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Sustainability reporting case study: mining in Nigeria

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Resumo:The importance of sustainability reporting in the mining sector has gained international prominence due to the significant environmental and social impacts associated with extractive activities. In Nigeria, however, sustainability reporting practices remain inadequate, compromised, and poorly trusted by stakeholders. Despite global trends promoting transparency and corporate accountability, Nigerian mining companies are frequently accused of biased reporting, lack of independent verification, and minimal community engagement. This discrepancy between stated sustainability commitments and actual corporate behaviour has serious implications for community welfare, environmental integrity, and investor confidence. This study adopted a mixed-methods research design, combining both qualitative and quantitative approaches to comprehensively investigate these issues. Primary qualitative data were collected through fifteen (15) semi-structured, in-depth interviews with professionals selected from academia, legal practice, consultancy, public service, and self-employment sectors, based on their expertise in environmental impact assessment (EIA), health impact assessment (HIA), legal advocacy, community relations, and mining consultancy. Simultaneously, quantitative data were gathered through a careful and logical review of 8 major mining companies sustainability reports which were produced by the companies. The qualitative data were thematically analysed to identify recurring patterns and critical insights, while the quantitative data were statistically analysed to provide complementary evidence and validate emerging themes. The findings reveal a widespread distrust of corporate sustainability reports, underpinned by a lack of transparency, absence of third-party audits, non-compliance with international standards, low public awareness, and restricted access to reliable environmental data. Qualitative results further showed that 82% of respondents perceived mining companies' sustainability reports as unreliable, while 76% highlighted the lack of independent verification as a major concern. Mining companies were found to exploit Nigeria’s weak regulatory environment, often neglecting global best practices. Based on these findings, the study recommends urgent reforms targeted at policymakers, mining corporations, and civil society organizations. Critical measures include strengthening regulatory frameworks, institutionalizing independent third-party audits, empowering local communities, promoting the use of digital reporting platforms, and integrating sustainability principles into corporate governance structures to rebuild stakeholder trust and accountability in Nigeria's mining sector.
Autores principais:Jang, Macham Andrawus
Assunto:Sustainability reporting Stakeholder trust Mining sector Nigeria Environmental governance Corporate accountability Third-party audits Transparency Ciências Sociais::Economia e Gestão
Ano:2025
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade do Minho
Idioma:inglês
Origem:RepositóriUM - Universidade do Minho
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author Jang, Macham Andrawus
author_facet Jang, Macham Andrawus
author_role author
contributor_name_str_mv Pinto, Lígia
RepositóriUM - Universidade do Minho
country_str PT
creators_json_txt [{\"Person.name\":\"Jang, Macham Andrawus\"}]
datacite.contributors.contributor.contributorName.fl_str_mv Pinto, Lígia
RepositóriUM - Universidade do Minho
datacite.creators.creator.creatorName.fl_str_mv Jang, Macham Andrawus
datacite.date.Accepted.fl_str_mv 2025-07-04T00:00:00Z
datacite.rights.fl_str_mv http://purl.org/coar/access_right/c_abf2
datacite.subjects.subject.fl_str_mv Sustainability reporting
Stakeholder trust
Mining sector
Nigeria
Environmental governance
Corporate accountability
Third-party audits
Transparency
Ciências Sociais::Economia e Gestão
datacite.titles.title.fl_str_mv Sustainability reporting case study: mining in Nigeria
dc.contributor.none.fl_str_mv Pinto, Lígia
RepositóriUM - Universidade do Minho
dc.creator.none.fl_str_mv Jang, Macham Andrawus
dc.date.Accepted.fl_str_mv 2025-07-04T00:00:00Z
dc.format.none.fl_str_mv application/pdf
dc.identifier.none.fl_str_mv https://hdl.handle.net/1822/97289
dc.language.none.fl_str_mv eng
dc.rights.cclincense.fl_str_mv http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.none.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.rights.copyright.fl_str_mv openAccess
dc.subject.none.fl_str_mv Sustainability reporting
Stakeholder trust
Mining sector
Nigeria
Environmental governance
Corporate accountability
Third-party audits
Transparency
Ciências Sociais::Economia e Gestão
dc.title.fl_str_mv Sustainability reporting case study: mining in Nigeria
dc.type.none.fl_str_mv http://purl.org/coar/resource_type/c_bdcc
description The importance of sustainability reporting in the mining sector has gained international prominence due to the significant environmental and social impacts associated with extractive activities. In Nigeria, however, sustainability reporting practices remain inadequate, compromised, and poorly trusted by stakeholders. Despite global trends promoting transparency and corporate accountability, Nigerian mining companies are frequently accused of biased reporting, lack of independent verification, and minimal community engagement. This discrepancy between stated sustainability commitments and actual corporate behaviour has serious implications for community welfare, environmental integrity, and investor confidence. This study adopted a mixed-methods research design, combining both qualitative and quantitative approaches to comprehensively investigate these issues. Primary qualitative data were collected through fifteen (15) semi-structured, in-depth interviews with professionals selected from academia, legal practice, consultancy, public service, and self-employment sectors, based on their expertise in environmental impact assessment (EIA), health impact assessment (HIA), legal advocacy, community relations, and mining consultancy. Simultaneously, quantitative data were gathered through a careful and logical review of 8 major mining companies sustainability reports which were produced by the companies. The qualitative data were thematically analysed to identify recurring patterns and critical insights, while the quantitative data were statistically analysed to provide complementary evidence and validate emerging themes. The findings reveal a widespread distrust of corporate sustainability reports, underpinned by a lack of transparency, absence of third-party audits, non-compliance with international standards, low public awareness, and restricted access to reliable environmental data. Qualitative results further showed that 82% of respondents perceived mining companies' sustainability reports as unreliable, while 76% highlighted the lack of independent verification as a major concern. Mining companies were found to exploit Nigeria’s weak regulatory environment, often neglecting global best practices. Based on these findings, the study recommends urgent reforms targeted at policymakers, mining corporations, and civil society organizations. Critical measures include strengthening regulatory frameworks, institutionalizing independent third-party audits, empowering local communities, promoting the use of digital reporting platforms, and integrating sustainability principles into corporate governance structures to rebuild stakeholder trust and accountability in Nigeria's mining sector.
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spelling engengThe importance of sustainability reporting in the mining sector has gained international prominence due to the significant environmental and social impacts associated with extractive activities. In Nigeria, however, sustainability reporting practices remain inadequate, compromised, and poorly trusted by stakeholders. Despite global trends promoting transparency and corporate accountability, Nigerian mining companies are frequently accused of biased reporting, lack of independent verification, and minimal community engagement. This discrepancy between stated sustainability commitments and actual corporate behaviour has serious implications for community welfare, environmental integrity, and investor confidence. This study adopted a mixed-methods research design, combining both qualitative and quantitative approaches to comprehensively investigate these issues. Primary qualitative data were collected through fifteen (15) semi-structured, in-depth interviews with professionals selected from academia, legal practice, consultancy, public service, and self-employment sectors, based on their expertise in environmental impact assessment (EIA), health impact assessment (HIA), legal advocacy, community relations, and mining consultancy. Simultaneously, quantitative data were gathered through a careful and logical review of 8 major mining companies sustainability reports which were produced by the companies. The qualitative data were thematically analysed to identify recurring patterns and critical insights, while the quantitative data were statistically analysed to provide complementary evidence and validate emerging themes. The findings reveal a widespread distrust of corporate sustainability reports, underpinned by a lack of transparency, absence of third-party audits, non-compliance with international standards, low public awareness, and restricted access to reliable environmental data. Qualitative results further showed that 82% of respondents perceived mining companies' sustainability reports as unreliable, while 76% highlighted the lack of independent verification as a major concern. Mining companies were found to exploit Nigeria’s weak regulatory environment, often neglecting global best practices. Based on these findings, the study recommends urgent reforms targeted at policymakers, mining corporations, and civil society organizations. Critical measures include strengthening regulatory frameworks, institutionalizing independent third-party audits, empowering local communities, promoting the use of digital reporting platforms, and integrating sustainability principles into corporate governance structures to rebuild stakeholder trust and accountability in Nigeria's mining sector.application/pdfporSustainability reporting case study: mining in NigeriaJang, Macham AndrawusPinto, LígiaHostingInstitutionOrganizationalRepositóriUM - Universidade do Minhoe-mailmailto:repositorium@usdb.uminho.ptrepositorium@usdb.uminho.ptTID2039980812025-07-042025-042025-07-04T00:00:00ZHandlehttps://hdl.handle.net/1822/97289http://purl.org/coar/access_right/c_abf2open accessSustainability reportingStakeholder trustMining sectorNigeriaEnvironmental governanceCorporate accountabilityThird-party auditsTransparencyhttp://www.oecd.org/science/inno/38235147.pdfFields of Science and Technology (FOS)Ciências Sociais::Economia e Gestão2353617 bytesliteraturehttp://purl.org/coar/resource_type/c_bdccmaster thesis2025-07-04http://creativecommons.org/licenses/by-nc-nd/4.0/openAccesshttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://repositorium.uminho.pt/bitstreams/9ef6b25d-9f0b-40a6-b12b-67c92b9cb122/download
spellingShingle Sustainability reporting case study: mining in Nigeria
Jang, Macham Andrawus
Sustainability reporting
Stakeholder trust
Mining sector
Nigeria
Environmental governance
Corporate accountability
Third-party audits
Transparency
Ciências Sociais::Economia e Gestão
status SINGLETON
subject.fl_str_mv Sustainability reporting
Stakeholder trust
Mining sector
Nigeria
Environmental governance
Corporate accountability
Third-party audits
Transparency
subject.other.fl_str_mv Ciências Sociais::Economia e Gestão
title Sustainability reporting case study: mining in Nigeria
title_full Sustainability reporting case study: mining in Nigeria
title_fullStr Sustainability reporting case study: mining in Nigeria
title_full_unstemmed Sustainability reporting case study: mining in Nigeria
title_short Sustainability reporting case study: mining in Nigeria
title_sort Sustainability reporting case study: mining in Nigeria
topic Sustainability reporting
Stakeholder trust
Mining sector
Nigeria
Environmental governance
Corporate accountability
Third-party audits
Transparency
Ciências Sociais::Economia e Gestão
topic_facet Sustainability reporting
Stakeholder trust
Mining sector
Nigeria
Environmental governance
Corporate accountability
Third-party audits
Transparency
Ciências Sociais::Economia e Gestão
url https://hdl.handle.net/1822/97289
visible 1