A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil

• Type: Article in International Scientific Journal
• Date: 2024-11-20

Authors

Angotii, M (Author) Other; Ferreira, ACD (Author) Other; Eugénio, T (Author) Other; Branco, Manuel Castelo (Author) FEP; Queiroz, JM (Author) Other

Journal

Title: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL

Vol. 15 No. 6

Pages: 1286-1309

ISSN: 2040-8021

Indexing

ISI Web of Knowledge - 1 Citation

Scopus - 1 Citation

Other information

Authenticus ID: P-010-HNC

DOI: 10.1108/sampj-05-2023-0297

Abstract (EN): PurposeThis study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.Design/methodology/approachDistinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.FindingsThe results for all environmental externalities appeared to be negative, as companies' attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.Practical implicationsThe authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.Social implicationsThe authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.Originality/valueThis study's findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.

Language: English

Type (Professor's evaluation): Scientific

No. of pages: 24