Objective: To propose a governance model for the closure of tailings dams, structured around four criteria - Technical, Governance, Participation & Transparency, and Compliance — each composed of subcriteria detailing the critical activities required for conducting the process. Theoretical Framework: The failures of tailings dams in 2015 and 2019 led to the approval of increasingly restrictive legislation, such as Law No. 14,066/2020, which amended the National Dam Safety Policy (Law No. 12,334/2010), and the resolutions of the Agência Nacional de Mineração (ANM) No. 95/2022, 130/2023, and 175/2024. However, practical experience has shown that a closure process cannot be reduced to a legal obligation or viewed solely as a technical issue. Method: The development of the governance model was based on a bibliographic and documentary review of public policies, Brazilian dam safety legislation, ANM resolutions, and documents from various related entities, in addition to consulting international guidelines and global references for tailings dam management. All the references reviewed converge on the understanding that a closure process must be assessed from a multidimensional perspective, combining technical, governance, transparency, and regulatory compliance aspects. Results and Discussion: Despite the wide range of regulations on dam closure, Brazil still lacks a structured model that allows for the assessment of governance in closure processes in a way that is comparable to best practices and global experiences, ensuring both technical quality and social transparency. Research Implications: The proposed governance model represents an innovative tool for public managers, mining companies, regulatory agencies, and researchers, enabling a comparable and transparent evaluation of closure processes, thereby strengthening trust among the involved stakeholders. Originality/Value: The proposed model can be used as a management or audit tool, making the closure process more transparent and aligned with national and international best practices. Furthermore, it can serve as a comparative basis to monitor the evolution of governance over time or to evaluate governance performance in the closure of different dams.
Cadete et al. (2025) studied this question.