The Board approved Iraq's request for adapted implementation.

On 15 April 2019, the Board reached the following decision:

The EITI Board accepts Iraq multi-stakeholder group’s request for adapted implementation with respect to the Kurdistan Region. The request is granted for the reporting period 2016-2018. Thereafter, the Iraq multi-stakeholder group should review progress and consider whether a further request is necessary.

The EITI Standard allows for adapted implementation “where the country faces exceptional circumstances that necessitate deviation from the implementation requirements” (Requirement 8.1). In taking this decision, the EITI Board notes that the national government is not able to compel companies and government agencies in the Kurdistan region to participate in the EITI process.

The EITI Board welcomes the commitment from the government and the multi-stakeholder group to continue to engage with companies and government agencies in the region with a view to ensuring comprehensive disclosure in accordance with the EITI Standard. Where comprehensive information is not obtained from these entities, the multi-stakeholder group is expected to reference other publicly available sources of information. It is a requirement that there continues to be full unilateral disclosure of any revenues received by the Federal Government of Iraq from companies and government agencies in the Kurdistan region. EITI Reports should include an assessment of the comprehensiveness of this information, highlighting any gaps in the information available.