GUIDANCE NOTES: IGF Mining Policy Framework 2023

The guidance notes support the implementation of the IGF Mining Policy Framework across six pillars: Laws, Policies, and Institutions; Financial Benefits; Socio-economic Benefits; Environmental Management; Post-Mining Transition; and Artisanal and Small-Scale Mining. It provides specific recommendations for governments to regulate mining activities, optimize fiscal revenues, protect human rights and the environment, and manage the transition after mine closure.

• Governments should establish a comprehensive geological database using the United Nations Framework Classification for Resources (UNFC) and ensure this information is publicly available and free to all stakeholders, including women and Indigenous peoples.
• To prevent tax avoidance and base erosion, mining fiscal regimes should include clear ring-fencing rules, limits on excessive interest deductions, and alignment with OECD or UN transfer pricing guidelines.
• The average effective tax rate for profitable mining projects is recommended to be in the range of 40-60%, and this rate should be progressive, increasing for more profitable projects.
• Mining entities must be required to conduct integrated Environmental and Social Impact Assessments (ESIA) that include baseline conditions, climate change risks, and mitigation plans, with specific data disaggregated by gender.
• Governments should prohibit the issuance of mining permits in areas of active armed conflict to uphold the rule of law and ensure the safety of workers and communities.
• Environmental management must follow the mitigation hierarchy—avoid, minimize, restore/rehabilitate, and offset—with the goal of achieving no net loss of biodiversity.
• Mine closure plans must be submitted as a condition of the permit and include full financial assurance to cover all outstanding closure work, even if the operator fails to fulfill their obligations.
• For Artisanal and Small-Scale Mining (ASM), governments should develop specific legal frameworks that simplify procedures and incentivize formalization through a bottom-up approach.
• Governments should take active steps to eliminate the use of mercury and other toxic substances in ASM, including ratifying the Minamata Convention on Mercury and developing National Action Plans.

APA

International Institute for Sustainable Development (2023). GUIDANCE NOTES: IGF Mining Policy Framework 2023. https://www.iisd.org/system/files/2023-12/igf-mining-policy-framework-guidance-en.pdf

Chicago

International Institute for Sustainable Development. GUIDANCE NOTES: IGF Mining Policy Framework 2023. 2023. https://www.iisd.org/system/files/2023-12/igf-mining-policy-framework-guidance-en.pdf.

Wikipedia

{{cite report |author=International Institute for Sustainable Development |title=GUIDANCE NOTES: IGF Mining Policy Framework 2023 |date=2023 |url=https://www.iisd.org/system/files/2023-12/igf-mining-policy-framework-guidance-en.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{internationalinstituteforsustainabledevelopment2023guidance, author = {{International Institute for Sustainable Development}}, title = {{GUIDANCE NOTES: IGF Mining Policy Framework 2023}}, institution = {International Institute for Sustainable Development}, year = {2023}, url = {https://www.iisd.org/system/files/2023-12/igf-mining-policy-framework-guidance-en.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }