GUIDANCE NOTES: IGF Mining Policy Framework 2023

The 'GUIDANCE NOTES: IGF Mining Policy Framework 2023' is a comprehensive guide published by the International Institute for Sustainable Development (IISD) to help governments implement the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) Mining Policy Framework. The document provides detailed recommendations across six 'Pillars'—Laws, Policies, and Institutions; Financial Benefits; Socio-economic Benefits; Environmental Management; Post-Mining Transition; and Artisanal and Small-Scale Mining—to ensure the mining sector contributes to sustainable development and aligns with the UN Sustainable Development Goals (SDGs).

• Governments are advised to establish a consolidated geological, geophysical, and topographical 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.
• The guide recommends a progressive fiscal regime where the average effective tax rate for profitable mining projects is typically between 40-60%, and suggests implementing measures against tax avoidance, such as ring-fencing rules and limits on excessive interest deductions.
• To maximize socio-economic benefits, governments should integrate mining into national development plans and require mining entities to implement local content policies, including plans for local employment and the procurement of goods and services from under-represented groups.
• Environmental management should follow a mitigation hierarchy (avoid, minimize, restore/rehabilitate, and offset) to achieve 'no net loss' of biodiversity, and governments should prohibit mining in World Heritage Sites and legally designated protected areas.
• The framework emphasizes the necessity of comprehensive mine-closure plans and financial assurance provided prior to permit approval, ensuring that the responsibility and cost of rehabilitation remain with the mining entity rather than the government.
• For Artisanal and Small-Scale Mining (ASM), the guide recommends creating specific, simplified legal frameworks to incentivize formalization and suggests a 'bottom-up' approach that includes the views of miners and ensures the participation of women.
• The document stresses the importance of Free, Prior and Informed Consent (FPIC) when mining activities affect Indigenous peoples, and requires that mining entities conduct integrated Environmental and Social Impact Assessments (ESIA) that include gender-disaggregated data.
• Governments are urged to prohibit the issuance of mining permits in areas of active armed conflict to promote the rule of law and prioritize the safety of workers and communities.

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} }