Viewpoints: Recognizing corporate social responsibility provisions (Mining)

Better understand when and how a mining company should recognize a corporate social responsibility (CSR) obligation.

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Often, mining organizations partner with communities in the regions in which they operate, on CSR initiatives such as:

  • improving local infrastructure
  • building new residences or schools
  • enhancing the water supply

Determining whether your mining organization should recognize a CSR obligation requires understanding the conditions set out by International Accounting Standard (IAS) 37 Provisions, Contingent Liabilities and Contingent Assets.

A joint paper by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, Viewpoints: Applying IFRSs in the Mining Industry — Recognition of Corporate Social Responsibility Provisions Under IAS 37 will help you better understand your organization's obligations in this area.


Canada is celebrating its 150th anniversary. We’re celebrating you, Canadian CPAs. Tell us why you’re proud to be a Canadian CPA. Then watch for our big celebration in July.

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