ABSTRACT
159 Sumit K. Lodhia This chapter discusses the concept of sustainability reporting as a critical element of the sustainability accounting and reporting process. The current state of sustainability reporting in the mining industry is discussed through an analysis of prior studies in this area. It is observed that the earlier literature focused primarily on general studies of environmental reporting (studies on BHP Billiton and the OK Tedi incident were an exception) with stakeholder and legitimacy theories being prominent. More recent literature has explored sustainability reporting more comprehensively through a range of theories and methods. The progress made and the gaps are highlighted and these provide the basis for identifying future research opportunities for sustainability reporting in the mining industry. Climate change reporting, water reporting, the reporting of specific social issues, integrated reporting, assurance of sustainability reporting and the role of social media in reporting of social and environmental issues are perceived as viable avenues for future research.
