Resumo

DU TOIT, E.  e  DELPORT, P.W.J.. Supplementary Mineral Resources and Mineral Reserves Reports: Readability and textual choice. J. S. Afr. Inst. Min. Metall. [online]. 2021, vol.121, n.3, pp.119-128. ISSN 2411-9717.  http://dx.doi.org/10.17159/2411-9717/1381/2021.

Investing in a mining venture can be risky and stakeholders need transparent, unbiased reports to understand the Mineral Resources and Mineral Reserves a mining company holds. Readability and textual choice can be used consciously to manipulate perceptions, or it can be done unconsciously. This exploratory study investigates the readability and textual choice of supplementary Mineral Resources and Mineral Reserves Reports of companies listed on the Johannesburg Stock Exchange. The results indicate that narrative manipulation occurs in these reports through word choices that make the reports difficult to read, as well as specific narrative selections. This reduces the informational value of the reports. The results of the study will be useful to various stakeholders, such as mining company management, investors, investment specialists, financial analysts, and even employees and the general community, who all use these reports to make important decisions. It is also useful for the preparers of the Mineral Resources and Mineral Reserves Reports, Competent Persons, and other technical specialists to be aware of readability and that certain textual choices can affect the interpretation of these reports. It is recommended that bodies such as the JSE and the SAMREC and SAMVAL Code committees consider adding a plain language requirement to regulations, guidelines, and codes to ensure transparent, unbiased, and objective reports.

Palavras-chave : Corporate reporting; Mineral Resources; Mineral Reserves; narrative style; readability.

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