Title:
Mining Asset Valuation Methodologies Under Responsible Mining, Towards Sustainable Mining and IFRS Sustainability Standards

Authors:
Khurelbaatar Batjargal, Nyamaa Dulamsuren, Mongolia

Abstract:

Certain types of mineral resources, such as rare earth elements and uranium, continue to face strong local opposition when exploration and mining activities are conducted in areas important for social, agricultural, and livestock activities, as well as river basins. One approach to bridging the expectations gap among stakeholders is to accurately evaluate and quantify the returns from these mineral assets. Achieving this requires improving and redesigning mineral asset valuation methods within the framework of sustainable mining initiatives and sustainability reporting standards. Integrating TSM into mining-asset valuation links ESG performance directly to financial outcomes, stabilizing cash flows, reducing risk, and supporting higher, sustainability-aligned asset valuations. Integrating TSM into mining-asset valuation enhances accuracy, reduces risk, and aligns financial assessments with long-term sustainability performance, strengthening both investor confidence and responsible mining practices.

DOI: https://doi.org/10.51505/IJEBMR.2026.10502