202 The instrument was pilot-applied to the Initiative for Responsible Mining Assurance (IRMA), widely recognized as one of the leading mining sustainability standards. The evaluation relied exclusively on publicly available IRMA documentation. For each coded item, evaluators recorded supporting textual evidence, including page references and explanatory notes. This documentation process was designed to ensure traceability and facilitate independent verification of coding decisions. Through this coding procedure, the instrument allows identification of both procedural robustness and the presence or absence of sustainability boundary considerations within VSS. For structural interpretation at criterion level, categorical strength levels (Very High (>75%), High (60–75%), Moderate (40–60%), Low (20–40%), Very Low (<20%).) were assigned based on the relative proportion of explicit positive responses within each lens. Threshold ranges were defined consistently across operational and normative lenses to ensure comparability. 4. ANALYTICAL OUTCOMES OF THE DUAL-LENS FRAMEWORKS This section presents the analytical outcomes derived from applying the dual-lens framework to IRMA. The results are organized across governance, social, and environmental dimensions in order to examine structural patterns of operational strength and normative alignment. Rather than reporting item-level results, the analysis focuses on structural configurations emerging at criterion level. 4.1 Governance The application of the dual-lens framework reveals that governance within IRMA is not homogeneous, but instead characterized by differentiated levels of strength across criteria (Table 2). Three areas emerge as particularly robust: Supply chain traceability, Due diligence processes, and Stakeholder Engagement. These domains exhibit a high proportion of explicitly codified requirements and demonstrate a well-developed governance architecture grounded in transparency, risk identification, and procedural oversight. By contrast, Management systems & Regulatory compliance, as well as certain structural Business practices, particularly mergers and acquisitions and divestment, appear comparatively weaker. While anti-corruption and tax-related provisions are strongly articulated, strategic corporate decision-making processes are less systematically regulated, indicating selective depth within governance coverage. The dual-lens distinction between operational and normative requirements provides further insight into these patterns. Supply chain traceability stands out as the most consistent criterion from a structural point of view, as it shows relatively limited divergence between operational alignment and normative alignment. Where IRMA requires traceability, it integrates these provisions in a way that combines system-based controls with substantive expectations of transparency.
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