Corporate Social Responsibility Accountability Report

Prepared by Fasken Martineau for the Mining Association of Canada.

We are pleased to provide this accountability report (the“CSR Accountability Report”) to the Mining Association of Canada’s (MAC) International Social Responsibility (ISR) Committee (the “ISR Committee”). The purpose of the CSR Accountability Report is to provide the recently formed ISR Committee with an understanding of the current state of accountability for mining projects of
Canadian companies and how Canada’s accountability regime compares to the accountability frameworks in place in the following foreign jurisdictions: Peru, Guatemala, Tanzania and Papua New Guinea (each a “Foreign Jurisdiction” and collectively, the “Foreign Jurisdictions”).

The ISR Committee identified four main areas for study: (i) the accountability mechanisms presently in place for mining projects in Canada; (ii) the accountability regimes applicable to Canadian mining companies regardless of where they operate, by virtue of being located in and listed in Canada; (iii) the accountability regimes for mining projects located in the Foreign Jurisdictions; and (iv) the gaps between the Canadian accountability regime when compared to the Foreign Jurisdictions. The first phase of our accountability review (“Phase One”) covers the first two areas. Areas three and four are addressed in the second phase (“Phase Two”).

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