Carbon Cost Internalization in Mining Operations: A Systematic Literature Review Toward an Activity-Based Framework for Limestone Quarry

Abstract

Carbon pricing is becoming increasingly relevant to mining because greenhouse-gas emissions may create additional operating costs through regulatory requirements, carbon-market transactions, or internal economic valuation. This systematic literature review examines how carbon costs have been defined, quantified, and incorporated into mining economics, with particular attention to the development of a research framework for limestone quarrying from land clearing to the crusher hopper. The literature search was conducted from April to June 2026, with the final search completed on 17 June 2026. ScienceDirect was used as the primary literature source and Google Scholar as a supplementary source. Duplicate records were checked using DOI and bibliographic information before title, abstract, and full-text screening against predefined eligibility criteria. Screening was conducted by the first author and subsequently reviewed by the second author. Of 50 peer-reviewed articles assessed, 40 were retained for descriptive classification and thematic synthesis. The main gaps concern limestone-specific applications, integration of land-use-change and operational emissions, and site-based operating costs. The proposed framework distinguishes regulatory carbon-tax obligations, market carbon-unit prices, internal or shadow prices, and hypothetical prices used for stress testing, with Indonesian values treated as scenario inputs rather than assumed quarry-specific liabilities.