Corporate Social Responsibility: Review and Analysis of Sustainable Development Report of Rio Tinto

Financial accounting

Table of Contents
Introduction......................................................................................................................................3
Review and Analysis.......................................................................................................................3
Environmentally Sustainable mining: The Case of tailings storage............................................3
An Examination of the corporate social and environmental disclosures of BHP from 1983-
1997: a test of legitimacy theory.................................................................................................4
Using sustainability reporting to assess the environmental footprint of copper mining.............4
Corporate accountability in the Samarco chemical sludge disaster.............................................5
Corporate governance and environmental reporting: an Australian study..................................5
Corporate social responsibility and the parameters of dialogue with vulnerable others.............6
Discussion of sustainable development report of Rio Tinto............................................................6
Conclusion.......................................................................................................................................9
References......................................................................................................................................12

INTRODUCTION
The present study is based on review and analysis of the given articles connected with concept of
corporate social responsibility. It contained a summary of each paper along with issues and
major points supported by its relevancy. Along with the provided paper, this study also contained
the critical review and analysis of sustainable report of Rio Tinto of the year 2017. It revolves
around the social obligations of company while running their business activities, and whether
they take adequate measures for fulfilling their obligations.
REVIEW AND ANALYSIS
Environmentally Sustainable mining: The Case of tailings storage
The main objective of this paper is to analyze the aspect related with mining such as, it is
possible to conduct mining in a manner that mitigate the adverse effect on the environment,
which assist in safety and security of life of society. This main emphasis of paper is on tailing
storages facilities, as it is basis of major disaster linked with mining. Further, it assists in
analyzing the element which results in disaster. It has been concluded technical reason is reason
by which tailing storage facilities fails. Instead it is due to political aspect. If the mining
companies set their standard, then they can reduce negative environmental impact. Further, this
paper provides information related with requirement by regulatory authorities, so that calamity
can be minimized (Schoenberger, 2016). It was also suggested that social scientific observation
of engineered project requires give attention, as there is complex link among environmental,
social, and engineering. In other words, it can be said that if the social scientist analyzes the

problematic aspect of environmental issues by mining, then it can advance more understanding
of engineering.
An Examination of the corporate social and environmental disclosures of BHP from 1983-1997:
a test of legitimacy theory
BHP Limited is one of largest company in Australia during the year 1983 to 1997. This article
provides the explanation regarding the disclosures by company links with social and
environmental aspect in the annual report and if or if not these concepts are explained by
application of social contract and legitimacy theory. It shows that there is close relationship
among public concern and social disclosures. This study uses media attention dedicated to the
operations of BHP as a measure of public concern because the anxiety of community can be
shaped by media attention. Legitimacy theory should be applied at the time of social and
environmental disclosures (Deegan, Rankin & Tobin, 2002). It is based on the concept of social
contract and assumes that management of company accept strategies, consisting of disclosure
strategies, that depicts organization is trying to fulfil the expectation of community. It has been
concluded that for any specified issues level of concern of community can be affected by media.
Using sustainability reporting to assess the environmental footprint of copper mining
The main aim of this paper is to predict about the energy, environmental footprint, greenhouse
gases, and water intensity occured due to international primary copper production. In the new
era, copper is considered as an essential metal as it has a variety of uses. It assists in significant
increase in demand. However, production of copper assists in significant negative impact on the
environment, therefore it is essential for companies to consider their corporate social
responsibility (Northey, Haque & Mudd, 2013). In addition, it is suggested by article that
company should clearly disclose in their sustainability report regarding use of fuel, sources of