mining Sustainability Practices in Latin America
215
Table 1 (continued)
Dimension
Code
Definition
Integrated
Activities that cover more than one
issue e.g., sustainability management
systems or sustainability committee
covering environmental, health,
safety, and social issues or are not
further specified
Value chain step Supply
Activities related to external suppliers
such as the development of local
suppliers, safety training for
contracted drilling and blasting team,
requesting environmental standards
from the producer of large haul trucks
or earthmoving equipment
manufacturer
Production
Activities related to mining
companies, own operations from
exploration to mine closure such as
waste management during the
exploration phase, employee safety,
rehabilitation of land after shut down
of operations
Product
Activities related to product,s use and
end of life-cycle such as recycling
facilities for metals and reuse of
material
Non-allocable (NA)
Activities that cover more than one
step e.g., policy relevant for suppliers,
as well as own employees or, are not
allocatable to any specific value chain
step e.g., charitable contributions
Source Fuisz-Kehrbach (2015)
3 Research Design
The three-dimensional framework presented above is applied empirically through a
content analysis of sustainability reports for seven Latin American mining companies, it was considered the last sustainability report published on its website (year
2018). This research design has been chosen because content analysis of corporate
sustainability disclosure allows for a systematic and consistent investigation and
is an appropriate research method to examine comparative positions and trends in
reporting (Pellegrino and Lodhia 2012). Moreover, content analysis is the dominant
and traditional research method to investigate the sustainability disclosure practices
of companies (Coetzee and van Staden 2011; Fifka 2013; Parker 2005). Content
analysis of sustainability reports is not without criticism due to the use of impression
management tactics and the manipulative potential of voluntary corporate disclosure
215
Table 1 (continued)
Dimension
Code
Definition
Integrated
Activities that cover more than one
issue e.g., sustainability management
systems or sustainability committee
covering environmental, health,
safety, and social issues or are not
further specified
Value chain step Supply
Activities related to external suppliers
such as the development of local
suppliers, safety training for
contracted drilling and blasting team,
requesting environmental standards
from the producer of large haul trucks
or earthmoving equipment
manufacturer
Production
Activities related to mining
companies, own operations from
exploration to mine closure such as
waste management during the
exploration phase, employee safety,
rehabilitation of land after shut down
of operations
Product
Activities related to product,s use and
end of life-cycle such as recycling
facilities for metals and reuse of
material
Non-allocable (NA)
Activities that cover more than one
step e.g., policy relevant for suppliers,
as well as own employees or, are not
allocatable to any specific value chain
step e.g., charitable contributions
Source Fuisz-Kehrbach (2015)
3 Research Design
The three-dimensional framework presented above is applied empirically through a
content analysis of sustainability reports for seven Latin American mining companies, it was considered the last sustainability report published on its website (year
2018). This research design has been chosen because content analysis of corporate
sustainability disclosure allows for a systematic and consistent investigation and
is an appropriate research method to examine comparative positions and trends in
reporting (Pellegrino and Lodhia 2012). Moreover, content analysis is the dominant
and traditional research method to investigate the sustainability disclosure practices
of companies (Coetzee and van Staden 2011; Fifka 2013; Parker 2005). Content
analysis of sustainability reports is not without criticism due to the use of impression
management tactics and the manipulative potential of voluntary corporate disclosure