Publicação

Sustainability reporting case study: mining in Nigeria

Detalhes bibliográficos
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
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