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Directions for improving reports on environmental costs by mining companies

Folwarczny-Draga Magdalena

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2022

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z. 160

173--191

EN

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.

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Ponowna ocena oddziaływania inwestycji budowlanej na środowisko

Harasymiuk Jolanta, Szafranko Elżbieta, Walentynowicz Kaja

Materiały Budowlane

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2022

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nr 12

79--81

PL

Realizacja inwestycji budowlanych wiąże się z ingerencją w otaczające środowisko i dlatego powinna podlegać ocenie oddziaływania w odniesieniu do tych skutków. Procedura ponownej oceny oddziaływania na środowisko (EIRA) obowiązuje w Polsce od 2008 r., ale wciąż mało jest informacji na ten temat w literaturze. Lukę wypełniają przeprowadzone badania. Ich celem było opracowanie uogólnionego diagramu procedury oceny, która ma swoją specyfikę w porównaniu z oceną oddziaływania na środowisko. Artykuł wskazuje rodzaje przedsięwzięć budowlanych podlegających ponownej ocenie oraz źródła narzucania takiego obowiązku inwestorom w województwie podlaskim. W artykule dokonano analizy raportów środowiskowych przedkładanych w ramach ponownej oceny. Na podstawie uzyskanych wyników stwierdzono, że aż 84% raportów miało braki. Skutkowało to koniecznością wprowadzania poprawek oraz wydłużeniem czasu wymaganego na uzyskanie zgody na realizację przedsięwzięć.

EN

Building investments however, their implementation involves interference with the surrounding environment and must therefore be a subject to an assessment in relation to their environmental effects. Although the environmental impact reassessment (EIRA) procedure has been in force in Poland since 2008, it has been little recognized in the literature. The conducted researches fill this gap. The aim of them was to develop a diagram of the EIRA procedure, which has its own specificity compared to the environmental impact assessment (EIA) one. The article also indicates the types of construction projects that have been subjected to re-assessment and the sources of imposing such an obligation on investors in the Podlaskie province as a case-study. The article also analyses the environmental reports submitted as a part of the EIRA. Based on the results, it was found that as many as 84% of the reports were deficient. This resulted in the need to introduce amendments and extend the time required to obtain consent for the implementation of projects.

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Ciche raporty

Więcławski Łukasz

Energia i Recykling : gospodarka obiegu zamkniętego

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2021

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nr 2

34

PL

Po przeanalizowaniu danych z 226 dużych firm produkcyjnych z Unii Europejskiej zespół naukowców z Litwy, Polski i Szwecji doszedł do wniosku, że prawie nie wspominają one o zasadach gospodarki o obiegu zamkniętym w swoich raportach środowiskowych.

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Raportowanie ekologiczne - raport o oddziaływaniu przedsięwzięcia na środowisko, analiza porealizacyjna, przegląd ekologiczny

Pałasz J.

Problemy Ekologii

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2009

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R. 13, nr 4

173-176

PL

Pojęcie "raportowanie ekologiczne", czy też "raportowanie środowiskowe" nie występuje w polskich przepisach prawnych. W artykule przybliżono pojęcie raportowania ekologicznego oraz omówiono trzy jego formy występujące w procesie ocen oddziaływania na środowisko (OOŚ) i w procedurze inwestycyjnej: raport o oddziaływaniu przedsięwzięcia na środowisko, analizę porealizacyjną i przegląd ekologiczny. Zwrócono uwagę na najczęściej występujące błędy osłabiające jakość raportu.

EN

Notion "ecological reporting", or "environmental reporting" isn't appearing in Polish legal articles. In the article omprehending ecological reporting was moved closer as well as they discussed three his forms appearing in the process of environmental impact assessments and in the investment procedure: report on the influence of the undertaking on the environment, analysis and ecological inspection. Consideration was given to the most frequently occurring errors that weaken the quality of the report.

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Raport środowiskowy - teoria i praktyka

Piwowarczyk J., Steczko K.

Prace Instytutu Górnictwa Naftowego i Gazownictwa

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2000

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nr 110 wyd. konferencyjne

847--851

EN

Environmental Reports are the main channel for delivering to public opinion the information on the firm attitude to problems of environment protection. The trends towards environmental reporting has grown because of market usually promotes greater corporate responsibility and selfregulation. This article introduces and explains the role of Environmental Report, describes the requirements on Report preparation contained in guidelines and also talks over essential content of environmental reports published by firms active in of oil and gas exploration and production.