Declaration of the Sustainable Development Goals of Mining Companies and the Effect of Their Activities in Selected Areas

Round 1

Reviewer 1 Report

It seems like a report only. Authors may need to work on the motivation and objective/s of the study by formulating basic research questions in the form of hypotheses. What's the criteria to choose only 3 mining companies KGHM, JSW and LW Bogdanka.

Author Response

R.#1 Thank you for your detailed review. Taking into account all comments, the article has been changed and expanded. The article has all the elements of a scientific work: a defined goal (completed in the Introduction section: "The main goal of the article is to verify the declarations of companies in terms of selected SDGs and evaluate their actual activities. "), planned and implemented methodology, and the results were discussed. The data for the manuscript came from non-financial reports published on the websites of mining companies, being only the basis for further analyses. Several research methods were used in the article, i.e. a review of regulations and scientific articles, a qualitative review of the literature, the development of a categorization framework and a comparative method based on a case study. Hypotheses were not defined, but the aim of the work was formulated. The criterion for selecting 3 mining companies (KGHM, LW Bogdanka, JSW) was dictated by the fact that all entities have a defined business model in which mining/mining is the core operating activity.  The methodological approach is shown in the diagram. For better understanding, a detailed description has been added in the text.

Reviewer 2 Report

The article addresses a very relevant and current topic. The writing is sometimes unclear. The objectives are diffuse and the introduction to the topic does not clarify. The literary review should have better academic support, it lacks a counterpoint with other works.

The methodological approach is unclear, which then results in sometimes confusing and vague results.

The discussion should compare the results obtained with the initial assumptions.

The article needs to be clearer and more fluid so as not to distract the reader from reading.

Author Response

R.#2 Thank you for your detailed review. Taking into account all comments, the article has been changed and expanded.

Thank you for the suggestion.

We agree with Reviewer, we added literary review with better academic support, it connects with other works. 

In section 2:

The recommendation for companies is to eliminate greenwashing by publishing detailed official reports on green policy and company achievements (Pimonenko et al. 2020 https://doi.org/10.3390/su12041679). Therefore, in order to improve the implementation of sustainable development goals in the mining sector, there is a need for methodologies and tools for assessing/quantifying activities consistent with the SDGs (Alves et al. 2021 https://doi.org/10.1016/j.resourpol.2020.101648). An example of such solutions is the definition of challenges faced by the mining industry in India in achieving sustainable practices (Marimuthu et al. 2021 https://doi.org/10.1016/j.spc.2021.02.005).

In section 3:

The sustainable mining framework should take into account the entire life cycle of the mined mineral (Gorman&Dzombak 2018 https://doi.org/10.1016/j.resconrec.2018.06.001).

(...)

Building partnerships and responding to community needs is key (Fraser 2021 https://doi.org/10.1016/j.resourpol.2018.02.003). It is necessary to find a balance between economic issues, profitability, and social license to operate, accepted by stakeholders. The effectiveness and efficiency of the mining industry along with social responsibility can be combined when a mining facility operates with dual legitimacy – internal and external – which is strongly influenced by stakeholders (Rodrigues et al. 2022, https://doi.org/10.3390/jrfm15100425 Rodrigues&Mendes 2018 https://doi.org/10.1016/j.jclepro.2018.01.163 Hąbek et al. https://actamont.tuke.sk/pdf/2019/n1/3habek.pdf). 

(...)

The evolution of sustainability reports has been observed by Perez and Sanchez (2009 https://doi.org/10.1007/s00267-008-9269-1). As a unique process, it depends, among others, on from stakeholders, resources, and expert support in disclosing non-financial results. 

(...)

Awareness of the SDGs among the business community is high and as shown by the Italian example (Izzo et al. 2020 https://doi.org/10.3390/su12083494) most listed companies have introduced a reference to the SDGs of disclosed practices in published materials, but the exact nature and requirements The SDGs and the definitions of specific KPIs associated with them are still unknown.

The methodological approach is shown in the diagram. For better understanding, a detailed description has been added in the text. We changed this section as below:

The multi-stage research analysis (Figure 1) began with the characteristics of the entities. In the first step, research objects were selected (Table 1). It resulted from the fact that only these three domestic companies (JSW, KGHM, LW Bogdanka) report on sustainable development and have a defined business model in which mining is the core operating activity(). In the second stage, the most important aggregate information on entities was compiled along with a list of good practices in non-financial reporting (Table 2). The third stage is the preliminary analysis of the content of the reports (according to the proposed criteria). Reported social and environmental areas are listed in relation to international guidelines and standards (Table 3). In the next step, the declarations of 3 Polish companies regarding the implementation of the SDGs were compiled (Table 4) and the most active entity (KGHM) was selected. This stage ends the analysis of non-financial reporting for 3 Polish companies. Then, a categorization framework was developed by comparing KGHM with an international concern (Barrick Gold), indicating the criteria of association (Table 5). The categorization framework has been focused on the social area, because various reporting of activities related to climate goals (comparing environmental indicators) is difficult. Convergent, i.e. three sustainable development goals reported by both companies were indicated (Appendix 2). Evaluation criteria and the actual implementation of a given goal were defined for these 2 entities (KGHM, Barrick Gold) in the years 2017-2020. In the final stage, the obtained results were discussed.

The discussion was supplemented.

We believe that the introduced additions and changes will contribute to the transparent form of the article.

Reviewer 3 Report

Thank you for the opportunity to read this paper. I think the aim of the research is fit with the journal, but some improvements are required:

1.      Introduction is to short maybe you can add some additional information about the novelty and importance of the research. Fülöp, M. T., Breaz, T. O., He, X., Ionescu, C. A., Cordoş, G. S., & Stanescu, S. G. (2022). The role of universities' sustainability, teachers' wellbeing, and attitudes toward e-learning during COVID-19. Frontiers in Public Health, 10; Akram, U., Fülöp, M. T., Tiron-Tudor, A., Topor, D. I., & Căpușneanu, S. (2021). Impact of digitalization on customers’ well-being in the pandemic period: challenges and opportunities for the retail industry. International Journal of Environmental Research and Public Health, 18(14), 7533.SDGs and reporting standards (GRI, SASB) maybe a table that synthesized all the information’s where good.

2.      Results Reporting of SD goals in industry entities it well`

3.      Research methodology after the figure 1 pleas add some information’s before the next section.

4.      Data maybe you can make a connection with the next paragraph after the table 5.

5.      Result are well

6.      Discussion must be linked to the existing literature and what is new in this research.

Pleas add some conclusion limitations and future research.

Good luck!

Author Response

R.#3 Thank you for your detailed review. Taking into account all comments, the article has been changed and expanded.

Thank you for your opinion. 

1. We added some novelty and important information to the research. https://doi.org/10.1016/j.resconrec.2018.06.001 

https://doi.org/10.1007/s00267-008-9269-1

https://doi.org/10.1016/j.resourpol.2020.101648

https://doi.org/10.1016/j.resourpol.2018.02.003

https://doi.org/10.1016/j.spc.2021.02.005

https://doi.org/10.3390/jrfm15100425 

https://doi.org/10.3390/su12083494 

https://doi.org/10.3390/su12041679 

https://doi.org/10.1016/j.jclepro.2018.01.163

https://actamont.tuke.sk/pdf/2019/n1/3habek.pdf 

Thank you for the suggestion but after reviewing the article proposals, we were unable to find an appropriate reference to the topic of our research area.

1. Thank you.
2. We added some information before the next section, which more explains the research steps.
3. In RESEARCH METHODOLOGY we added a connection with tables and data. The methodological approach is shown in the diagram. For better understanding, a detailed description has been added in the text.

The multi-stage research analysis (Figure 1) began with the characteristics of the entities. In the first step, research objects were selected (Table 1). It resulted from the fact that only these three domestic companies (JSW, KGHM, LW Bogdanka) report on sustainable development and have a defined business model in which mining is the core operating activity(). In the second stage, the most important aggregate information on entities was compiled along with a list of good practices in non-financial reporting (Table 2). The third stage is the preliminary analysis of the content of the reports (according to the proposed criteria). Reported social and environmental areas are listed in relation to international guidelines and standards (Table 3). In the next step, the declarations of 3 Polish companies regarding the implementation of the SDGs were compiled (Table 4) and the most active entity (KGHM) was selected. This stage ends the analysis of non-financial reporting for 3 Polish companies. Then, a categorization framework was developed by comparing KGHM with an international concern (Barrick Gold), indicating the criteria of association (Table 5). The categorization framework has been focused on the social area, because various reporting of activities related to climate goals (comparing environmental indicators) is difficult. Convergent, i.e. three sustainable development goals reported by both companies were indicated (Appendix 2). Evaluation criteria and the actual implementation of a given goal were defined for these 2 entities (KGHM, Barrick Gold) in the years 2017-2020. In the final stage, the obtained results were discussed.

4. Ok.

5. Supplemented information.

6. Conclusion limitations and future research - the proposed new method needs to be tested on other examples. Which will fully allow you to learn about its strengths and weaknesses and to introduce possible modifications.

Round 2

Reviewer 1 Report

This study has no theoretical significant. This study is just a company comparison in one economic perspective, which can not be generalized in global context. 

Author Response

Dear Reviewer

Thank you for your useful suggestion, valuable comments and remarks on the article. 

Taking into account all 3 Reviewers' comments we changed and expanded the manuscript.

We added the research hypothesis: 1. Introduction (...) The research hypothesis is: it is possible to verify the implementation of selected sustainability objectives based on data reported by mining companies. Connected with 7. Summary (...)

This study is not only one economic perspective but two main metrics were proposed for the social area, i.e. occupational health and safety (as an important factor in the mining industry in relation to the entities' financial performance and diversity in management and supervisory bodies (the topic of diversity is discussed on many levels, and as the results of Baker et al. [66] show organizations that have even a small number of women in their top management/governance bodies are more likely to improve the effectiveness of their work-life balance initiatives private sector and benefit from greater representation of women in management positions). Furthermore, additional indicators were proposed in the areas of science and education, sport, recreation, culture, and tradition, relating them to the total annual revenues of the companies.

The methodological approach is shown in the diagram. For better understanding, a detailed description has been added in the text. We changed this section as below:

The multi-stage research analysis (Figure 1) began with the characteristics of the entities. In the first step, research objects were selected (Table 1). It resulted from the fact that only these three domestic companies (JSW, KGHM, LW Bogdanka) report on sustainable development and have a defined business model in which mining is the core operating activity(). In the second stage, the most important aggregate information on entities was compiled along with a list of good practices in non-financial reporting (Table 2). The third stage is the preliminary analysis of the content of the reports (according to the proposed criteria). Reported social and environmental areas are listed in relation to international guidelines and standards (Table 3). In the next step, the declarations of 3 Polish companies regarding the implementation of the SDGs were compiled (Table 4) and the most active entity (KGHM) was selected. This stage ends the analysis of non-financial reporting for 3 Polish companies. Then, a categorization framework was developed by comparing KGHM with an international concern (Barrick Gold), indicating the criteria of association (Table 5). The categorization framework has been focused on the social area, because various reporting of activities related to climate goals (comparing environmental indicators) is difficult. Convergent, i.e. three sustainable development goals reported by both companies were indicated (Appendix 2). Evaluation criteria and the actual implementation of a given goal were defined for these 2 entities (KGHM, Barrick Gold) in the years 2017-2020. In the final stage, the obtained results were discussed.

Conclusion limitations and future research - the proposed new method needs to be tested on other examples. Which will fully allow us to learn about its strengths and weaknesses and to introduce possible modifications.

It is worth emphasizing that the expenses of companies supporting activities consistent with the sustainable development goals are a reliable criterion. These are not just declarations of action, but concrete measures to support initiatives. However, financial issues are not the only criterion. A detailed description of the activity of companies can be found in the attachments (applies to Polish entities as well as global examples).

Authors

Author Response File: Author Response.pdf

Reviewer 2 Report

Article on a very relevant topic. The text is fluid and well written.

The article is well organized and structured.

The literature review was improved. The methodology is now clearer and more fluid.

The authors made the changes requested by the reviewers. I have no further repairs to make.

Author Response

Thank you

Reviewer 3 Report

Please thank in consideration all of the suggestions make in the first review.

Thank you!

 

Author Response

Thank you