224
A. Mallqui et al.
This study is not without limitations. The underlying rationale of this study is that
one can make an inference from sustainability reports on actual corporate sustainability activities. Consequently, those activities are neglected that are not reported
through perhaps conducted. Another limitation of this approach is that it does not
evaluate the impact of every single activity. Finally, the small sample size and the
time interval analyzed.
References
Aragón-Correa JA, Hurtado-Torres N, Sharma S, García-Morales VJ (2008) Environmental strategy
and performance in small firms: a resource-based perspective. J Environ Manag 86(1):88–103
Chapple W, Moon J (2005) Corporate social responsibility (CSR) in Asia: a seven-country study
of CSR web site reporting. Bus Soc 44(4):415–441
Cho CH, Michelon G, Patten DM (2012) Enhancement and obfuscation through the use of graphs in
sustainability reports: an international comparison, sustain. Account Manag Policy J 3(1):74–88
Coetzee CM, Van Staden CJ (2011) Disclosure responses to mining accidents: South African
evidence. Account Forum 35(4):232–246
Deegan C, Rankin M (1996) Do Australian companies report environmental news objectively?:
an analysis of environmental disclosures by firms prosecuted successfully by the environmental
protection authority. Account Audit Account J 9(2):50–67
Deegan C, Rankin M, Tobin J (2002) An examination of the corporate social and environmental
disclosures of BHP from 1983–1997: a test of legitimacy theory. Account Audit Account J
15(3):312–343
Dery FX, Idemudia U, Gruber JS, Kayira J (2019) Identifying and clarifying environmental policy
best practices for the mining industry—a systematic review. J Clean Product 222:922–933
Dudka S, Adriano DC (1997) Environmental impacts of metal ore mining and processing: a review.
J Environ Qual 26(3):516–528
Eisenhardt KM (1989) Building theories from case study research. Acad Manag Rev 14(4):532–550
Escanciano C, Fernández B, Suárez A (2010) Organización de la actividad preventiva y gestión de
la seguridad y salud laboral en la minería española: experiencia de las empresas certificadas ISO
9001. Dirección Organ 40:86–98
Fifka MS (2013) Corporate responsibility reporting and its determinants in comparative perspective—a review of the empirical literature and a meta-analysis. Bus Strategy Environ 22(1):1–35
Fombrun CJ, Gardberg NA, Barnett M (2000) Opportunity platforms and safety nets: corporate
citizenship and reputational risk. Bus Soc Rev 105(1):85–106
Friese S (2011) Using ATLAS.ti for analyzing the financial crisis data [67 paragraphs]. For Qual
Soc Res 12(1), Art. 39
Fuisz-Kehrbach SK (2015) A three-dimensional framework to explore corporate sustainability
activities in the mining industry: current status and challenges ahead. Resour. Policy 46(1):101–
115
Giurco D, Cooper C (2012) Minería y sostenibilidad: haciendo las preguntas correctas. Minero Ing
29:3–12
Godfrey PC (2005) The relationship between corporate philanthropy and shareholder wealth: a risk
management perspective. Acad Manag Rev 30(4):777–798
Gomes CM, Kneipp JM, Kruglianskas I, Barbieri Da Rosa LA, Bichueti RS (2014) Management
for sustainability in companies of the mining sector: an analysis of the main factors related with
the business performance. J Clean Product 84(1):84–93
Gomes CM, Kneipp JM, Kruglianskas I, Barbieri Da Rosa LA, Bichueti RS (2015) Management for
sustainability: an analysis of the key practices according to the business size. Ecol Ind 52:116–127
A. Mallqui et al.
This study is not without limitations. The underlying rationale of this study is that
one can make an inference from sustainability reports on actual corporate sustainability activities. Consequently, those activities are neglected that are not reported
through perhaps conducted. Another limitation of this approach is that it does not
evaluate the impact of every single activity. Finally, the small sample size and the
time interval analyzed.
References
Aragón-Correa JA, Hurtado-Torres N, Sharma S, García-Morales VJ (2008) Environmental strategy
and performance in small firms: a resource-based perspective. J Environ Manag 86(1):88–103
Chapple W, Moon J (2005) Corporate social responsibility (CSR) in Asia: a seven-country study
of CSR web site reporting. Bus Soc 44(4):415–441
Cho CH, Michelon G, Patten DM (2012) Enhancement and obfuscation through the use of graphs in
sustainability reports: an international comparison, sustain. Account Manag Policy J 3(1):74–88
Coetzee CM, Van Staden CJ (2011) Disclosure responses to mining accidents: South African
evidence. Account Forum 35(4):232–246
Deegan C, Rankin M (1996) Do Australian companies report environmental news objectively?:
an analysis of environmental disclosures by firms prosecuted successfully by the environmental
protection authority. Account Audit Account J 9(2):50–67
Deegan C, Rankin M, Tobin J (2002) An examination of the corporate social and environmental
disclosures of BHP from 1983–1997: a test of legitimacy theory. Account Audit Account J
15(3):312–343
Dery FX, Idemudia U, Gruber JS, Kayira J (2019) Identifying and clarifying environmental policy
best practices for the mining industry—a systematic review. J Clean Product 222:922–933
Dudka S, Adriano DC (1997) Environmental impacts of metal ore mining and processing: a review.
J Environ Qual 26(3):516–528
Eisenhardt KM (1989) Building theories from case study research. Acad Manag Rev 14(4):532–550
Escanciano C, Fernández B, Suárez A (2010) Organización de la actividad preventiva y gestión de
la seguridad y salud laboral en la minería española: experiencia de las empresas certificadas ISO
9001. Dirección Organ 40:86–98
Fifka MS (2013) Corporate responsibility reporting and its determinants in comparative perspective—a review of the empirical literature and a meta-analysis. Bus Strategy Environ 22(1):1–35
Fombrun CJ, Gardberg NA, Barnett M (2000) Opportunity platforms and safety nets: corporate
citizenship and reputational risk. Bus Soc Rev 105(1):85–106
Friese S (2011) Using ATLAS.ti for analyzing the financial crisis data [67 paragraphs]. For Qual
Soc Res 12(1), Art. 39
Fuisz-Kehrbach SK (2015) A three-dimensional framework to explore corporate sustainability
activities in the mining industry: current status and challenges ahead. Resour. Policy 46(1):101–
115
Giurco D, Cooper C (2012) Minería y sostenibilidad: haciendo las preguntas correctas. Minero Ing
29:3–12
Godfrey PC (2005) The relationship between corporate philanthropy and shareholder wealth: a risk
management perspective. Acad Manag Rev 30(4):777–798
Gomes CM, Kneipp JM, Kruglianskas I, Barbieri Da Rosa LA, Bichueti RS (2014) Management
for sustainability in companies of the mining sector: an analysis of the main factors related with
the business performance. J Clean Product 84(1):84–93
Gomes CM, Kneipp JM, Kruglianskas I, Barbieri Da Rosa LA, Bichueti RS (2015) Management for
sustainability: an analysis of the key practices according to the business size. Ecol Ind 52:116–127