The 2030 Agenda for Sustainable Development was adopted in 2015. The United Nations framework does not directly include raw materials in Sustainable Development Goals (SDGs). The mining industry has a great impact not only for the environment but also for its stakeholders, both from the nearest and the most remote surrounding. As such, the mining industry has the opportunity and potential to both positively and negatively impact on all seventeen SDGs. The introduction of the EU directive on the disclosure of non-financial data has a great impact on the reporting of sustainable development reporting. Additionally, in March 2020, the European Commission published the EU Taxonomy. With regard to the current geopolitical situation, some European Union members, such as Germany, France and the Netherlands, have taken the decision to open or re-open of their coal-fired plants. Admittedly, these countries underline that the inclusion of coal in their power industry is only temporary and limited to a well-defined period of time. The implementation of the SDGs should be partially important in the case of mining, the activities of which involve the extraction of various types of mineral resources, especially non-renewable resources. This raises two fundamental research questions; what is the actual level of the reporting of SDGs in the polish mining industry, and if the EU Taxonomy Regulations will increase the reporting of SDGs in Polish mining?