Abstract
This study introduces a planning methodology designed to integrate financial value into the conventional plan through the incorporation of Environmental, Social, and Governance (ESG) practices pertaining to waste management. To accomplish this objective, two conceptual comprehensive, long-term planning exercises were executed for an identical open-pit mining case study. The initial exercise employed conventional long-term planning parameters, whereas the subsequent iteration encompassed the valuation of mining remediation, its assets, presuming that post the operational phase, remediation would facilitate the emergence of an alternative productive activity in the dumping area. The anticipated findings suggest that the developed methodology can function as an evaluative instrument to gauge, both in mining-specific and quantitative terms, the ramifications of integrating sustainable practices within the planning framework. Moreover, it fosters more informed decision-making by augmenting available information through the incorporation of a novel proposed indicator: the "ecological" Net Present Value (VAN). Consequently, the proposed methodology not only facilitates the estimation of value generated during both productive and post-operational phases but also engenders the adoption of a comprehensive approach in long-term planning. This, in turn, enables mining enterprises to progress in alignment with the UN Sustainable Development Goals (SDGs), concurrently amplifying the operational value by postponing closure-related expenses.