Publication Type: 
Guidance note
Published Date: 
August, 2017

Guidance note 7 on contract transparency

Requirement 2.4 

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Please note that this guidance note was updated in September 2017, only EN and FR versions of the updated guidance note are currently available.


Contracts, licenses and associated agreements are crucial parts of the legal framework which establish many of the commitments between government and companies in the extractive industries.

In some cases, the terms of these contracts and licences may be standard and complemented by taxation regimes. In other cases, these contracts, licenses and agreements include detailed terms for how resource owners and companies agree to share risk and reward over the life of long-term resource extraction projects. Fiscal terms will address how costs and profits are shared between the parties and how taxes, royalties and other extraction related fees are to be calculated and paid. Contracts may also include information on company rights to natural resources, including geographical boundaries; social obligations, including infrastructure, social spending and local content requirements; worker health and safety; and stabilization clauses which insulate resource projects from changes to legal framework.    


  1. Summary
  2. EITI Requirements
  3. Guidance
    1. Determine government policy on contract disclosure
    2. Determine actual disclosure practice
    3. Determine whether and/or how contracts are disclosed
    4. EITI Reporting
    5. Public debate 
  4. Country examples
    1. Forum for debate
    2. Facilitating disclosures
    3. Securing buy-in
    4. Dissemination of contracts
    5. Sector-wide legislation
    6. Advancing understanding
  5. Further references

You can find more information on contract transpanrecy on our topics page on legal framework, contracts and licenses