Garantias financeiras para o fechamento de mina: proposta para o caso do Brasil.

Abstract

The present study addresses the issue of financial assurances for mine closure in Brazil, proposing a model aligned with international practices. Mining, although crucial to the Brazilian economy, generates significant environmental impacts and raises concerns about the fate of mines after resource exhaustion. The high costs of rehabilitation have led to the abandonment of numerous mines in the country, with 11% of current projects in this situation. The absence of closure plans and exclusive resources for this stage has caused socioeconomic and environmental impacts. Recent accidents with tailings dams in Minas Gerais prompted stricter mine closure regulations, such as ANM Resolution No. 68/2021, which requires a mine closure plan from the pre-feasibility stage. The research employed a qualitative approach, utilizing a bibliographic survey of scientific articles, international agency reports, and online websites and journals. Analysis of international models used in Australia, Canada, and the United States revealed the mandatory nature of financial assurances for the rehabilitation of mined areas, with amounts based on total closure costs and periodic review. For Brazil, a model is proposed that includes the legal obligation of these assurances, standardized calculation, diversification of instruments, integration with financial institutions, and executive branch support to strengthen the country's regulatory agency. The requirement for exclusive financial assurances for mine closure in Brazil is fundamental to mitigating environmental damage and mine abandonment. A thorough assessment of mining companies situations, considering tax burdens and the need to strengthen the National Mining Agency, is crucial.