“…In fact, some topics are either completely ignored (raw materials), almost completely ignored (waste, corruption and lobbying, local jobs), or discussed descriptively (human rights, opportunity and equity, recruitment and bargaining, training). The sustainability strategy in the mining industry affects only part of the components of the business model, and that the impact varies consistently between sustainability topics (Cho & Patten, 2013;Cruz et al, 2020;Deegan, 2013;Istianingsih et al, 2020). This proves that the disclosure of the sustainability report in the mining business sector is not yet transparent (Cho & Patten, 2013;Iqbal et al, 2019;Kim & Todorovic, 2013;Thornton, 2013).…”