Inclusion criteria describe evidence that can establish this activity. Exclusion criteria identify circumstances that do not establish it on that basis alone. The evaluation remains connected to its taxonomy version and supporting evidence.
Included when supported
Evidence may support involvement when it matches one or more of these inclusion criteria.
- 01Criterion
Include companies owning or controlling coal reserves or resources recognized under an applicable technical or securities-reporting standard; record the classification and effective date.
- 02Criterion
Include holders of coal mineral rights, leases, concessions, production-sharing rights, or comparable extractive interests that confer substantive rights to an identified deposit.
- 03Criterion
Include undeveloped coal assets where the company retains an economic resource interest, even if extraction has not started; record development status.
- 04Criterion
Include diversified or integrated mining companies with documented coal reserve or resource holdings.
- 05Criterion
Include exploration companies only after an identified coal resource or reserve has been established under a recognized reporting basis and the entity holds the relevant rights.
- 06Criterion
Include acquisitions or investments that transfer direct ownership or control of a coal reserve, resource, or mineral right to the evaluated entity.
Excluded on this basis alone
These circumstances do not establish this activity unless separate evidence also meets an inclusion criterion.
- 01Criterion
Exclude companies lacking direct ownership, control, or extractive rights in an identified coal deposit.
- 02Criterion
Exclude former mining operators that have relinquished all relevant reserve, resource, mineral-right, and concession interests.
- 03Criterion
Utilities Consuming Coal Without Reserve Holdings
Defined as: Power generation companies purchasing coal fuel without ownership of coal reserves or mining rights.
- 04Criterion
Mining Equipment Manufacturers and Service Providers
Defined as: Engineering, drilling, or equipment firms supporting coal operations without holding coal assets.
- 05Criterion
Exclude assets that have been fully divested, surrendered, expired, sterilized, or written off with no continuing economic right, while preserving historical involvement separately.
- 06Criterion
Exclude geological exploration results, targets, prospects, or occurrences that do not meet a recognized economic resource or reserve classification or do not confer resource ownership.
Evidence and evaluation methodology
How sources, entity pathways, decisions, qualifiers, and review history are handled.
Map screens to a client policy
How to choose provider screens, document coverage, and decide what happens after an outcome.