The Mining and Metals Sector Disclosures document contains a set of disclosures for use by all organizations in the Mining and Metals sector. The disclosures cover key aspects of sustainability performance that are meaningful and relevant to the Mining and Metals sector and which are not sufficiently covered in the G4 Guidelines.
The Mining and Metals Sector Disclosures should be used by all organizations in the Mining and Metals sector that wish to prepare a report ‘in accordance’ with the G4 Guidelines, either Core or Comprehensive. Please consult the ‘in accordance’ criteria on pages 11-14 of the G4 Guidelines – Reporting Principles and Standard Disclosures.
The Mining and Metals Sector Disclosures should be used in addition to and not as a replacement of the G4 Guidelines. Together, the G4 Guidelines and the Mining and Metals Sector Disclosures make up the reporting framework for the Mining and Metals sector.
This document contains additional disclosure requirements and guidance on existing G4 content, and standalone Aspects, Indicators and guidance for the sector.
