ICMM Social and Economic Reporting Framework and Guidance
International Council for Mining & Metals (ICMM)
The ICMM is an international industry membership organisation dedicated to a safe, fair, and sustainable mining and metals industry.
The ICMM Social and Economic Reporting Framework and Guidance provides a set of consistent indicators that gives stakeholders, such as investors, governments, and local communities, comparable data to assess companies’ contribution to social and economic development. It was developed through consultations with a range of external stakeholders including investors, civil society, customers, and international organisations, and was tested on-site with ICMM members. It builds on existing frameworks, including GRI, but represents leading practices in several areas including the disaggregation of data by gender and ethnicity, and reporting of employee wages compared to the local living wage. The Framework commits operators to report against a set of eight core indicators on workforce composition, pay equality, wage levels, provision of training, country-by-country tax reporting, local procurement, education and skills support, and capacity and institution support.