Sustainability Reporting in the Mining Sector: Exploring Its Symbolic Nature
研究了矿业公司可持续性报告的象征性本质，发现遵循全球模板可能产生低于合规的效果，即通过模糊责任和影响来维护共同利益。
Sustainability reporting (SR) has become a well-entrenched practice in the mining sector. Failure to adequately live up to societal expectations is now considered a significant threat to the viability of the industry. There is general agreement that broad endorsement of standards for nonfinancial disclosure supports mining companies to improve their image, while conflicts persist. Because sustainability reports “speak” on behalf of sustainably operating organizations and may create socio-political effects, we explore the symbolic nature of SR. We conceive of SR as a performative practice to research how it interferes with the world that it seeks to represent. Our case study research suggests that conformity with global templates is not an end in itself but might create below-compliance effects if a common interest in mining is developed in local arenas that avoids clarification of impacts and maintains ambiguity over responsibility.