Guía Marco de Políticas Mineras del IGF 2023

The IGF Mining Policy Framework Guidance 2023 outlines six pillars for sustainable mining governance. It emphasizes the creation of transparent legal frameworks, the optimization of public revenues through progressive fiscal regimes, and the promotion of local socioeconomic benefits with a strong focus on gender equality and indigenous rights. The guide details environmental standards for air, water, and biodiversity, mandates rigorous mine closure planning with financial guarantees, and provides specific strategies to formalize and support artisanal and small-scale mining (ASM) while eliminating harmful practices like child labor and mercury use.

• The framework establishes that a modern legal foundation for mining must include a consolidated national database of geological, geophysical, and topographic information, which should be linked to land-use planning and accessible to the public for free to ensure equal conditions for all stakeholders.
• To maximize public revenue while remaining attractive to investment, the guide suggests that the average effective tax rate for profitable mining projects should generally fall between 40% and 60%, and should be progressive, meaning higher rates for more profitable projects.
• Governments are advised to implement strict measures against tax avoidance, including 'ring-fencing' mechanisms, limits on excessive interest deductions, and adherence to OECD or UN guidelines on transfer pricing to prevent base erosion and profit shifting.
• The framework mandates that mining permits should be denied if the deposit is located in an active armed conflict zone to uphold the rule of law and prioritize the safety of workers and their families.
• Sustainable socioeconomic development requires that mining companies integrate local content plans, prioritize local employment, and provide gender-disaggregated data to ensure that benefits reach women and historically marginalized groups.
• Environmental management must follow a 'mitigation hierarchy' (avoid, minimize, restore/rehabilitate, and offset) to achieve 'no net loss' or a 'net positive impact' on biodiversity and ecosystem services throughout the mine's life cycle.
• Mine closure planning must be a prerequisite for granting exploitation permits, requiring a comprehensive plan that includes environmental, social, and economic aspects, as well as a full financial guarantee to cover all closure costs in case of operator default.
• For abandoned or 'orphan' mines, governments should maintain an inventory and conduct risk assessments to prioritize the remediation of high-risk sites, involving local communities in the identification and rehabilitation process.
• Artisanal and small-scale mining (ASM) requires specific, simplified legal frameworks and formalization strategies that move the sector toward responsible practices, including the gradual elimination of mercury and the prohibition of child and forced labor.
• To empower women in the ASM sector, governments should provide targeted technical, financial, and administrative training, and facilitate access to credit and land tenure, recognizing that women often represent at least half of the ASM workforce but face systemic discrimination.

APA

International Institute for Sustainable Development (2023). Guía Marco de Políticas Mineras del IGF 2023. https://www.iisd.org/system/files/2023-12/igf-mining-policy-framework-guidance-es.pdf

Chicago

International Institute for Sustainable Development. Guía Marco de Políticas Mineras del IGF 2023. 2023. https://www.iisd.org/system/files/2023-12/igf-mining-policy-framework-guidance-es.pdf.

Wikipedia

{{cite report |author=International Institute for Sustainable Development |title=Guía Marco de Políticas Mineras del IGF 2023 |date=2023 |url=https://www.iisd.org/system/files/2023-12/igf-mining-policy-framework-guidance-es.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{internationalinstituteforsustainabledevelopment2023gua, author = {{International Institute for Sustainable Development}}, title = {{Guía Marco de Políticas Mineras del IGF 2023}}, institution = {International Institute for Sustainable Development}, year = {2023}, url = {https://www.iisd.org/system/files/2023-12/igf-mining-policy-framework-guidance-es.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }