Is the Extractive Industry Transparency Initiative (EITI) sufficient to generate transparency in environmental impact and legacy risks? The Zambian minerals sector
Is the Extractive Industry Transparency Initiative (EITI) sufficient to generate transparency in environmental impact and legacy risks? The Zambian minerals sector
复制标题
采掘业透明度倡议 (EITI) 是否足以提高环境影响和遗留风险的透明度？
DOI：
10.1016/j.jclepro.2016.04.036
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发表时间：
2016
期刊：
影响因子：
--
通讯作者：
D. Doepel
中科院分区：
文献类型：
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作者：
A. R. Sequeira;M. McHenry;A. Morrison‐Saunders;H. Mtegha;D. Doepel
建立行政和财政机制，以实现透明度，遵守与地雷作业和关闭有关的法律的框架，是一项重大挑战。确保所有合规和违规方适当程度的披露、透明度和问责制，并确保外部有关各方能够获得这一信息，是实现矿业部门良好治理的基石。本研究调查了赞比亚矿业公司自愿环境披露情况，作为采掘业透明度倡议（EITI）如何实现透明度和问责制的指标。我们的研究结果借鉴了三个来源：文献综述，定性的主要数据与采掘业透明度倡议和政府官员和内容分析，比较公共环境报告，通过公司网站，共27个采矿公司在赞比亚经营。我们的分析发现，非EITI和EITI选定的公司在国家，子公司或跨国公司层面披露了类似的环境责任条款。虽然遵守《采掘业透明度倡议》可能会改善采矿公司的环境财务披露，但自愿披露的信息的细节和具体性对调查政府和公司在环境和治理方面是否遵守法律的第三方来说不够透明。我们提出了解决方案，以实现实践中的透明度，通过将汇总的国际自愿倡议（类似于EITI）与采矿金融证券和矿山关闭立法中的强制性司法管辖区级改革联系起来，这些立法在公开的矿权一级进行。这些改革既能使金融交易独立核算，又能提高国家矿业部门治理能力，从而吸引国际投资，激励创新、环境可持续和经济上有益的采矿业。
Developing administrative and financial mechanisms to achieve transparency and compliance with legal frameworks related to mine operation and closure is a major challenge. Ensuring the appropriate level of disclosure, transparency, and accountability of all compliant and non-compliant parties, and accessibility of this information to external interested parties is a cornerstone of achieving a well-governed minerals sector. This research investigates mining company voluntary environmental disclosures in Zambia as an indicator of how the EITI (Extractive Industry Transparency Initiative) may or may not achieve transparency and accountability. Our research findings drew on three sources: literature review, qualitative primary data with EITI and government officials and content analysis to compare public environmental reporting via company websites of a total of 27 mining companies operating in Zambia. Our analysis found that non-EITI and EITI selected companies disclose similar provisions for environmental liabilities at country, subsidiary, or multinational level. While EITI compliance may improve the environmental financial disclosure by mining companies, the detail and specificity of the voluntarily disclosed information is insufficiently transparent to third parties investigating whether governments and companies are compliant with the law in terms of environmental and governance considerations. We propose solutions to achieve transparency in practice by linking aggregated international voluntary initiatives (akin to the EITI) with mandatory jurisdiction-level reforms in mining financial securities and mine closure legislation accounted at the tenement level that is publicly available. Such reforms enable both independent accounting of financial transactions and improved national capacity for minerals sector governance that attracts international investment and incentivises an innovative, environmentally sustainable, and an economically beneficial mining industry.