This work aims to explore the main regulatory mechanisms in the mineral sector and how organizations carry out reporting in this regard. The main focus of the study is to investigate the complex interaction between mining companies and Indigenous Peoples and Traditional Communities in mining areas, with the purpose of analyzing engagement methods and reports related to socio-environmental issues linked to mining. One of the main objectives is to analyze, from the perspective of mining companies, how this impact is measured and whether it is possible to establish a relationship of trust between the parties through open and transparent dialogue. Another issue to be investigated in this work is the reporting of performance evaluation in the social sphere (human rights and social performance), analyzing the standards established and used by large companies (ICMM Performance Expectation, GISTM, GRI, and SDGs).