The impact of EU Taxonomy regulations on the reporting of Sustainable Development Goals (SDGs) in polish mining
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Mineral and energy economy research institute of the polish academy of sciences
Submission date: 2022-05-12
Final revision date: 2022-09-16
Acceptance date: 2022-11-10
Publication date: 2022-12-20
Corresponding author
Olga Julita Janikowska   

Mineral and energy economy research institute of the polish academy of sciences
Gospodarka Surowcami Mineralnymi – Mineral Resources Management 2022;38(4):49–67
The 2030 Agenda for Sustainable Development was adopted in 2015. The United Nations framework does not directly include raw materials in Sustainable Development Goals (SDGs). The mining industry has a great impact not only for the environment but also for its stakeholders, both from the nearest and the most remote surrounding. As such, the mining industry has the opportunity and potential to both positively and negatively impact on all seventeen SDGs. The introduction of the EU directive on the disclosure of non-financial data has a great impact on the reporting of sustainable development reporting. Additionally, in March 2020, the European Commission published the EU Taxonomy. With regard to the current geopolitical situation, some European Union members, such as Germany, France and the Netherlands, have taken the decision to open or re-open of their coal-fired plants. Admittedly, these countries underline that the inclusion of coal in their power industry is only temporary and limited to a well-defined period of time. The implementation of the SDGs should be partially important in the case of mining, the activities of which involve the extraction of various types of mineral resources, especially non-renewable resources. This raises two fundamental research questions; what is the actual level of the reporting of SDGs in the polish mining industry, and if the EU Taxonomy Regulations will increase the reporting of SDGs in Polish mining?
The study was carried out under the statutory work of the Mineral and Energy Economy Research Institute, Polish Academy of Sciences.
Wpływ unijnej taksonomii na raportowanie Celów Zrównoważonego Rozwoju (SDGs) w polskim górnictwie
cele Zrównoważonego Rozwoju, taksonomia UE, górnictwo
Agenda 2030 na rzecz zrównoważonego rozwoju została przyjęta w 2015 roku. Ramy ONZ nie uwzględniają bezpośrednio surowców mineralnych w Celach Zrównoważonego Rozwoju (SDGs). Jednak przemysł wydobywczy ma znamienity wpływ zarówno na środowisko, jak i na swoich interesariuszy, zarówno z bliskiego, jak i dalszego otoczenia. Tym samym przemysł wydobywczy może wpływać pozytywnie, jak i negatywnie na wszystkie siedemnaście SDGs. Wprowadzenie przez UE dyrektywy w sprawie ujawniania danych niefinansowych przyczyniło się do wzrostu raportowania zrównoważonego rozwoju, co więcej, w marcu 2020 roku Komisja Europejska opublikowała tzw. Taksonomię. Realizacja SDGs powinna być szczególnie istotna w przypadku górnictwa, którego działalność polega na wydobywaniu różnego rodzajów surowców mineralnych, zwłaszcza tych nieodnawialnych. W związku z tym pojawiają się dwa podstawowe pytania badawcze: jaki jest rzeczywisty poziom raportowania SDGs w polskim górnictwie i czy unijna Taksonomia wpłynie znacząco na zwiększenie raportowania SDGs w polskim górnictwie.
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