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Article
Relationship Between Sustainability Performance and Disclosure Policies of Mining Firms
SME Annual Conference and Expo 2022
  • Mahelet G. Fikru, Missouri University of Science and Technology
  • LiLi Eng, Missouri University of Science and Technology
  • E. A. Gyawu
  • Kwame Awuah-Offei, Missouri University of Science and Technology
Abstract

Investors and other stakeholders are increasingly concerned about the quality and quantity of sustainability disclosures as well as the extent to which such disclosures correlate with sustainability practices of mining firms. This is because disclosure policies vary widely across firms in terms of extensiveness, materiality, and disclosed topic. In this paper, we conduct a preliminary examination of the relationship between sustainability performance and disclosure. We use sustainability performance indicators such as water and energy use and the Sustainability Accounting Standards Board's (SASB's) standards to evaluate disclosures. Our preliminary results show that some measures of sustainability performance (energy use) are negatively correlated to the amount and quality of disclosures while others (water use) are not. Thus, investors should not judge sustainability performance based solely on the amount and quality of sustainability disclosures. In addition, our results suggest that firm size and ownership as well as institutional membership could impact the strength of correlations between disclosure policy and sustainability performance.

Department(s)
Economics
Second Department
Business and Information Technology
Third Department
Mining Engineering
International Standard Book Number (ISBN)
978-171384508-9
Document Type
Article - Conference proceedings
Document Version
Citation
File Type
text
Language(s)
English
Rights
© 2022, All rights reserved.
Publication Date
1-1-2022
Publication Date
01 Jan 2022
Citation Information
Mahelet G. Fikru, LiLi Eng, E. A. Gyawu and Kwame Awuah-Offei. "Relationship Between Sustainability Performance and Disclosure Policies of Mining Firms" SME Annual Conference and Expo 2022 (2022) p. 53 - 58
Available at: http://works.bepress.com/lili-eng/55/