Journal of Cleaner Production 84 (2014) 256e270

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Journal of Cleaner Production

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An assessment of corporate social responsibility practices in the

mining and oil and gas industries
Emmanuel Raufet a, Luciano Barin Cruz b, *, Luc Bres c, d
a
HEC Montral, Qubec, Canada
b
HEC Montral, Management, 3000 Chemin de la cote-sainte-catherine, Montral, Qubec H3T2A7, Canada
c
Universit Laval, Canada
d
Universit Paris Dauphine, France

a r t i c l e i n f o a b s t r a c t

Article history: Companies in the mining and oil and gas (MOG) industries operate in diverse institutional contexts,
Received 8 July 2013 including developed and developing countries. The companies face signicant environmental and social
Received in revised form challenges ranging from pollution to community relation issues and must adhere to the requirements of
22 January 2014
several different national, international, and industry-wide institutional frameworks and standards. They
Accepted 23 January 2014
Available online 5 February 2014
have responded to these challenges by developing corporate social responsibility (CSR) practices.
Drawing on new institutional and management standards literature, we develop and explain the concept
of regulatory scripts, dened as the practices shared by a group of organizations in an industry in
Keywords:
Regulatory scripts
response to international frameworks and standards, which we call institutional expectations. We
Institutional expectations examine a data set of international CSR-leading MOG companies and a set of interviews with experts in
Mining these industries. Our study contributes to the existing body of literature in the eld by mapping and
Oil and gas identifying the main CSR institutional expectations in the MOG industries, identifying the regulatory
Corporate social responsibility scripts that appear in response to these institutional expectations across 20 rms in four areas and 29
sub-areas of CSR, and evaluating the managerial reach/scope and limits of these regulatory scripts.
2014 Elsevier Ltd. All rights reserved.

1. Introduction have developed frameworks for CSR (International Finance

The literature on corporate social responsibility (CSR) identies
three main complementary sources of initiatives for CSR that result
in different types of CSR practices (Gond et al., 2011). The rst
source stems from governments that may enforce complete and
specic formal policies regarding an issue and specically dene
company requirements. When companies are motivated by
governmental policy, CSR projects become similar in different
companies because CSR is treated as a coercive practice (Husted
and Salazar, 2006). The second source stems from what has been
referred to as the infrastructure for CSR (Waddock, 2008), which
promotes voluntary, i.e., non-government-led, CSR initiatives and
responses. In the absence of governmental policy, industrial asso-
ciations, activists, responsible fund managers, and other actors may
negotiate CSR frameworks and invite rms to follow them. In the
case of developing countries, international nancial institutions
such as the World Bank and the International Finance Corporation
* Corresponding author. Tel.: 1 514 6299233.
E-mail address: luciano.barin-cruz@hec.ca (L. Barin Cruz).
Corporation, 2012; World Bank Group, 2007; World Bank, 2004).
The third source of CSR initiatives originates from companies
themselves: in the absence of governmental or industrial associa-
tion policies, companies may decide by themselves which are the
best practices and apply these practices according to company in-
terests. In the two last cases, CSR projects are usually the result of
strategic thinking, wherein companies seek to transform threats
into opportunities by creating a competitive advantage based on
socially and environmentally oriented projects (Husted and Salazar,
2006; Porter and Kramer, 2011).
Overall, a hybrid regulatory regime has emerged from the
growing inter-connectedness of government-related, CSR-infra-
structure-related, and company-related CSR initiatives. CSR, as part
of this emerging hybrid regulation, is dened as a system of regu-
lation involving business, civil society, and state actors (Levy and
Kaplan, 2008) and could be at the forefront of a renewed interna-
tional governance (Crane et al., 2008; Scherer and Palazzo, 2011;
Scherer et al., 2009a). This view is based on the assumption that
until recently, government governance was designed and under-
stood as a system based on the national state, with the latter being
sovereign in domestic affairs because it is the locus of power for

0959-6526/$ e see front matter 2014 Elsevier Ltd. All rights reserved.
http://dx.doi.org/10.1016/j.jclepro.2014.01.077
 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270
discussions on international regulations (Kobrin, 2009). However,
the state-based governance regime has shown limitations. At a
local or national level, several statesdparticularly in developing
countriesdhave a limited capacity to enact and to enforce regula-
tions in their territories. At an international level, supra-state in-
stitutions have often failed to resolve international governance
issues. As a result, a hybrid form of regulation referred to as a post-
Westphalian governance (Scherer et al., 2009b) or regulatory
capitalism (Levi-Faur, 2005) has emerged. These hybrid regula-
tions are characterized by the interplay of political actors such as
government agencies, social actors such as Non-Government Or-
ganizations (NGOs), and economic actors such as companies and
industry associations, in the development and enforcement of
regulation primarily through the creation of international stan-
dards (Waddock, 2008).
This hybrid regulation regime is particularly salient in the
extractive industries, notably the MOG sectors, on several accounts.
First, extractive companies are strongly present in both developed
and developing countries (Mining, Minerals and Sustainable
Development Project [MMSD], 2002). Management dilemmas
arising from global CSR standards and the need to conform to local
regulations and adapt to local realities constitute a constant feature
of this industry. Global companies in the extractive industry typi-
cally operate in several countries, some of these with a limited
capacity to build and sustain solid institutions (World Bank, 2004),
in areas in which governments are unable to exercise effective roles
as regulators (MMSD, 2002). In those areas, hybrid regulation often
represents the only possible form of regulation. Second, MOG
companies operate for extended periods of time in a given local
context. For a long time, a legal license to operate, dened as the
ofcial permit required to operate, was long considered as a suf-
cient condition. Although this legal license remains a necessary
condition today, the notion has been extended to include social
requirements. The social license to operate, which implies con-
stant efforts to adjust corporate activities and relations with local
communities, has become central in MOG circles (Zandvliet and
Anderson, 2009; Raufet et al., 2013; Socialicense.com, 2012; and
for a review of the mining industrys CSR challenges in the Journal
of Cleaner Production, see Azapagic, 2004). Third, because several
rms in these two industries are inherently international, the rms
must respond to these local expectations while remaining
accountable to international actors and shareholders. These rms
turn to international CSR frameworks and standards to understand
these diverse international expectations and to determine how to
disclose CSR information accordingly (Jenkins and Yakovleva,
2006). For instance, MOG companies have to develop reporting
competencies (Peck and Sinding, 2003) and decide the type of
media to use to communicate social and environmental informa-
tion (Lodhia, 2012; Pellegrino and Lodhia, 2012). Hence, rms in the
MOG sectors have developed CSR practices to respond to local
public pressure and scrutiny, and several MOG associations, inter-
national nancial institutions, and other groups have promoted the
development and diffusion of numerous international CSR stan-
dards such as the Global Reporting Initiative, ISO 26000 or the
Global Compact in response to these environmental and social is-
sues (Business for Social Responsibility, 2003; International Council
on Mining and Metals ICMM (2003)).
In parallel, hybrid regulatory regimes have been one of the main
focuses of the literature on standards in management. Although
this stream of research has provided valuable insights into how
international CSR frameworks spread and, to a certain extent,
replace traditional national laws regarding CSR issues, two
important issues remain. First, there is currently a proliferation of
international CSR standards, to the point that it has become dif-
cult for practitioners to decide which standards should be adopted.
257
Some activists fear that this proliferation also facilitates green-
washing because Multinational Entreprises (MNEs) may pick and
choose standards that are convenient to them and unrelated to
their true CSR issues (von Geibler, 2012; Waddock, 2008;
Ligteringen and Zadek, 2005; Reinecke et al., 2012). Second,
when international CSR frameworks spread and are adopted by
organizations, how are these rules for the many (Brunsson et al.,
2012) turned into concrete local practices in an industry? Thus, on
the one hand, from a theoretical point of view, important questions
remain unresolved regarding the adoption and spread of interna-
tional CSR standards; on the other hand, from an empirical
perspective, there is a lack of knowledge concerning the adoption
and spread of these international CSR standards in the MOG in-
dustries. Based on this theoretical and empirical puzzle, this paper
investigates the following question: What CSR practices are
implemented by best-in-class companies in the MOG industries in
response to international CSR frameworks? We call these practices
regulatory scripts and these international frameworks institu-
tional expectations.
By addressing this question, our study makes a threefold
contribution to the literature on CSR standards and to the tradi-
tion of research on CSR in the MOG industries. First, we map and
identify a set of CSR institutional expectations for the MOG in-
dustry. Firms in the MOG industries are deemed to be particularly
internationalized actors whose operations have important politi-
cal impacts, particularly in developing countries with weak gov-
ernments that sometimes displace national states as the main
rule-makers. These rms are under strong pressure to demon-
strate their local CSR engagement at an international level and
thus actively engage in the negotiation, diffusion, and adoption of
international CSR frameworks. We unveil 29 CSR institutional
expectations in these industries, grouped in the following 4 main
areas: ethics and governance; environmental management;
community relations; and social, health, and operational security
issues. Second, we draw on the notion of scripts (Jepperson, 1991)
from new institutional literature and propose the concept of
regulatory scripts. The MOG industries are now in a leadership
position regarding environmental and social disclosure (Azapagic,
2004; Jenkins and Yakovleva, 2006; MMSD, 2002). The concept of
regulatory scripts helps us to group CSR practices across com-
panies and to compare rms CSR practices collectively against the
areas of expectation in international CSR frameworks. Conse-
quently, we provide an evaluation of the rms practices that
respond to international CSR frameworks (institutional expecta-
tions). This evaluation can thus be useful to governmental orga-
nizations, activists, and other actors seeking to better monitor and
regulate the behavior of rms in the extractive industry. Our study
thereby substantiates the concept of regulatory scripts, assisting
scholars interested in the institutionalization process and in the
diffusion of standards to better understand the process through
which international frameworks are turned into institutionalized
practices within an industry. Third, the concept of regulatory
scripts helps MNE practitioners to grasp CSR practices that are
likely to become institutionalized in the near future. As such,
these managers may be at the forefront of mainstream, or even
mandatory, practices. In other words, this paper provides a
mapping of institutionalizing CSR practices in the extractive
industry.
The remainder of this paper is organized into four sections. The
second section discusses the production and institutionalization
of accountability standards and norms. The third section in-
troduces the methodology and the data analyzed. The fourth
section maps the CSR scripts in the four identied areas. The
paper concludes with a discussion and the conclusions drawn
from these results.
258 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270
2. The production and institutionalization of CSR standards
The existing literature on CSR and standardization has provided
insights regarding how the interplay between international CSR
frameworks and rms practices may produce and institutionalize
new accountability norms and standards (Brown et al., 2009;
Brunsson et al., 2012; Gilbert et al., 2011; Mosee et al., 2013;
Waddock, 2008). Scholars in the eld suggest that environmental
and social issues not directly addressed by governmental organiza-
tions lead non-governmental actors to generate an institutional
infrastructure dened as a structure to ensure that corporations are
accountable, responsible, transparent, and ecologically sustainable, a
largely voluntary corporate responsibility infrastructure (Waddock,
2008, p. 87), an infrastructure which is negotiated by actors from civil
society, business, and government (Crane et al., 2008).
These negotiations often result in international CSR standards or
institutional expectations, dened as voluntary predened rules
and methods that systematically assess and communicate the social
and environmental behavior and/or performance of rms (Gilbert
et al., 2011, p. 24). Rasche (2009) proposes that international stan-
dards are the privileged vehicles of the international CSR infra-
structure for three main reasons. First, over the two past decades, an
important part of the worlds industrial production has been relo-
cated to countries in which social and environmental laws are not
properly enforced or simply do not exist. This question of weak local
institutions is particularly acute in the extractive industries (MMSD,
2002; Azapagic, 2004). Second, CSR issues are not easily tackled by
national laws. For example, the issue of climate change is an
inherently global issue that cannot be resolved by national regula-
tions and thus requires international/global cooperation. The third
reason concerns the imbalance in international regulations; the
promotion of market expansion has not been matched with any
corresponding production of regulations to mitigate its social and
environmental side effects at a global level (Shamir, 2004).
To understand the diffusion of international standards in terms
of rms practices, we mobilize the new institutional theory. Since
the 1980s, scholars have sought to explain how institutional pres-
sures lead to the homogeneity of behavior in a population of or-
ganizations (DiMaggio and Powell, 1991; Scott, 1995; Greenwood
et al., 2008). In this view, rms are deemed to adopt international
CSR frameworks (or institutional expectations) through three types
of pressures, namely, coercive isomorphism, mimetic isomorphism,
and normative isomorphism (Brown et al., 2009; Brunsson et al.,
2012; DiMaggio and Powell, 1991; Mosee et al., 2013). First, co-
ercive isomorphism involves regulative pressure (DiMaggio and
Powell, 1991). Although international CSR frameworks are pre-
sented as voluntary, these frameworks tend to harden over the
time (Rasche, 2009). For example, the European Union now en-
dorses the ISO 14001 principles through its funding allocation
policies, and CSR reporting is mandatory for certain rms in
Denmark, the UK, and France. Second, mimetic isomorphism refers
to situations of high uncertainty in which organizations will tend to
imitate practices that appear socially legitimate. Because CSR issues
are sometimes complex with no clear solutions (Rasche, 2009),
international CSR standards can be adopted as purely ritualized
answers to stakeholder expectations (Boiral, 2007). Third, norma-
tive isomorphism appears when certain practices and behaviors
become legitimate and expected from an entire population of or-
ganizations. Some international standards become so well-
established in some industries that the standards actually become
prerequisites to enter the sector Rasche (2009). Hence, whereas
new institutionalism sheds light on how institutional pressures
support the diffusion of international CSR frameworks, these ex-
planations primarily relate to well-institutionalized international
frameworks that correspond to previously accepted, well-spread,
and unchallenged practices in organizations (Oliver, 1991;
DiMaggio and Powell, 1991). What happens during the earlier
stages of the institutionalization process? Between negotiations at
an international level and institutionalization in a population of
organizations, how do international CSR frameworks transform
into concrete organizational practices?
We mobilize the concept of scripts proposed by new institu-
tionalism as an intermediary concept between institutions and
practice. A script is dened as a well-established social arrange-
ment, a deviation from which is counteracted by sanctions or is
costly in some ways (Jepperson, 1991, p. 12). In the literature, the
concept of scripts has three main dimensions. First, scripts are well-
established practices that have the potential to become institutions
(Drori, 2008; Johnson et al., 2003) if they are not questioned or
challenged in a eld (Barley and Tolbert, 1997). Second, scripts can
also be understood as texts or narratives that shape organizations
behaviors (Czarniawska, 1997). Third, in terms of methodology,
scripts are also useful analytic tools for studying organization-level
institutions (Barley and Tolbert, 1997). Our article underscores the
importance of international texts and standards. Through the
description of CSR practices, it illustrates the diffusion of interna-
tional standards, such as the Global Reporting Initiative (GRI), the
Extractive Industries Transparency Initiative (EITI), ISO 14001, and
the Carbon Disclosure Project (CDP). Institutional scholars have
already underlined the importance of scripts for the diffusion of
international institutions (Drori, 2008) and have emphasized the
need to revisit rms CSR initiatives and to conceive of such ini-
tiatives as an institutional form, script and/or model, with the po-
tential of being globalized (Whelan, 2012, p. 710). To specify the
notion of script and adapt it to our purpose, we propose the concept
of a regulatory scripts, which is dened as a practice shared by a
group of organizations in an industrial sector in response to an
international framework and with the potential to institutionalize.
In the CSR standards literature, the idea of regulatory scripts has
recently surfaced, although not explicitly. Despite the prolifera-
tion of international CSR standards (Waddock, 2008; Ligteringen
and Zadek, 2005), research on fair-trade standards in the coffee
industry has suggested a convergence in the content across inter-
national CSR standards (von Geibler, 2012; Kolk, 2005). Authors
have described this process as meta-standardization, which
means that convergence happens at the level of core criteria and
overarching principles (rules of the game), whereas variety re-
mains at the level of specialized attributes (Reinecke et al., 2012).
In other words, despite their multiplicity, international CSR stan-
dards tend to converge, reect, and shape (Slager et al., 2012)
institutionalized expectations concerning CSR. However, conver-
gence in expectations and international texts does not mean ho-
mogeneity in MNE practices. Another step must be taken to
understand how these rules for the many (Brunsson et al., 2012)
are negotiated and turned into concrete practices in an industry
(Heras-Saizarbitoria and Boiral, 2013; Brunsson et al., 2012).
Although both the geographical localization and the adaptation
of these global standards and frameworks have partially been
explored (for example, see Yin and Schmeidler, 2009), to the best of
our knowledge no research has examined how international CSR
frameworks are turned into practices at an industry level. Insights
from the coffee industry suggest that companies tend to develop
common practices at the industry level (Kolk, 2005); however,
additional research is needed, particularly in the extractive in-
dustry. This paper proposes to bridge this gap by examining one of
the industries that is most responsive to international CSR frame-
works: the extractive industry (Jenkins and Yakovleva, 2006). More
precisely, we determine the CSR practices displayed by best-in-
class companies in the MOG industries in response to interna-
tional CSR frameworks.
 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270
3. Research methods
This study is based on a multi-case design (Yin, 1994). We tar-
geted the MOG industries for specic reasons. First, rms in the
extractive industry have dramatic environmental and societal im-
pacts, are powerful and wealthy, and often operate in areas in
which government is unable to exercise an effective role as regu-
lator (MMSD, 2012; Zandvliet and Anderson, 2009; Raufet et al.,
2013; Socialicense.com, 2012; for a review of the mining indus-
trys CSR challenges in the Journal of Cleaner Production, see
Azapagic, 2004). As a result, rms in this sector are compelled to
participate in hybrid regulations and to develop and communicate
CSR practices. Therefore, we argue that the MOG industries provide
extreme cases to demonstrate institutional expectations (formed
from international CSR standards) and the impact on regulatory
scripts (CSR practices within the frame of institutional expecta-
tions) in the sense of Yin (1994). These cases demonstrate a
particularly acute manifestation of the phenomenon and are likely
to reveal how international CSR expectations interplay with in-
dustry practices to generate regulatory scripts. In fact, a recent
study has shown that leading companies in this industry increas-
ingly follow international CSR standards such as the Global
Reporting Initiative (GRI) because of public pressure and scrutiny
(Fonseca et al., 2012).
Second, regarding our objective in this study, we chose to focus
on the CSR practices of companies in the extractive industry, and
more specically, in the MOG industries. To assess CSR practices
and regulatory scripts in these industries, we carefully selected
companies that were deemed to be particularly active and suc-
cessful in adopting international CSR standards. As such, these
rms have likely been more responsive to the new institutional
infrastructure for CSR (Waddock, 2008) and to an institutionali-
zation project that aims to turn CSR language, concepts and as-
sumptions into granted practices among large multinational
corporations (Brown et al., 2009; pp. 578e579) and are therefore
more likely to internalize CSR expectations and to develop and
display regulatory scripts in return. To validate our results, we
conducted three additional interviews with leaders of the MOG
industries to conrm the nal interpretation of our ndings,
particularly regarding the institutionalized expectations and
regulatory scripts.
3.1. Data collection
Our data set included 10 interviews with experts and practi-
tioners in the MOG industries (between 2012 and 2013), the
guidelines of 7 international CSR standards, and the CSR reports
published by the mining and the oil and gas industries in 2011. We
followed a three-step methodology. First, based on 7 interviews
with experts and a literature review on international standards, we
identied the 6 prominent international CSR standards in the MOG
industries, and by consequence, the institutional expectations
proposed. Second, we followed the methodology adopted by pre-
vious studies (Lozano and Huisingh, 2011; Mosee et al., 2013;
Lozano, 2013) to examine the claimed practices contained in
the CSR reports of several companies in the MOG industries rather
than the evaluated or observed practices on the ground. By
taking this approach, we focused on public and ofcial sources of
data and ensured that we could cover the formal CSR practices
developed by these companies.1 Additionally, this methodological
choice allowed us to analyze and synthesize numerous systemati-
cally ordered documents, providing an exhaustive source of
1 5
A representative list of the documents analyzed is available on request.
259
information regarding CSR claimed practices in these industries.
Third, by contrasting the CSR practices to the institutional expec-
tations we could identify several regulatory scripts in this industry.
We conducted a round of 3 interviews to validate this third step.
3.1.1. Data on international CSR standards: identifying institutional
expectations
Our purpose was to identify international CSR standards that
were the most relevant to the MOG industry and the most repre-
sentative of institutional CSR expectations for this industry. To
accomplish this task, we conducted 7 interviews with experts from
the MOG industry between 2012 and 2013. We applied theoretical
sampling (Glaser and Strauss, 1967) to select experts who were
both knowledgeable regarding MOG and international CSR stan-
dards and representative of different stakeholders group. We
interviewed the following experts: a spokesperson from one of the
main watchdog NGOs on mining in Qubec; a manager from a
socially responsible investment fund; a former director of sus-
tainability practices at Ernst & Young; the director of the Canadian
Institute of Mining, Metallurgy and Petroleum; the director of the
Qubec Mining Association; the director of an audit and conformity
company specializing in environment and sustainable develop-
ment; and an academic expert on CSR standards. We com-
plemented these interviews with a literature review on
international CSR standards. In addition, we used the guidelines of
international CSR standards that have been described as major by
two or more experts and by two or more documents in our liter-
ature review. From this broad consultation, we retained the
following 7 international CSR frameworks (see Table 1): the Sus-
tainable Development Framework produced by the International
Council on Mining and Metals (ICMM) in 2001 (Sethi, 2005;
Fonseca, 2010; Sagebien et al., 2011); the OECD Principles for
Corporate Governance released by the Organization for Economic
Cooperation and Development (OECD) in 1998 (Santner, 2012;
Morgera, 2006; Liberti, 2012); the Global Compact issued by the
United Nations (UN) in 2000 (Rasche, 2009; Williams, 2004); the
Extractive Industry Transparency Initiative released by a coalition
of governments, companies and NGOs in 2002 (Hauer, 2010;
Kolstad and Wiig, 2009); the Global Reporting Initiative (GRI)
released by GRI in 2000 (Dingwerth and Eichinger, 2010); and ISO
14001 (Arimura et al., 2011; Curkovic and Sroufe, 2011; Heras-
Saizarbitoria and Boiral, 2013) and ISO 26000 (Henriques, 2012;
Brs, 2013), published by ISO in 1996 and 2010, respectively.
3.1.2. Data on mining companies: identifying regulatory scripts
The selection of companies in the mining industry was con-
ducted in three phases. First, we selected all of the companies
ranked A in the GRI by considering the GRI evaluation in 2011.
Based on this rst criterion, we found 38 companies. Second, we
identied the following additional excellence criteria in CSR pro-
vided by international organizations: subscribe to the principles of
the UN Global Compact2; gure in the Dow Jones Sustainability
Index3 (be a leader in the super-mining sector); subscribe to the
principles and the audit of the ICMM; be a member of the directory
of the Center for Excellence in CSR4; and participate in the portfolio
of the Ethical Fund5 regarding responsible investment. From this
second criterion, 17 companies that responded to more than one
2
http://www.unglobalcompact.org/participants/search?commitSearch&
keyword&joined_after&joined_before&business_type2&sector_id23&
listing_status_idall&cop_statusall&organization_type_id&commitSearch.
3
http://www.sustainability-indexes.com/review/supersector-leaders-2011.js.
4
http://web.cim.org/csr/MenuPage.cfm?sections126&menu127.
http://www.ethicalfunds.com/neiles/PDFs/TopHoldings/ET64.pdf.
260 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270

Table 1
International CSR frameworks.

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additional criterion were selected. Third, from this sample,
considering the signicant amount of data available for all of these
companies, we chose to restrict our sample to the 10 leading
companies in the industry and to retain these companies for the
study.6
3.1.3. Data on oil and gas companies: identifying regulatory scripts
For the oil and gas industry, company selection was conducted
in three phases. First, we selected all of the companies evaluated as
A in the GRI in 2011. This phase provided a primary list of 26
enterprises. Second, we examined lists provided by international
organizations, sector associations, and responsible or ethical in-
vestors. We analyzed their subscription to the 10 principles of the
UN Global Compact,7 the Dow Jones Sustainability Index8 (super-
sector leader), membership in the directory of the Center for
Excellence in CSR,9 participation in the portfolio of the Ethical
Fund,10 and information from Fortune Magazine.11 From this phase,
we retained 8 companies.12 Third, after consulting some of the
interviewed experts and considering the experience of Nexen and
Total in terms of CSR practices, we decided to add these two
companies to our sample and to consider the same nal number of
companies as in the mining industry.
3.2. Data analysis
We conducted our data analysis in two main steps. First, a round
of analysis helped us to identify institutional CSR expectations for
the MOG industry (see Table 2). We conducted a content analysis of
the seven standards selected based on our interviews (seven initial
interviews) and extracted institutional CSR expectations that cut

6
See on Table 2.
7 9
http://www.unglobalcompact.org/participants/search? http://web.cim.org/csr/MenuPage.cfm?sections126&menu127.
10
commitSearch&keyword&joined_after&joined_before&business_ http://www.ethicalfunds.com/neiles/PDFs/TopHoldings/ET64.pdf.
11
type2&sector_id23&listing_status_idall&cop_statusall&organization_type_ http://money.cnn.com/magazines/fortune/mostadmired/2011/best_worst/
id&commitSearch. best4.html.
8 12
http://www.sustainability-indexes.com/review/supersector-leaders-2011.jsp. See on Table 3.
 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270
Table 2
CSR institutional expectations.
Area CSR institutional expectations in the MOG industries
Ethics and 1. Articulated vision and values consistently diffused
governance throughout all documents and communication
2. Committees
3. Business ethics (includes whistle-blowing, the
management of complaints, and crisis management)
4. CSR disclosure (CSR report, website) per site
5. CSR disclosure (CSR report, website) at company level
6. Taking into account the precautionary principle
7. Responsible production and consumption: criteria
and CSR programs in purchasing contracts and
subcontracting
8. Relations with governments
Environment 9. Environmental protection: management and
reduction of raw materials and waste
10. Energy management
11. CO2 emission reduction and climate change
12. Water management (consumption and gray-water
management)
13. Respect of ecosystem support capacities: local
impacts and biodiversity
14. Transportation management in and around sites
15. Taking into account the polluter pays principle:
site remediation after operation, leaks, and spills
Community 16. Participation and engagement with communities at
relations every stage of the project (exploration, development,
operation, closure)
17. Human rights policy
18. Subsidiarity
19. Access to knowledge
20. Protection of cultural heritage
21. Contribution to local economic development
(employment, purchase of local goods and services)
22. Benet sharing with the community: compensation
(relocation, pollution) and other forms of support
23. Health and quality of life (health and safety of
surrounding communities)
Social, health, 24. Health, quality of life, and safety of employees
and safety 25. Prevention and accident information
issues 26. Skills development, training employees in
community relationship building
27. Respect for labor rights and labor relations
28. Working conditions
29. Social equity and solidarity
Source: Sustainable Development Framework (ICMM, 2003), OECD Principles for
Corporate Governance (OECD, 2004), Global Compact of the United Nations, Global
Reporting Initiative (GRI), ISO 26000, ISO 14001.
across all of the different standards. We then triangulated the re-
sults with our conrmatory interviews to ensure that our ndings
were consistent with experts views. We call these CSR expectations
institutional expectations because they are well-anchored in in-
ternational CSR standards that reect international organizations,
expert opinions (Ward, 2010; Acquier and Aggeri, 2008) and the
opinion of the majority of our interviewees. This rst analysis
provided us with a vocabulary to identify, group and compare the
CSR practices that we found at the company level. We could dene
29 CSR institutional expectations in relation to the extractive in-
dustry grouped into the following four main areas: ethics and
governance; environmental management; community relations;
and social, health, and safety issues. This approach allowed both
inter-case comparisons and comparisons against broader institu-
tionalized expectations for the industry. Notably, the ethical and
governance dimensions focus on the transparency and integrity of
the company in its relations with different stakeholders. The
environmental dimension targets pollution, waste and natural
degradation. It is interesting to note that community relations are
not considered a sub-division of the social dimension because of
the importance of social acceptability in the industries examined in
this study. This convergence of international CSR standards
261
conrms prior research (Reinecke et al., 2012; Kolk, 2005) and
species institutional CSR expectations for the MOG industry.
Second, to analyze the amount of data gathered in the CSR re-
ports, we undertook a within-case analysis followed by a cross-case
pattern search analysis (Eisenhardt, 1989). First, we analyzed the
CSR practices of each company in each industry. Once we had a
complete list and description of the CSR practices of each company
(see Table 3), we proceeded to a cross-case analysis.
Using the framework of institutional CSR expectations for the
MOG industry as our reference, we contrasted CSR practices across
companies and industries. Based on an inductive process (Miles
and Huberman, 1994) followed by an exhaustive description of
CSR projects, we were able to complement our framework of
institutional expectations with the most common CSR practices
adopted by the sampled companies and, as such, to dene the
regulatory scripts. For each company we could score the presence
(1) or the absence (0) of these regulatory scripts (see Tables 4 and 5
for an illustration of this procedure).13 For instance, when analyzing
the dimension vision, strategy, commitments, goals and CSR
management system, we adopted the following criteria: if the
vision, mission and organizational values were not clearly dened
in terms of sustainability (ethical aspects and the social concerns of
stakeholders) we coded a company as 0; conversely, if the vision,
mission, and values of the organization were integrated with the
principles of sustainable development, if these principles were
constantly repeated in other documents (the code of ethics, orga-
nizational policies) and there was a clear demonstration in these
documents that the company reected on the interests and con-
cerns of its stakeholders, we coded a company as 1. We followed
this criteria for each dimension analyzed. This analysis allowed us
to synthesize the results in the form of tables to better compare the
CSR practices across industries.
4. Regulatory scripts in the MOG industries: contrasting CSR
practices with institutional expectations
In this section we present the most common institutional ex-
pectations by analyzing data on international CSR standards and
the most common CSR regulatory scripts adopted by companies in
the MOG industries (based on data from CSR reports). Particularly
with regard to the regulatory scripts, we obtained these results by
calculating a score for the level of adoption of CSR practices in each
of the following areas of institutional expectations: ethics and
governance; environmental management; community relations;
and social, health, and operational security issues. The company
scored 1 when it clearly presented a project related to the item
analyzed, or 0 when it had no project in the area. For each of these
four areas of institutional expectations, we comment and evaluate
the reach/scope of the CSR practices. We present below a summary
of the main practices in the four areas of CSR.
4.1. Ethics and governance
The area of ethics and governance (institutional expectation)
concerns CSR strategy statements, the codes of ethics, mechanisms
for disclosing third-party audited information, and HR mechanisms
that support the realization of CSR-related objectives for managers.
Table 6 summarizes the results. Overall, the large majority of
companies examined have established explicit business practices in
ethics and governance (Matten and Moon, 2008). Particularly in the
13
The presentation of the criteria adopted for each dimension would require
many pages. For the sake of simplicity, we present just an illustration in Table 5. The
full tables are available on request.
262 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270

Table 3
Sample of best-in-class companies from the MOG industries.

Company Operations GRI UN GC DJSI CAPP API CSUR Center for Ethical Innovest Fortune ICMM
excellence fund strategy magazine
in CSR

Oil and gas BP O&G (Oil and gas), tar sands A (self-disclosed) X X X
industry Nexen O&G, tar sands, shale gas B (self-disclosed) X X X
Petrobras Petrochemicals, natural gas, A (self-disclosed) X
biofuels, electricity
Repsol O&G A (GRI audited) X X X
Sasol O&G, coal, petrochemicals, A (third party checked) X
shale gas
Shell O&G, petrochemicals, A (GRI audited) X X X X X
shale gas
Statoil O&G, tar sands, shale gas A (third party checked) X X X #1
Suncor O&G, tar sands A (GRI audited) X X X X X X
Talisman O&G, shale gas, tar sands A (GRI audited) X X X X
Total O&G, tar sands, B (self-disclosed) X X X #7
petrochemicals, shale gas
Mining ARM (African Platinum, iron, copper A (third-party-checked) X X
industry Rainbow and coal
Minerals)
Barrick Gold Gold, silver, copper A (third-party-checked) X X X
BHP-Billiton Energy coal, metallurgical A (third-party-checked) X X
coal, manganese, aluminum,
base metals (including
uranium), diamonds and
specialty products,
petroleum and oil, stainless
steel materials, and iron ore
Goldcorp Gold A (third-party-checked) X X X
Newmont Gold, copper A (third-party-checked) X X
Mining
Corporation
Osisko Canada e signicant
experience in mining
extraction in densely
populated areas
Rio Tinto Aluminum, copper, A (third-party-checked) X X
diamonds, iron ore, borates,
titanium dioxide, iron, metal
powder, zircons, rutile,
uranium, coal, coking.
Teck Cocal, copper, zinc A (third-party-checked) X X X X
Resources
Vale Nickel, iron ore A (third-party-checked) X X
Xstrata Copper, coking coal, thermal A (third-party-checked) X X X X
coal, ferrochrome, nickel,
vanadium and zinc, with a
platinum group metals
business, gold, cobalt, lead
and silver, recycling facilities
and global technology
products; Spain; South Africa;
Tanzania; United Kingdom
and United States

three sub-areas of CSR practices related to ethics and governance
(vision and strategy, business ethics, and disclosure), all of the
companies have implemented well-developed practices.
The 20 companies studied possess a corporate vision regarding
CSR. Examples of these scripts include efforts to implement this
CSR vision in the form of codes and programs of ethics or roadmaps,
as well as corporate CSR policies, alongside news on their websites
and sustainability reports.
In terms of governance structure, 80% of the companies appoint
one or more CSR-specialized senior executives who report directly
to their board. Examples include the participation of one or more
independent members on the board of directors or an advisory
committee, the appointment of a CSR administrator by production
site and at the national level, and the remuneration of managers
who integrate sustainability criteria in the assessment of opera-
tional performances. For instance, Nexen has established an
advisory group of independent external member experts in sus-
tainable development whose role is to generate recommendations
regarding advanced exploration avenues.
With regard to business ethics procedures, all of the companies
have a code of business ethics and a system for handling host
communities complaints. Examples include the establishment of
systems to prevent the risk of corruption through ethics training,
internal audits, external audits, the risk analysis of fraud and cor-
ruption, and the provision of an independent, anonymous, and
condential 24 h a day, 7 days a week divulgation systems via a
telephone line or an ombudsman.
With respect to information disclosure, all of the companies
disclose an annual report of their CSR and sustainability perfor-
mances; the majority of these reports are audited by a third party
(application level A or B of the GRI). Because the GRI A
membership was a condition in selecting the sample, this nding
 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270 263

Table 4
Illustration of weighting procedure: ethics and governance.a

Ethics and governance

Score 0 1

Vision, strategy, commitments, goals
and CSR management system
CSR governance structure
Business ethics (including whistle-blowing,
complaints management, crisis
management)
CSR disclosure (CSR report, website), per
site and at company level
Taking into account the precautionary principle
Responsible production and consumption:
Criteria and CSR programs in procurement
contracts and subcontracts
Relationship with governments (lobbying):
partnership and intergovernmental
cooperation
a
Tables for the other 3 areas can be provided under request.
Vision, mission, and organizational values are not clearly
dened in terms of sustainability (ethical aspects and
social concerns of stakeholders).
- Information on the composition and procedures in the
appointment of members to the governing bodies
are lacking.
- The organization has no independent members on
its board (of directors or advisory).
- Generally, decisions are made within a limited and
limiting consultative process.
The organization has no document describing its
organizational ethics (e.g., code of ethics, code of conduct)
or has not yet started thinking in this regard.
No CSR report, little or no relevant information on the
CSR website.
No information on this subject.
No information on the inclusion criteria of CSR among
suppliers and subcontractors or statement of intent.
No information.
- The vision, mission, and values of the organization
are integrated with the principles of sustainable
development.
- The organization ensures that these principles
are repeated in other organizational documents
of an ethical content (code of ethics, organizational
policies, and sustainable development report).
- The organization began a reection on the interests
and concerns of stakeholders related to the
organization.
- The organization adopts best practice governance
and initiatives that go beyond the requirements
contained in the codes of conduct. It has a board
(of directors or advisory) consisting of one or
independent members.
- CSR issues are supervised by an appointee to the
VP council.
- The organization advocates transparency and
demonstrates a genuine desire to reconcile the
interests of all stakeholders in the decision
making process.
- The organization has a code of conduct and dened
organizational ethics which together are designed
to stimulate all members of the organization to
adopt more ethical behaviors (management issues
of conict of interest, corruption).
- The organization is in compliance with international
commitments and treaties (Universal Declaration
of Human Rights, the principle of the ILO, the
United Nations Global Compact, etc.).
The company publishes a CSR report.
Taking into account the precautionary principle in
the operational and strategic risk management
- The company has developed a specic approach
for subcontractors and suppliers to ensure
compliance with the CSR criteria in the supply chain.
- The process may involve the signing of a code of
ethics by suppliers, training provided on CSR issues,
evaluations via specic CSR audits.
- The company is a member of the EITI.
- It publishes transparent information on its relations
with governments (royalties and donationsdif a
member of EITI).

was expected. Examples of practices include a comparison
(benchmarking) of the companys CSR performance with those of
other companies in the same sector, transparency on non-
compliance and any nes paid, the disclosure of CSR information
at each industrial site, the publication of stakeholder comments
(panel) on the activities, and sustainability reports. For instance,
Totals CSR report is developed by answering eight questions that
different specialists asked of various stakeholders.
Regarding areas for improvement, we observed that very few
companies refer to the precautionary principle, which is one of the
principles of sustainable development, in their reporting and
communication. This nding may be the result of several factors.
First, the precautionary principle is not included in the present
versions of the GRI and the ICMM sustainability frameworks. Sec-
ond, although the precautionary principle is a signicant principle
of sustainable development as stated by the UN Sustainable
Development Declaration (1992), it has not actually been decreed
or enforced in many countries or jurisdictions. A third factor to
explain this absence is related to the level of analysis. The pre-
cautionary principle is most often embedded in project-specic
impact studies rather than on the corporate level as a whole. The
fact that the principle is not included in CSR reports is a limitation
because it is neither supported by a governance mechanism nor by
a penalty system.
The sub-area responsible production is the second least-
mentioned aspect with only 60% of companies communicating
about this practice. This relatively limited mention may be based on
several factors. The rst explanation concerns the fact that in the
MOG industries, the CSR aspects of the supply chain represent a
lower priority than local aspects and possibly represent issues that
are more difcult to manage. The second factor concerns the high
costs and challenges related to the implementation of local value
chainsdparticularly in developing areas in which local capacity-
building and the networks of small and medium enterprises
(SMEs) are limiteddas well as the difculties in measuring and
auditing achievements in this aspect. This scenario may change in
the near future because responsible production and consumption
and CSR programs for purchasing contracts and subcontracting
were recently included in the newer 2013 version of the GRI
framework (GRI 4).
264 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270

Table 5
Scores for the mining and the oil and gas industries.

Mining sector ARM Barrick Gold BHP Goldcorp Newmont Osisko Rio Tinto Teck Vale XStrata Total

Ethical business practices and governance

Vision, strategy, agreements, objectives, and 1 1 1 1 1 1 1 1 1 1 100%
CSR management systems
CSR governance structure 1 0 0 1 1 1 1 1 1 1 80%
Business ethics (whistle-blowing, complaints 1 1 1 1 1 1 1 1 1 1 100%
management, crisis management)
CSR communication (CSR reports, website) 1 1 1 1 1 1 1 1 1 1 100%
by site and at enterprise level
Precautionary approach 0 0 0 0 0 0 1 0 0 1 20%
Responsible production and consumption: CSR 1 1 1 0 0 0 0 0 1 1 50%
criteria and programs in supplier contracts
and outsourcing
Government relations (lobbying): partnerships 1 1 1 1 1 1 1 1 0 1 90%
and inter-governmental cooperation
Environment
Environmental protection: raw materials and 1 1 0 1 1 1 1 1 1 1 90%
waste management as well as reduction
Energy efciency 1 1 1 1 1 0 1 1 1 1 90%
CO2 gas emission reduction and climate change 1 1 1 1 1 1 1 1 1 1 100%
Water management (consumption and 1 1 1 1 1 1 1 1 1 1 100%
gray-water management)
Respect for ecosystem carrying capacity: local 1 1 1 1 1 1 1 1 1 1 100%
impacts, biodiversity
Transport management in and around sites 0 0 0 0 0 0 0 1 0 0 10%
Polluter-payer accountability: post-exploitation 1 1 1 1 1 1 1 1 1 1 100%
site rehabilitation, accidental spills, etc.
Community relations
Participation and community involvement during 1 1 1 1 1 1 1 1 1 1 100%
every step of the project (exploration, development,
exploitation, closing)
Human rights 0 1 1 1 1 0 1 0 0 1 60%
Community relations: subsidiarity 1 1 1 1 1 1 1 1 0 1 90%
Access to knowledge 1 1 1 1 1 1 1 1 1 1 100%
Protection of cultural heritage 1 1 1 1 0 1 1 1 1 0 80%
Contribution to local economic development 1 1 1 1 1 1 1 1 1 1 100%
(employment, local product and services sourcing)
Fair share re-distribution with the community: 1 1 1 1 1 1 1 1 1 1 100%
compensations, (delocalization, nuisances) and
other forms of support
Health and quality of life: health and safety of 1 1 1 1 1 1 1 1 0 1 90%
neighboring communities
Social issues, health, and operational security
Health, quality of life, and employee security 1 1 1 1 1 1 1 1 1 1 100%
Accident prevention and information 1 1 1 1 1 1 1 1 1 1 100%
Skills development, employee training regarding 1 0 1 1 1 1 1 1 1 1 90%
working with communities
Respect of labor laws and working relations 0 1 1 1 1 0 0 1 1 1 70%
Working conditions 0 0 1 1 1 1 1 1 1 1 80%
Equity and social solidarity 0 0 1 1 1 1 1 1 1 1 80%

4.2. Environmental management
The area of environmental management (institutional expecta-
tion) refers to policies, commitments, and mechanisms for
following up on greenhouse gas (GHG) emissions, water use, the
protection of the environment, and biodiversity.
The large majority of companies integrate environmental
management practices and activity impact reductions as part of
their CSR initiatives. The only least-considered aspect by companies
concerns transportation, a generally outsourced activity; only 20%
of companies integrate this aspect in their environmental policies
and actions. Table 7 summarizes the results.
In this area, at least ve items appear to be at the top of com-
panies list of preferences. Of the companies studied, 90% reported
on the implementation of programs to reduce the volume of waste
and raw materials used. Examples of effective environmental
practices commonly adopted include partnerships with non-
governmental organizations (NGOs), which allow the company to
acquire expertise, and joint initiatives to gain credibility, as well as
programs for waste management in the form of closed-loop sys-
tems and ISO 14001-certied environmental management systems.
For instance, Suncor has a system of waste management known as
the tailings reduction operations management (TROTM) system,
which rapidly converts liquid waste into solids to allow for the
rehabilitation and restoration of the landscape after exploitation.
Regarding energy management, 95% of the companies maintain
measures of energy efciency levels and publish quantitative in-
dicators pertaining to their energy consumption. Examples of
effective CSR practices include eco-design, the lifecycle analysis of
products and processes, consumer education toward the more
efcient use of energy, green technology research, and process
optimization for improved eco-efciency. In addition, the reduction
of GHG emissions also appears to be a common theme for these
companies. We found that 100% of the companies publish a
quantitative inventory of their GHG emissions. This fact results
largely from the adoption of the CDP, which obliges listed com-
panies to disclose public information on their energy consumption
and greenhouse gas emissions in the annual surveys. Examples of
 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270 265

Table 6
Emerging scripts pertaining to ethics and governance.

Institutionalized expectations Regulatory scripts Diffusion

Mining Oil & gas

Vision, strategy, commitments, objectives,
and CSR management systems
CSR governance structures
Business ethics (includes whistle-blowing,
the management of complaints, and
crisis management)
CSR disclosure (CSR report, website)
Taking into account the precautionary
principle
Responsible production and consumption:
criteria and CSR programs in purchasing
contracts and subcontracting
Company-government relations
The vision, mission, and values of the organization integrate the principles of 100% 100%
sustainable development. The organization ensures that these principles are
repeated in other organizational documents of ethical content (code of ethics,
organizational policies, and sustainable development report). The organization
began a reection on the interests and concerns of stakeholders related to the
organization.
The organization adopts best practice governance and initiatives that go beyond 80% 80%
the requirements contained in the codes of conduct. It has a board (of directors
or advisory) consisting of one or independent members. CSR issues are supervised
by an appointee to the VP Council. The organization advocates transparency and
demonstrates a genuine desire to reconcile the interests of all stakeholders in the
decision-making process.
The organization has a code of conduct and dened organizational ethics, which 100% 100%
together are designed to stimulate all members of the organization to adopt more
ethical behavior (management issues of conict of interest, corruption). The
organization is in compliance with international commitments and treaties
(Universal Declaration of Human Rights, the principle of the ILO, the United
Nations Global Compact, etc.).
The company publishes a CSR report. 100% 100%
Taking into account the precautionary principle in the operational and strategic 20% 0%
risk management.
The company has developed a specic approach for subcontractors and suppliers 50% 70%
to ensure compliance with CSR criteria in the supply chain. The process may
involve the signing of a code of ethics by suppliers, training provided on CSR
issues, and evaluations via specic CSR audits.
The company is a member of the Extractive Industry Transparency Initiative (EITI). 90% 90%
It publishes transparent information on its relations with governments (royalties
and donationsdif a member of the EITI).

CSR practices commonly adopted by the companies include
measuring, monitoring, and publishing the emissions from direct
and indirect sources of GHG, participating in the CDP, and estab-
lishing quantitative targets for reducing GHG emissions. For
instance, Teck Resources uses weather stations to better under-
stand the links between their activities and the levels of airborne
dust generated by the company.
Water management is also at the top of the list. Our data shows
that 95% of the companies use a program for effective water
management and publish statistical indicators regarding their
water consumption. Examples of the companies common CSR
practices include the water balance of all services, the adaptation
of processes to reduce water use, the disposal of all source points,
the diffusion of soil and groundwater contamination, the use of
recycled water for the companies water activities, the imple-
mentation of closed circuits for industrial water consumption, and
participation in the CDP33 Water Disclosure for listed companies.
Amongst the notable examples is Nexen, which invests in R&D to

Table 7
Emerging scripts pertaining to environmental management.

Institutionalized expectations Regulatory scripts Diffusion

Mining Oil & gas

Environmental protection: management
and reduction of raw materials
and waste
Energy management
CO2 emission reduction and climate
change
Water management (consumption
and gray-water management)
Respect for ecosystem support capacities:
local impacts and biodiversity.
Transportation management in and
around sites
Taking into account the polluter pays
principle: site remediation after
operation, leaks, and spills
The company applies a Reduction. Recycling. Reuse. waste management program. 90% 90%
It develops or funds a program to reduce the use of raw materials (eco-design, lifecycle
analysis of products and services). These programs can be integrated into a certied
(or not) environmental management system.
The organization maintains a plan for energy-efciency measures and publishes 90% 80%
quantitative indicators on its energy consumption. Energy management is part of the
continuous improvement process (eco-efciency, research and development, eco-design).
The eco-design approaches are part of the development plan for its facilities and its
products and services. Amongst others, it promotes energy-efcient technologies or
renewable energy sources or other alternatives.
The organization publishes a quantitative inventory of GHG emissions (direct sources and 100% 100%
some indirect). It has targeted a GHG-emissions reduction project associated with its
activities.
The organization has an effective water management program: water evaluation of all 100% 90%
services (water intake, water use, water consumption, and leakage), adaptation of
processes to reduce water usage, elimination of all polluting sources as well as contamination
of the soil and on the organizations territory. It publishes quantitative indicators of its
water consumption.
The organization subscribes to the logic of compensation. It listens and encourages 100% 100%
partnerships with the local community to protect the environment and biodiversity.
The organization implements practical actions to minimize pollution resulting from 10% 30%
transport around sites.
The organization is within the logic of compensation and rehabilitation of sites after 100% 80%
operations. It has a policy of transparently monitoring and reporting leaks and spills.
266 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270

replace as much used freshwater as possible with saline
groundwater.
The fth item of high interest for the companies in these in-
dustries is respect for the ecosystems carrying capacity. We found
that 90% of the organizations abide by prevention and/or
compensation for environmental and biodiversity impacts within
the context of partnerships and agreements with local commu-
nities. Examples include projects and programs for the exploration,
monitoring, and conservation of biodiversity in partnership with
various stakeholders such as NGOs and universities, or the place-
ment of barriers for the protection of wildlife. Notably, Rio Tinto has
developed and deployed globally a procedure to minimize the
impact on biodiversity on all of its sites. In addition, before the start
of operations, Barrick Gold collects regional plants and herbs that
will be affected. These plants and herbs are grown in local nurseries
and are then replicated throughout the mines lifecycle for the
environmental rehabilitation of the site.
Areas for improvement also exist. The main limitation of these
scripts concerns transportation management in and around sites. In
all of the leading companies studied transportation management in
and around sites remains an issue that is largely unaddressed for
several reasons. First, this issue is covered or addressed partially
through other areas (EHS, mitigation impacts, GHG). Second,
because integrated transportation management requires coopera-
tion between mining companies and participants in their value
chain, companies have not yet reached an overall view and un-
derstanding of the entire value chain including transportation-
related issues. The disclosure of transportation management per-
formance in and around the sitesdparticularly of GHG and CO2dis
still a relatively new issue, and measurement is therefore not yet
institutionalized.
4.3. Community relations
Corporate-community relations (institutional expectation) are
concerned with the policies and processes of participation and
engagement with local communities and with practices aimed at
maximizing local economic development. The results for the CSR
practices related to community relations are rather mixed. The
following ve aspects of CSR are considered by more than 75% of
the companies: 1) the participation or involvement of commu-
nities; 2) access to knowledge; 3) the protection of cultural heri-
tage; 4) economic development assistance; and 5) the health and
quality of community life. The aspect considered least in the CSR
communication of the studied companies pertains to human rights.
Only 35% of the companies recognize and take into account the
principle of the free, prior, and informed consent (FPIC) of com-
munities. Table 8 summarizes the results.
Whereas participation and commitment in communities ap-
pears to be a priority for the mining industry, this element is less
important for the oil and gas industry. Taken together, 85% of the
companies have developed a policy or charter dening their CSR
practices in the eld of community relations. Such a publicly
available document outlines the specic commitments of the or-
ganization vis--vis the community and the principles to which it is
committed to for dialogue implementation. Notably, 100% of the
mining companies take into account the participation of the com-
munities within their CSR practices. Examples include the
following: the establishment and operation of a site-specic advi-
sory council with community representatives; information ses-
sions; company site visits; open days for the community; the
training of managers in the process of dialogue with communities;
and internal and external audits on the quality of relationships
between sites and communities. For instance, Newmont Mining
Corporation consulted 75 women regarding the relocation of in-
dividuals from displaced homes through the creation of a female
advisory committee from the local community. The women on the
committee receive funding and training and can establish their
own businesses. Rio Tinto funds an external expert, selected by the
community, who provides the community with independent
advice. The company is committed to the fact that no discussion
with communities is performed without this independent expert
being present.
Providing access to knowledge is another practice undertaken
by the majority of the companies analyzed. We found that 85% of
the companies promote education and the dissemination of infor-
mation to the general public and local government through their
programs. They often organize activities to raise awareness about

Table 8
Emerging scripts pertaining to community relations.

Institutionalized expectations Regulatory scripts Diffusion

Mining Oil & gas

Participation and engagement with communities
at every stage of the project (exploration,
development, operation, closure)
Human rights policy
Community relations: subsidiarity
Access to knowledge
Protection of cultural heritage
Contribution to local economic development
(employment, purchase of local goods
and services)
Benet sharing with the community:
compensation (relocation, pollution) and
other forms of support
Health and quality of life (health and safety
of surrounding communities)
The organization has developed a policy or charter specic to community 100% 70%
relationships. It is a public document and species the specic commitments
of the organization vis--vis the communities.
The organization recognizes and respects the principle of free, prior, and 60% 10%
informed consent (FPIC) of communities.
The organization signs agreements with the communities where it operates. 90% 30%
The organization develops specic actions to spread clear and transparent 100% 70%
information about their practices and industrial activities and also promotes
educational programs. It also raises awareness about health and safety issues
related to the community (e.g., Fracfocus, malaria, deforestation).
The organization initiates global planning and cultural development of the 80% 70%
territory in the development of cultural and heritage programs in which
they participate.
The organization promotes the development of the socioeconomic sector or 100% 100%
that of reinsertion initiatives. It promotes and facilitates the physical participation
of employees in the community life of the area (cultural, sports, insertion, etc.).
The organization integrates and gives priority to local providers.
The organization regularly donates to some local agencies (or provides 100% 30%
sponsorships) or participates within the framework of a locally coordinated
approach.
The organization tracks and monitors the quality of life and the health of 90% 60%
communities through, for example, baseline analysis and monitoring of water
and air quality around its operational sites.
 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270 267

health and safety issues pertinent to the communities. Examples
include the establishment of training programs and information
sessions for communities.
Contributions to economic development appear to top the list
for both of the industries. We found that 100% of the organizations
favor the development of social and economic reintegration and
reinsertion efforts. By adopting this approach, the companies
integrate and prioritize local suppliers. Examples include the
following: training and employing local labor; forming contractual
relationships with suppliers and subcontractors; offering scholar-
ships and internships to members of the community; creating
funds to promote the integration of young people or people seeking
employment; and establishing programs to encourage employee
participation in the community life of the area (culture, sports,
insertion, etc.).
Finally, a difference exists in the perception of the relevance of
local input in CSR concerns between the mining and the oil and gas
industries. This difference is illustrated by two sub-areas, namely,
local benet-sharing and the principle of subsidiarity. Whereas
local benet-sharing appears to be a well-deployed practice in the
mining industry, it is less evident in the oil and gas industry: 100%
of companies in the mining sector but only 30% of companies in the
oil and gas sector have a local benet-sharing scheme. Subsidiarity,
a principle of sustainable development proposed in the 1992 Rio
Declaration, is mentioned by 90% of the mining companiesdin the
form of company-community agreementsdas opposed to only 30%
for oil and gas companies. This signicant difference in the
perception of the relevance of local input may stem from two main
reasons. The rst reason is related to the fact that oil activities occur
on a larger scale than those of mining operations; most frequently,
negotiations between companies and governments are in effect for
the oil sector, whereas mining companies work locally to a greater
extent and on a smaller scale, for which a local license is required to
operate. The second reason is related to the rst: mining companies
operate more on aboriginal lands than oil and gas companies do.
Mining companies have developed experience in crafting impact
benet agreements (IBAs) with rst nations in major mining lands
such as Australia and Canada. The IBA practice has been supported
and encouraged by mining industry associations. For a review of
IBAs, see http://www.impactandbenet.com/).
Areas for improvement also exist. Only 35% of the investigated
rms had a human rights policy. One potential explanation for this
gap between international CSR frameworks and observed practices
lies in the relatively recent integration of human rights as a CSR
issue. Human rights issues previously were addressed domestically
by national states (Ruggie, 2004) until recent scandals and polemics
triggered the United Nations initiative led by John Ruggie to pro-
mote human rights in the business community. This initiative
resulted in the publication of the 2008 UN Framework on Business
and Human Rights and the 2011 UN Guiding Principles on Business
and Human Rights. It also culminated in the integration of human
rights in international CSR frameworks, such as ISO 26000 and the
GRI, over the course of the past decade. Nonetheless, because this
integration occurred relatively recently, additional time may be
needed for human rights to be turned into regulatory scripts. In all,
the issue of human rights is relatively new for the majority of
mining companies; although companies are working on it, few
have actually dened a policy to address the issue. Second, the
relevance of human rights varies in the function of the degree of
consolidation of national institutions. Companies operating pri-
marily in OECD countries in which national institutions are
consolidated will have less pressure and need to elaborate a human
rights policy than companies operating primarily in countries with
less consolidated institutions.
4.4. Social, health, and safety issues
The CSR practices of the companies are relatively well-
developed in terms of social issues and the health and safety of
operations and employees (institutional expectation). The majority
of the companies have implemented preventative mechanisms
with regard to health, safety, and accident prevention. The least-
mentioned aspects in the communication of companies CSR
practices are related to labor laws and employee relations. Table 9
summarizes the results.
Social, health, and safety issues involve established and explicit
programs regarding the environmental health and safety (EHS) of
employees. The companies publish performance indicators with
regard to health and safety. Concerning health and the quality of
life, 100% of the companies have implemented mechanisms to
prevent occupational injuries or diseases and to reduce their
occurrence and impact. Examples include the following: the
establishment of committees for health and wellness; prevention
committees; health programs; emergency teams; and program
suggestions from employees and health and safety contractors. For
instance, Total selects a safety star from among its employees and

Table 9
Emerging scripts pertaining to social, health, and safety issues.

Institutionalized expectations Regulatory scripts Diffusion

Mining Oil & gas

Health, quality of life, and safety of employees
Prevention and accident information
Skills development, training of employees in
community relationship building
Respect for labor rights and labor relations
Working conditions
Social equity and solidarity
The organization has in place mechanisms to prevent occupational injuries 100% 100%
or diseases (e.g., health & wellness committee, prevention committee, health
program) in order to reduce the impact of occupational diseases. It publishes
indicators on health and safety performances, and integrates the health and
safety of its subcontractors employees in its policies.
The organization has conducted risk analyses of its industrial processes and 100% 100%
activities.
The organization uses a dynamic and comprehensive training plan that is consistent 90% 60%
with the development strategy of the organization. Employees are trained in
CSR, and the bonuses of managers and executives are linked to the CSR
performance of the organization.
The organization possesses well-identied and structured mechanisms for 70% 60%
consultation.
The organization has a report that frames their working conditions (labor 80% 80%
agreement, manual, or otherwise). Working conditions are comparable to
those prevailing in the industry (benets, insurance, and compensation).
The organization has a recruitment management system and applies strict measures 80% 90%
that comply with the Employment Equity Act wage (see Appendix G). It is
transparent and fair with respect to salary scales and promotion criteria.
268 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270

suppliers to encourage individuals to engage in health and safety
activities. Statoil has established a telemedicine network, which
aims to assist employees in the event of disasters through remote
24 h a day, 7 days week assistance.
In terms of prevention, 100% of the organizations have con-
ducted risk analyses of industrial processes and activities. Examples
include mock rst-aid interventions, safety training, and the or-
ganization of a day of security. Regarding working conditions, 80%
of the organizations have developed documents to regulate work-
ing conditions. Examples include the study of the psychosocial
environment (workload, health, and safety), ergonomics, and well-
being at work. Employees are supported via a condentiality tele-
phone line program (employee assistance program), which is
available 24 h a day, 7 days a week, as well as through excellence
awards to reward the best employees. For instance, Vale has
established the following programs: prevention campaigns against
diabetes and cancer for employees families; support groups for the
family members of employees who have diabetes, high blood
pressure, and the risk of heart disease; prevention campaigns
against malaria and HIV/AIDS; and workshops on drugs and their
negative effects.
Finally, 85% of the companies include the principles of fairness
in their recruitment process and wage policies. Examples include
transparency and fairness in pay scales and promotion criteria,
working with people with disabilities, and leadership programs for
women in management positions. For instance, Rio Tinto has
developed a guide (Why Gender Matters) for all employees of the
company to encourage womens involvement in community site
activities and community decision-making with respect to their
relations with people at exploitation sites. In all, EHS is widely
recognized as an issue in which substantial progress has been
achieved over the past 20 years in both industries through the joint
actions of companies, industry associations, and mining and oil
graduate education (see the Mining Institute of Canada, http://web.
cim.org/safety/). EHS represents a salient issue whose progress and
advancement could exemplify the road ahead for the other sets of
issues that must be addressed by both industries.
5. Discussion and conclusions
In this article, we have examined CSR practices as stated by best-
in-class companies in the MOG industries on a global level. Using
new-institutionalism and management standards literature we
have developed an original method to grasp, group, compare, and
evaluate CSR practices with regards to international CSR standards.
This research yielded three main contributions.
First, because regulatory scripts are a response to international
frameworks (institutional expectations), our study allows an eval-
uation of these practices that is particularly useful for external
stakeholders such as regulators and NGOs. By and large, we found
that the rms studied in this paper were very responsive to insti-
tutional CSR expectations. The rms have explicit organizational
practices regarding the majority of the areas identied in the in-
ternational frameworks. As shown in Table 10, environmental
management and social, health, and safety issues are particularly
well covered, primarily because these areas address older issues
and thus have been more institutionalized. For instance, environ-
mental regulatory agencies were created in the majority of devel-
oped countries during the 1970s following the establishment of the
Environmental Protection Agency (EPA) in the U.S. in 1970 and the
1972 United Nations Stockholm Conference on the Environment
(Maguire and Hardy, 2006). In addition, these areas are frequently
enforced locally by laws. Conversely, precautionary principles,
transportation management around sites, and human rights pol-
icies have been poorly addressed by the rms in our sample. These
sub-areas require further attention from actors interested in CSR,
including rms, activists, and most importantly, regulators. As
highlighted by John Ruggie, because the extractive industry has a
strong impact on local communities (Connor, 2011), the gap in
these areas should warn regulators against the pick and choose
approach, namely, the idea that rms in the extractive industry
might perform exemplarily in CSR issues that are of minor impor-
tance to their local stakeholders while neglecting issues that are the
most socially damaging. Conversely, the distinction between
motivation and openness to disclose, namely the soft dimension,

Table 10
CSR scripts diffusion in our sample.

Ethics and governance Mining O&G Environment Mining O&G Community relations Mining O&G Social, health, and safety Mining O&G
issues

Vision, strategy, 100% 100% Environmental 90% 90% Participation and 100% 70% Health, quality of life, 100% 100%
commitments protection engagement with and safety of employees
communities at every
stage of the project
CSR governance 80% 80% Energy management 90% 80% Human rights policy 60% 10% Prevention and accident 100% 100%
structures information
Business ethics 100% 100% CO2 emission reduction 100% 100% Community relations: 90% 30% Skills development, 90% 60%
(whistle-blowing, and climate change subsidiarity training employees in
the management community relationship
of complaints and building
crises)
CSR disclosure 100% 100% Water management 100% 90% Access to knowledge 100% 70% Respect for labor rights 70% 60%
and labor relations
Taking into account 20% 0% Respect for ecosystem 100% 100% Protection of cultural 80% 70% Working conditions 80% 80%
the precautionary support capacities heritage
principle
Responsible production 50% 70% Transportation 10% 30% Contribution to local 100% 100% Social equity and 80% 90%
and consumption management in and economic development solidarity
around sites
Relations with 90% 90% Taking into account the 100% 80% Benet sharing with the 100% 30%
governments polluter pays principle community
Health and quality of 90% 60%
life of surrounding
communities
 E. Raufet et al. / Journal of Cleaner Production 84 (2014) 256e270
and data richness and reporting ability, namely the hard dimen-
sion (Perk and Sinding, 2003) may be taken into account. While
information may be available, transparency may not be a priority in
some circumstances. Future research should systematically inves-
tigate why MOG rms are responsive to hybrid regulations in
certain areas and less in others and identify actions to make hybrid
regulation more effective in those areas. We also require additional
issue-specic studies to better understand why certain contexts
prevent CSR expectations from being accepted and turned into
practices. An additional line of inquiry may be the understanding of
whether the different types of media may inuence the disclosure
of social and environmental information in the extractive industry.
Although recent studies have investigated this question in the
mining sector in Australia (Lodhia, 2012; Pellegrino and Lodhia,
2012), the importance of the media used for communication may
also be analyzed in a comparison involving other extractive in-
dustries (such as oil and gas) and different countries.
A second contribution deals with the identication of regula-
tory scripts in the extractive industry, specically in the MOG in-
dustries. By examining institutional CSR expectations and rms
claimed CSR practices, we identied the best practices spread
across our sample of companies that were homogeneous, relatively
sophisticated, and developed in response to international CSR
frameworks. These regulatory scripts help us to understand how
international CSR frameworks (institutional expectations) are
turned into concrete practices for an industry. This knowledge is
valuable for scholars interested in the institutionalization process
of CSR. As such, this article also makes a contribution to the man-
agement literature on standardization and more generally to the
literature on institutionalization processes. Table 10 summarizes
these regulatory scripts. Our study demonstrates how complex
homogeneous sets of practices emerge at the industry level in
response to international CSR standards. However, this process is
far from linear. Our results unveil regulatory scripts consistent
across rms from MOG industries regarding some CSR areas, for
example, vision, strategy, commitment or whistle-blowing;
however, our results also indicate areas in which hybrid regulations
appear to be far less effective, for example, regarding the pre-
cautionary principle or transportation management. In addition,
we do not claim to explain how social problems are used by busi-
nesses once these problems become important enough (McCarthy
and Zald, 1977). Rather, we consider this phenomenon as a much
more complex process: from broad institutional expectations
stated by international CSR standards to concrete practices per-
formed in MOG rms, the concept of regulatory scripts points to-
wards the industry-level negotiations at the institutional level, to
establish certain sets of practices as the proper practices for the
industry (some being more constraining than others; for instance,
one can compare CSR disclosure to responsible production and
consumption in Table 6). Our study substantiates the concept of
regulatory script as a useful concept to grasp the dynamics of
hybrid regulation. Further research could extend a step further by
examining the way in which specic CSR issues become institu-
tionalized and turn into regulatory scripts.
Third, the theoretical concept of regulatory script yields mana-
gerial implications. This concept may help practitioners to grasp
and compare rms CSR practices against international CSR
frameworks. Regarding practitioners strategic surveillance of CSR,
our paper detailed the CSR practices that are well spread among the
best-in-class rms and that have the potential to become main-
stream practices across the entire extractive industrydand even
mandatory in some countries. Through our study, practitioners may
be able to benchmark their own organizations and consider inte-
grated state-of-the-art CSR practices. Transformative leaders who
aim to be innovative and strategic regarding CSR may also benet
269
from our study by developing innovative internal practices and
external initiatives that have the potential to transform the entire
industry.
Notably, this study relied on public reports published by the
selected companies. Although it was not our objective to under-
stand some of the voluntary CSR practices undertaken by the
companies in the industries under analysis, we acknowledge that
this type of data is limited to the information that companies pro-
vide. Additionally, our data are cross-sectional and reect a specic
point in time. We believe that future studies that aim to unveil how
regulatory scripts are produced and reproduced in this eld could
adopt a longitudinal approach and use a historical perspective.
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