文章基本信息

标题：A Study on Environmental Costs in Coal Mining Production in Vietnam
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作者：Thi Dieu Thu Nguyen ; Duc Tru Ha ; Van Dang Pham 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2020
卷号：11
期号：18
页码：72-78
DOI：10.7176/RJFA/11-18-09
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study is conducted to identify and present environmental costs of mining production in the context of sustainable development (SD) and a lifecycle of coal mining firms. This aim is accompanied by two research questions as (i) What are the environmental costs of mining production in theory and practice in a lifecycle of coal mining firms?; and (ii) What are the key determinants of environmental costs of coal mining production in a lifecycle of coal mining firms? In order to achieve this aim, the process of coal mining production is described from the long-term perspective including projecting, building, operating and liquidation stage of a coal mine. On the basis of process analysis the identification of environmental costs is conducted in a model approach. Environmental costs of mining production are analyzed using international case studies and theoretical and practical assumptions regarding environmental costs management in mining production are formulated. The results show that the environmental costs of mining production are varied in the lifecycle of a coal mine and that they also depend on the geographical location of mining firms. Environmental costs of mining production have to be predicted in a long-term perspective including also post-liquidation costs together with taking into account the sources of their covering and models of financing.
关键词：Coal mining production;mine;lifecycle of a mine;environmental costs.