Mining Asset Valuation Methodologies Under Responsible Mining, Towards Sustainable Mining and IFRS Sustainability Standards
責任ある採掘、持続可能な採掘（TSM）およびIFRSサステナビリティ基準に基づく鉱山資産評価手法 (AI 翻訳)
Khurelbaatar Batjargal, Nyamaa Dulamsuren, Ser Od Bayaraa
🤖 gxceed AI 要約
日本語
本論文は、希土類元素やウランなどの鉱物資源の採掘における社会的対立を緩和するため、持続可能な採掘イニシアチブとIFRSサステナビリティ基準に基づく資産評価手法の改善を提案する。TSMの統合により、ESGパフォーマンスを財務評価に直接結び付け、キャッシュフローの安定化とリスク低減を実現する。持続可能性に配慮した資産評価が投資家の信頼を強化し、責任ある採掘慣行を促進することを示す。
English
This paper proposes improving mineral asset valuation methods within sustainable mining initiatives and IFRS sustainability standards to bridge stakeholder expectations. Integrating TSM into valuation links ESG performance to financial outcomes, stabilizing cash flows and reducing risk. It shows that sustainability-aligned asset valuation enhances investor confidence and responsible mining practices.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本の鉱業セクターはESG開示の強化が求められており、IFRSサステナビリティ基準の適用が進む中、本論文のTSM統合アプローチは資産評価の信頼性向上に貢献する可能性がある。ただし、日本の鉱業は小規模であり、直接的な応用には限界がある。
In the global GX context
Globally, the paper contributes to the growing need for integrating sustainability standards into asset valuation, especially as IFRS sustainability standards become mandatory. It provides a framework for mining firms to align financial assessments with ESG performance, relevant for transition finance and responsible investment.
👥 読者別の含意
🔬研究者:Researchers in sustainable finance and mining can use this framework to further explore the link between ESG metrics and asset valuation.
🏢実務担当者:Corporate sustainability teams in mining can adopt TSM integration to enhance their asset valuation models and demonstrate ESG-linked financial performance.
🏛政策担当者:Policymakers developing sustainability reporting standards can consider the need for sector-specific valuation guidance.
📄 Abstract（原文）
Certain types of mineral resources, such as rare earth elements and uranium, continue to face strong local opposition when exploration and mining activities are conducted in areas important for social, agricultural, and livestock activities, as well as river basins. One approach to bridging the expectations gap among stakeholders is to accurately evaluate and quantify the returns from these mineral assets. Achieving this requires improving and redesigning mineral asset valuation methods within the framework of sustainable mining initiatives and sustainability reporting standards. Integrating TSM into mining-asset valuation links ESG performance directly to financial outcomes, stabilizing cash flows, reducing risk, and supporting higher, sustainabilityaligned asset valuations. Integrating TSM into mining-asset valuation enhances accuracy, reduces risk, and aligns financial assessments with long-term sustainability performance, strengthening both investor confidence and responsible mining practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.51505/ijebmr.2026.10502first seen 2026-06-06 05:15:40
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