대표어
https://www.oecd.org/en/publications/enhancing-resilience-through-traceability_a898687d-en.html
권호기사보기
| 기사명 | 저자명 | 페이지 | 원문 | 기사목차 |
|---|
국회도서관 홈으로
정보검색
소장정보 검색
결과 내 검색
동의어 포함
-
-
목차보기
Title page 1
Contents 8
Preface 4
Foreword 6
Acknowledgements 7
Executive summary 12
1. Overview 15
1.1. Growing global demand for critical minerals is intensifying supply chain pressures 16
1.2. Efforts to boost resilience are intensifying but more is needed 17
1.3. A whole-of-supply chain approach to standards-based, responsible production and traceability could help fill this gap 18
1.4. Standards-based responsible practices and traceability can therefore serve complementary policy objectives 19
1.5. Key findings 20
1.6. Key policy recommendations 21
1.6.1. Supply chain diversification 21
1.6.2. Responsible business conduct and due diligence 21
1.6.3. Circularity and resource efficiency 22
1.6.4. Sustainable development in mining regions 22
1.6.5. Revenue mobilisation 22
Notes 24
References 24
2. Understanding responsible business conduct and traceability 25
2.1. Operational and governance risks threaten already strained supply chains 26
2.2. Responsible business conduct standards to address operational and governance risks in mineral supply chains 28
2.3. Multi-stakeholder and industry initiatives as tools to drive supply chain due diligence and transparency 28
2.4. Traceability as a tool for responsible mineral supply chains 30
Examples of government-led traceability efforts 33
2.5. Traceability in the private sector: diverse approaches 35
2.5.1. Diversity in traceability models 36
2.5.2. Diversity in supply chain coverage 37
2.5.3. Diversity in information collected by traceability systems 39
Annex 2.A. Base Erosion and Profit Shifting 44
BEPS Action 4 - Limiting Base Erosion via Interest Deductions 44
BEPS Actions 8-10 - Aligning Transfer Pricing Outcomes with Value Creation 44
Action 13 - Transfer Pricing Documentation and Country-by-Country Reporting (CbCR) 44
Tax Incentives and the Global Minimum Tax 45
Notes 46
References 46
3. Lithium 49
3.1. Overview of the supply chain 50
3.2. Operational and governance risks 51
3.2.1. Water use and environmental impacts 51
3.2.2. Social impacts and community engagement 52
3.2.3. Emerging risks 52
3.2.4. Battery manufacturing and recycling risks 52
3.2.5. Lithium pricing and other related party transactions 53
3.3. Argentina 54
3.3.1. Argentina: lithium production and processing 54
3.3.2. Argentina: Regulatory environment 55
3.3.3. Argentina: Operational and governance risks 56
3.4. Chile 59
3.4.1. Chile: lithium production and processing 59
3.4.2. Chile: Regulatory environment 61
3.4.3. Chile: Operational and governance risks 61
3.5. Uptake of multi-stakeholder and industry initiatives on responsible business conduct 64
3.6. Uptake of traceability 65
References 67
Annex 3.A. Addressing BEPS Risks and Tax Avoidance 73
Addressing the under-pricing of lithium and nickel sales 73
Additional BEPS risks beyond mineral pricing 73
Mispricing of other related-party transactions associated with the mining activities 73
Financing structures 74
Information gaps and enforcement challenges 74
Role of transfer pricing documentation and information exchange 74
Notes 75
4. Nickel 76
4.1/4.2. Overview of the supply chain 77
4.2/4.3. Operational and governance risks 79
4.2.1/4.3.1. Environment risks from mining and processing 79
4.2.2/4.3.2. Social impacts and community engagement 79
4.2.3/4.3.3. Governance challenges 80
4.2.4/4.3.4. Manufacturing and recycling risks 80
4.2.5/4.3.5. Nickel pricing 80
4.3/4.4. Indonesia 81
4.3.1/4.4.1. Indonesia: nickel production and processing 81
4.3.2/4.4.2. Indonesia: Regulatory environment 83
4.3.3/4.4.3. Indonesia: Operational and governance risks 85
4.4/4.5. The Philippines 87
4.4.1/4.5.1. The Philippines: nickel production and processing 87
4.4.2/4.5.2. The Philippines: Regulatory environment 88
4.4.3/4.5.3. The Philippines: Operational and governance risks 89
4.5/4.6. Uptake of multi-stakeholder and industry initiatives on responsible business conduct 90
4.6/4.7. Uptake of traceability 91
References 95
5. Enablers and obstacles for responsible business conduct and traceability 102
5.1. Context 103
5.2. Key drivers of RBC and traceability initiatives 103
5.2.1. Market and regulatory pressure as drivers of RBC uptake 103
5.2.2. Market incentives as drivers of traceability uptake 105
5.2.3. Link between traceability and participation in multi-stakeholder and industry initiatives 106
5.2.4. Early evidence on the benefits of traceability 106
5.3. Main gaps and shortcomings of existing multi-stakeholder and industry initiatives on RBC and traceability systems 107
5.3.1. Uneven capacity across supply chain actors 107
5.3.2. Data scarcity and fragmentation 107
5.3.3. Fiscal governance 107
5.3.4. Credibility of multi-stakeholder and industry initiatives 108
5.3.5. Cross-border regulatory inconsistencies 108
5.4. Barriers to scaling up traceability - insights from the survey 108
5.4.1. Gaps between audits and customer expectations 109
5.4.2. Implementation and operational barriers 109
5.4.3. Industry appetite for investment into traceability 111
5.5. Factors for scaling implementation 111
5.5.1. Market incentives and price premia 112
5.6. Implications for policymakers 113
References 114
6. Conclusion and policy recommendations 116
6.1. Applying traceability to specific policy goals 117
6.1.1. Diversification and geoeconomic goals 117
6.1.2. Responsible mineral supply chains 119
6.1.3. Circularity and resource efficiency 120
6.1.4. Local development in mining regions 122
6.1.5. Robust fiscal policy 124
6.2. Applying a targeted approach to implementing traceability for lithium and nickel 126
6.2.1. Lithium sourcing from Argentina and Chile 126
6.2.2. Nickel sourcing from Indonesia and the Philippines 127
Annex 6.A. Methodology 128
Survey 128
Site visits 129
References 130
Figure 1.1. Key findings 21
Figure 1.2. A phased approach to promoting traceability for lithium and nickel 23
Figure 2.1. BEPS risks along the supply chain 27
Figure 2.2. Overview of supply chain and thematic coverage of selected multi-stakeholder and industry initiatives on RBC in mineral supply chains 29
Figure 2.3. Status of traceability system implementation in mineral supply chains 36
Figure 2.4. Traceability models used in critical mineral supply chains 37
Figure 2.5/Figure 2.4. Supply chain tiers covered by respondents' traceability systems 38
Figure 2.6/Figure 2.5. Types of information collected through traceability systems in mineral supply chains 40
Figure 2.7/Figure 2.6. Environment related information collected through existing traceability systems 41
Figure 2.8/Figure 2.7. Governance related information collected through traceability systems 42
Figure 2.9/Figure 2.8. Human and labour rights information collected through traceability systems 43
Figure 3.1. Visualising lithium trade flows 51
Figure 3.2. Participation and membership in key multi-stakeholder and industry initiatives in the lithium supply chain 65
Figure 4.1. Nickel supply chain 78
Figure 4.2. Participation and membership in key multi-stakeholder and industry initiatives in the nickel supply chain 91
Figure 5.1. Primary drivers of company participation in multi-stakeholder and industry initiatives on RBC 104
Figure 5.2. Primary drivers for pursuing traceability in mineral supply chains 105
Figure 5.3. Participation in multi-stakeholder and industry initiatives on RBC and status of supply chain traceability systems 106
Figure 5.4. Main challenges in setting up and operating traceability systems 110
Figure 5.5. Likelihood of increased investment in traceability over the next three years 111
Figure 5.6. Ranked preferences for support measures to scale traceability efforts 112
Boxes 11
Box 2.1. Examples of multilateral initiatives on product passports 31
Box 2.2. Supporting technical solutions to traceability: the MaDiTraCe Project 34
Box 2.3. China's rare earth management regulation and traceability system 35
Box 3.1. Site visits in la Puna: challenges to leverage mining companies' activities for local development 57
Box 3.2. Site visits in la Puna: leveraging mining companies' activities for local development 59
Box 3.3. Site Visits in Antofagasta: challenges to leverage mining companies' activities for local development 63
Box 4.1. Indonesia's tax incentive regime - Promotion of nickel sector 84
Box 4.2. Site visits in Indonesia: challenges with enforcement of legislation at local level and impacts on local communities 86
Box 4.3. SIMBARA: Indonesia's mineral traceability system 92
Annex Figure 6.A.1. Profile of survey respondents by supply chain segment and relevant minerals 129
MARC 보기
오류 데이터 정정요청
*표시는 필수 입력사항입니다.
알림톡 발송
| 전화번호 |
|---|
개인정보 수정 바로가기
연속간행물 권호 선택
우편복사 안내
- ◾ 도서관을 방문하지 못할 경우 인터넷, 팩스 등으로 자료 복사를 신청하고, 복사물을 우편·팩스 등으로 제공받는 서비스
- ◾ 대상자료: 일반도서, 연속간행물 및 학위논문
- ※ 고서, 고잡지, 훼손될 우려가 있는 자료, 마이크로폼 자료 및 신문 등 제외
- ◾ 신청 책수: 1인 5책 이하(1일 기준)
- ◾ 신청 절차: 자료 검색 → 우편복사 목록담기 → 복사 범위 입력 → 우편복사 주문서 입력 → 접수 및 확인
- ※ 저작권법에 의거하여 부분 복사(전체 페이지 수의 1/3 범위 이내)만 가능
- ◾ 복사 범위 입력 예시: (연속 페이지) 1-30, (부분 페이지) 25, 30-40
| 번호 | 발행일자 | 권호명 | 제본정보 | 자료실 | 원문 | 신청 페이지 |
|---|
도서위치안내(서울관)
도서위치안내: / 서가번호:
0
확인
우편복사 목록담기를 완료하였습니다.
내서재에 담기
새로운 서재
*표시는 필수 입력사항입니다.
저장
저장 되었습니다.