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Directions for improving reports on environmental costs by mining companies

Folwarczny-Draga Magdalena

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2022

z. 160

173--191

Purpose: Recent years have brought a very dynamic increase in the importance of the environmental aspects of the activities conducted by enterprises in the mining industry. This is mainly due to the currently binding legal requirements in the field of environmental protection, which impose a number of obligations on business entities, aimed at limiting the impact of activities on the natural environment, removing effects, as well as rehabilitating areas affected by this activity. In order to be able to fully manage the environmental costs incurred by companies in connection with pro-ecological activities, it is necessary to provide appropriate tools and enable people dealing with the above-mentioned issues to raise their qualifications. In the article, in addition to the literature review, an attempt was made to present the issues related to the reporting of environmental costs in the mining sector, both in terms of creating reports, classification of costs and the knowledge of employees dealing with the above mentioned issue and identification of areas requiring improvement. For this purpose, a specially created questionnaire was used, the results of which were also presented in the article. Design/methodology/approach: The article presents the results of a survey on the awareness of environmental costs in people who deal with the above-mentioned costs. The test results are presented by means of graphs. Findings: The most important problems related to environmental cost reporting by mining companies include: reporting only those costs that are required by law, insufficient knowledge of environmental costs among employees preparing reports, lack of a detailed classification of environmental costs dedicated to the mining sector. As part of the survey, problems related to reporting of environmental costs by mining plants were identified. They were mainly related to the knowledge of the concept of environmental costs by those responsible for reporting them and adequate training in the field of these costs. Additionally, the level of employee interest in participation in conferences and courses related to environmental costs was examined. Originality/value: This article is dedicated to employees of the mining sector and students of mining faculties. The article presents a change in the perception of environmental costs incurred by hard coal mines as only negative, and the extension of environmental reports to include costs incurred, inter alia, for preventive measures and the use of questionnaire surveys as a method of measuring employees' awareness of environmental costs was proposed.