Abstract
This paper proposes a framework to systematize the scope of reclamation works that optimize the agricultural, forest, aquatic, natural, economic, and cultural values of areas after the exploitation of mineral raw materials by mining. The framework describes characteristic reclamation works, which may become the basis for estimating the financial value of reclamation projects and for securing financial means for the implementation of reclamation tasks. Three phases of reclamation are represented in characteristic reclamation works. The preliminary phase includes works related to the development of design-estimate documentation. The scope of these works is the same regardless of the direction and type of post-mining facility. The technical (basic) phase is the completion of earthworks that prepare for the biological (detailed) phase, which includes introduction of biological systems into areas transformed by mining activities. The scopes of works of the technical and biological phases are different, depending on the planned function of the post-mining area and the type of material extracted.
Highlights
Mining activity, the main purpose of which is the exploitation of minerals, leads to a transformation of the natural environment
The preparation of full reclamation documentation and its scheduling across several decades of exploitation may seem difficult, the model incorporated in International Accounting Standards (IAS) 37 makes it possible to create financial security for this purpose based on the selected direction of reclamation and estimation of the costs of conducting characteristic reclamation works
Reclamation, which is the last stage of the mine life cycle, is aimed at compensating for changes in the natural environment caused by mining activities and generating new utility or natural values
Summary
The main purpose of which is the exploitation of minerals, leads to a transformation of the natural environment. Considering changes in the natural environmental, mining entrepreneurs should conduct reclamation activities aimed at compensating for the damage to the environment These activities should give the reclaimed area new landscape functions. The preparation of full reclamation documentation and its scheduling across several decades of exploitation may seem difficult, the model incorporated in IAS 37 makes it possible to create financial security for this purpose based on the selected direction of reclamation and estimation of the costs of conducting characteristic reclamation works. These costs can be distributed evenly over all years of the mining operation. Exhibitions, exhibition and concert halls, galleries, theaters, stages, cinema theaters, etc
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