M.Tech. Internal Auditing / Mining can have a positive impact on Namibia by contributing towards economic growth and infrastructure development, by creating jobs, and by increasing foreign currency earnings; but on the other hand, the exploration of natural resources often runs in parallel with corruption, exploitation, environmental devastation, and population displacement through migrant labour. It is therefore imperative for mines to be sustainable in their operations: in other words, mines must protect and enhance the economic, social and environmental milieus of Namibia. The main objective of a mining company is profit maximisation through exploitation of natural resources, and the company can therefore be defensive, even antagonistic, towards sustainable operations and sustainability reporting. The pressure from mining companies' stakeholders for them to be transparent in their operations, and to report on all sustainability-related issues is increasing, and research has indicated that mining companies are, in the majority, supportive of the initiative, and realise the advantages of pursuing sustainable operations. Research results from the study indicated that between the different types of companies, and between countries, there is a significant variation in the sustainability reporting performance, both delivered and required. Improvement opportunities were identified in a number of areas with regards to the quality, consistency and extent of sustainability reporting. The rationale and the motivation for this study was therefore to determine the standard of integrated sustainability reporting being achieved by mining companies in Namibia, in order to determine the needs and shortcomings in the sustainability reporting arena. The final deliverable of this study was to develop a reporting framework which could enable enhanced integrated sustainability reporting by providing the mining industry in Namibia with a structured framework that conforms to world class standards.
Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:tut/oai:encore.tut.ac.za:d1001114 |
Date | January 2013 |
Creators | Eagleton, Stephen. |
Source Sets | South African National ETD Portal |
Language | English |
Detected Language | English |
Type | Text |
Format |
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