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Glossary
Abandoned and orphaned mines –
Abandoned or orphaned mines are those mines for which
the owner cannot be found or for which the owner is financially unable or unwilling to carry out
clean-up.
They pose environmental, health, safety, and economic problems to communities, the
mining industry, and governments in many countries.
(
National Abandoned/Orphaned
Mines
Initiative)
Adaptation –
Human-driven
adjustments in ecological, social, or economic systems or policy
processes, in response to actual or expected climate stimuli and their effects or impacts. (UN,
Framework Convention on Climate Change
, undated)
Base erosion and profit shifting –
Refers to tax-planning strategies used
by multinational
enterprises that exploit gaps and mismatches in tax rules to avoid paying tax. (
Organisation for
Economic Co-operation and Development
(OECD) undated)
Baseline studies –
Work done to collect and interpret information on the condition/trends of
the existing environment. (
International Association for Impact
Assessment
)
Child labour –
W
ork that deprives children
of their childhood, their potential,
and their dignity,
and that is harmful to physical and mental development. It refers to work that: (i) is mentally,
physically, socially, or morally dangerous and harmful
to children; and/or (ii) interferes with their
schooling by: depriving them of the opportunity to attend school; obliging them to leave school
prematurely; or requiring them to attempt to combine school attendance with excessively long
and heavy work. (ILO,
What is Child Labour,
undated)
Compensation –
Direct and indirect monetary and non-monetary rewards to employees. (
OECD
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