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Narrative accounting for mining in Ghana: An old defence against a new threat?
حسابداری روایت برای معدن در غنا: دفاع قدیمی در برابر یک تهدید جدید؟-2021 This article is concerned with aspects of how accounting and accountants figure in economics and policy issues
related to mineral and fossil fuel extraction, production and use. Starting by appraising whether narrative ac-
counting by a transnational mining corporation is attuned to the people working or living in an area affected by
the mining operations, it goes on to considering how data, calculations and communications pertaining to sus-
tainability are applied. This includes what connections the people involved perceive between accounting and
sustainability. Data were obtained through qualitative fieldwork in and around the Damang Mine in Ghana,
comprising interviews with employees and in the community, and analysis of documents. Corporation executives
use narrative accounting to back claims that they invest hugely in sustainability, so having, in their words, a
social licence to operate from host community stakeholders. This reflects accounting figuring in resource allocation
choices, including in terms of how shareholder capital is managed to generate greater societal value and to
operate sustainably. However, although many local people see themselves as deriving some benefit from the
socio-economic activities of the mining corporation, they see accounting as not their business, being more
economic than environmental or social. The inference is that accounting continues to serve purposes of man-
agement control of production, distributing value-added in favour of capital providers and managing image
reflected in the notion of having a social licence to operate. Despite their belief that accounting and accountants
having roles to play in sustainability, they generally cannot identify these roles. These findings imply that, if
account providers are serious about being corporately responsible towards affected people, they must do more to
ensure that environmental and social aspects receive enough attention to convince those people that they are
truly being engaged with on equal terms, in addition to convincing a wider audience that the reports they
produce are reliable and relevant to sustainability in practice. keywords: پایداری | حسابداری | غانیان | بخش معدن | مجوز اجتماعی | Sustainability | Accounting | Ghanaians | Mining sector | Social licence |
مقاله انگلیسی |
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The Importance of the Social License to Operate at the Investment and Operations Stage of Coal Mining Projects: Application using a Decision Support System
اهمیت پروانه اجتماعی برای فعالیت در مرحله سرمایه گذاری و عملیات پروژه های استخراج زغال سنگ: درخواست با استفاده از سیستم پشتیبانی تصمیم-2020 The Social License to Operate (SLO) and the Value Chain business model are basic elements that need to be considered both at the planning and operation stages of mining operations and in particular in coal mining projects. If a coal mining enterprise loses its SLO, it may face risks in operations, which may lead to value chain risks. One of the causes of enterprise failure as related to coal mining operations is the inability to reliably assess/ manage risk holistically and the inability to understand that lack of SLO is a critical risk. Although financial risks are typically assessed for mining projects, lack of SLO risk should also be taken into account starting as early as the bankable feasibility study. Furthermore, as it is difficult to establish a proactive decision-making policy for SLO risk in coal mining operations, the Operational Risk Management (ORM) methodology is probably a good tool to apply towards that goal. For this reason, a Mining Operational Risk Management Model (MORMM) was developed to incorporate risk probabilities and risk severities evaluated by experts. The final risk assessment is coded using Risk Assessment Codes (RACs). A hypothetical scenario was developed utilizing the MORMM model in order to illustrate how risks can be managed during the SLO granting process. This scenario describes a hypothetical coal mining project evaluated by virtual risk evaluators under specific hazard categories. Risk evaluation involves the assessment of risk probability and risk severity. Through this scenario this paper presents ways: (i) to establish a baseline ORM process that will be applicable to any coal mining operation environment, and (ii) to provide a theoretical example to demonstrate how the method can be applied to coal mining operations. The resulting RACs can provide critical information to decision makers regarding the rejection, acceptance or re-engineering of the mining business plan. Keywords: Social License to Operate | Operational risk management | coal mining | Value Chain |
مقاله انگلیسی |
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From metaphor to political spin: Understanding criticisms of the social licence
از استعاره تا چرخش سیاسی: درک انتقادات از مجوز اجتماعی-2020 Disagreements about the nature and utility of the social licence concept can be traced to different assumptions
about the political influence of those who grant and receive it. In business, some see the social licence as a risk
management framework. Critics claim that in practice it is public relations spin covering up social irresponsibility by extractive companies. Still others see it as spin used by eco-leftists to justify appropriating a veto for
themselves. I review the literature on social licence grantors and grantees and propose that members of the
private, public and civic sectors are mutual grantors and withholders of each others’ social licences. I invoke the
concept of inter-sectoral rivalry for control the discourses that grant or withdraw social licences. When one sector
dominates the others, its preferred discourse about the social licence gets enacted. The non-dominant sectors
defend themselves by criticizing that justification narrative. To the extent that one sector can dominate, there
will be political criticism of the social licence from the rival sectors. Empirically determining who dominates the
discourse can advance both scholarly study of the social licence and the practical application of it by any type of
organization.
Keywords: Narrative | political license | policy discourse | social acceptance | Social License |
مقاله انگلیسی |
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قانون و آیین نامه – جایگزین یا مکمل در کسب مقبولیت اجتماعی؟
سال انتشار: 2015 - تعداد صفحات فایل pdf انگلیسی: 13 - تعداد صفحات فایل doc فارسی: 42 صنعت معدنکاری، نیازمند کسب مجوز اجتماعی جهت انجام فعالیت (SLO) در سطح محلی، ملی و جهانی است. در این پژوهش به مطالعه 6 کمپانی در سه کشور مختلف در منطقه "کولارکتیک" پرداخته شده است. به غیر از یک کمپانی، همگی سعی دارند تا با توافق با سایر کاربران زمین و جوامع محلی، مجوز اجتماعی در مقیاس محلی را کسب نمایند. در کمپانی های جدید، کسب مجوز جوامع محلی بسیار دشوار به نظر می رسد، این در حالی است که کمپانی های قدیمی با رفتار اخیرشان این مجوز را کسب کرده اند. در سوئد و فنلاند، به دلیل فشار سرمایه گذاران، کمپانی ها به استانداردهای جهانی نیز روی آورده اند. در شاخه معدنکاری، کاربران نهایی هنوز در مسئولیت اجتماعی کمپانی ها منافعی ندارند. تحت فشار سازمان های غیر دولتی، به شرکت های چندملیتی جهانی جهت توسعه استانداردهای صنعتی هشدار داده شده است. در بخش هایی از معدنکاری، هم چون استخراج طلا، استانداردهای بین المللی، هم اکنون نقش مهمی را ایفا می کنند. مشارکت سازمان های غیر دولتی در کسب مجوز اجتماعی، می تواند راهی جهت توسعه استانداردهای جهانی و افزایش اعتبار باشد. کمپانی ها هم چنین می توانند این مجوز را از طریق همکاری سازمان های غیر دولتی در سطح ملی به دست آوردند، جایی که اعتبار صنعت معدنکاری سوئد و خصوصا فنلاند از عملکردها ضعیف گاه و بیگاه زیان دیده است. شرکت های روسی به دلیل ضعف نهادهای رسمی کشور، چالش های خاص خود را دارند. روابط ملی خوب، همراه با ساختار قوی و نقش پررنگ در توسعه مناطق مجاور بسیار حائز اهمیت است.
واژگان کلیدی : صنعت معدنکاری، مجوز اجتماعی جهت انجام فعالیت، آیین نامه، استانداردهای صنعتی، پلورالیزم حقوقی
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