Resumo

RUPPRECHT, S.M.. Good reporting practices. J. S. Afr. Inst. Min. Metall. [online]. 2017, vol.117, n.12, pp.1105-1111. ISSN 2411-9717.  http://dx.doi.org/10.17159/2411-9717/2017/v117n12a3.

The SAMREC Code sets out the minimum standard for the Public Reporting of Exploration Results, Mineral Resources, and Mineral Reserves. When making a declaration the Competent Person (CP) must disclose relevant information concerning the status and characteristics of a mineral deposit that could materially influence the economic value of the deposit and promptly report any material changes. The Johannesburg Stock Exchange (JSE) Listing enlists Panel Readers to review all CP Reports and annual reports for their compliance with the SAMREC Code and Section 12 of the JSE Listing Requirements. The JSE Readers Panel assists in achieving reporting compliance. However there are still many Public Reports that are not formally reviewed. Thus, the SAMREC Code is largely reliant on self-regulation. Although Clause 11 of the SAMREC Code makes provision for complaints made in respect of Public Reporting, complaints are rarely made. Yet, noncompliant reporting remains an issue within the southern African mineral industry. This paper investigates compliance of Public Reports and some of the common compliance issues currently being experienced. The paper also discusses methodologies to improve compliance and Public Reporting, such as self-regulation, coaching and training, and other means to promote good reporting compliance.

Palavras-chave : Public Reporting; good practice; self-regulation.

        · texto em Inglês     · Inglês ( pdf )