Côte d’Ivoire has achieved a moderate overall score in implementing the 2019 EITI Standard (80.5 points). The overall score reflects an average of the three component scores on Stakeholder engagement, Transparency and Outcomes and impact.
On Outcomes and impact, the Board commends Côte d’Ivoire for achieving a high score (86 points). This reflects Côte d’Ivoire’s use of its EITI implementation to generate debate and support reforms in areas such as contract disclosure and social expenditures despite restrictions linked to the COVID-19 pandemic. The Board commends Côte d’Ivoire for the innovative use of its EITI disclosures, including several thematic reports on key areas of extractive industry governance such as beneficial ownership, state-owned enterprises (SOE) and license awards, and encourages the use of this information by relevant stakeholders. Côte d’Ivoire EITI has followed up on EITI recommendations, leading to the operationalisation and increased transparency of the local mining development funds, oil and gas contract disclosure and robust diagnostics of licenses awards in both oil and gas and mining. However, public debate led by EITI and drawing on EITI data around anticorruption in commodity trading remains limited, despite Glencore’s admission of bribery involving the SOE PETROCI. Nevertheless, the Board commends stakeholders in Côte d’Ivoire for their efforts to improve the accessibility of data disclosed through the EITI and through company and government systematic disclosures, notably on extractive contracts and license registers. Côte d’Ivoire was awarded two additional points for the effectiveness and sustainability of EITI implementation.
On Transparency, Côte d’Ivoire achieved a moderate score (81 points), with improvements across all corrective actions from previous Validation. The comprehensiveness of the license and contract registers as well as transparency around extractive license and contract awards have been strengthened. Thanks to EITI disclosures, local communities have access to robust data on the funds transferred to the local mining development funds. The Board commends Côte d’Ivoire EITI for disclosing all active oil and gas contracts and mining production contracts, noting that exploration permits remain to be disclosed. The Board welcomes the use of Côte d’Ivoire EITI Reports and related thematic reports to perform a more detailed assessment of licenses awards, beneficial ownership and SOE disclosures. The Board welcomes that Côte d’Ivoire has used EITI reporting to strengthen transparency in transactions related to SOEs in the oil sector and on the management of oil revenues used to fund electricity subsidies, but notes that additional transparency around the oil-for-electricity agreements is needed. New aspects of the 2019 EITI Standard such as those related to project level reporting and beneficial ownership are yet to be fully implemented despite demonstrated efforts. Côte d’Ivoire is urged to institutionalise transparent systematic disclosures within the SOEs in the oil and gas sector, given their dominant role in the extractive industry in the country and the recent evidence of Glencore’s corruption involving the oil and gas SOE. There is significant public demand for more transparency around companies’ disclosures of social expenditures and environmental management data.
On stakeholder engagement, Côte d’Ivoire reached a moderate score (75 points). The COVID-19 pandemic does not seem to have constrained the MSG’s operations. All constituencies on the MSG now appear to represent their broader constituencies and are actively engaged in most aspects of implementation, although gender balance could be improved. The civil society constituency has continued to act as a key driver of implementation in this period, and used its engagement in the EITI to support progress of transparency, especially on the local content and social expenditures. While the Côte d’Ivoire EITI MSG has seen a limited refresh of its membership, the MSG’s oversight role of monitoring transparency and ensuring accountability in extractives sector governance have weakened in the period under review. The Board expresses concern over the level of per diems paid to MSG members and the potential for conflicts of interests. The industry constituency is yet to codify its participation to the EITI, and the MSG must ensure that allegations and proven cases of corruption in the sector are discussed and investigated.
The Board has determined that Côte d’Ivoire will have until a next Validation commencing on 1 April 2025 to carry out corrective actions regarding MSG oversight (Requirement 1.4), Contracts (Requirement 2.4), beneficial ownership (Requirement 2.5), barter agreements (Requirement 4.3), disaggregation (Requirement 4.7), distribution of revenues (Requirement 5.1), SOE quasi-fiscal expenditures (Requirement 6.2), public debate (Requirement 7.1), Failure to demonstrate progress on Stakeholder engagement, Outcomes and impact or Transparency in the next Validation may result in temporary suspension in accordance with Article 6 of the EITI Standard. In accordance with the EITI Standard, Côte d’Ivoire EITI MSG may request an extension of this timeframe or request that Validation commences earlier than scheduled.
Corrective actions and strategic recommendations
The EITI Board agreed the following corrective actions to be undertaken by Côte d’Ivoire. Progress in addressing these corrective actions will be assessed in the next Validation commencing on 1 April 2025:
- In accordance with Requirement 7.1, Cote d’Ivoire should provide broader evidence of public debate related to EITI or use of EITI information by all stakeholders, including the legislature, subnational governments and other policy actors, on extractive industry issues of public debate such as the corruption case linked to Glencore in 2022.
- In accordance with Requirement 1.4, Côte d’Ivoire should ensure that the procedures for nominating and replacing multi-stakeholder group representatives are public and implemented in a fair, open and transparent way. In particular, the industry constituency should ensure that it establishes clear nominations and representation guidelines. The MSG should elaborate robust internal governance documents that cover all aspects of Requirement 1.4.b, including term limits. The MSG’s Terms of Reference should be updated to ensure that non-governmental organisations are adequately represented within the civil society constituency and gender considerations are taken into account. The MSG is also urged to consider and discuss corruption allegations and proven cases, such as the Glencore corruption case in 2022. To strengthen implementation, and given the central role that civil society plays in Côte d’Ivoire, the MSG may also wish to build capacities of civil society groups and broaden the reach of the EITI in Côte d’Ivoire, and ensure that relevant MSG meetings are open to observers in practice in accordance with the MSG’s ToR.
- In accordance with requirement 2.4, the MSG should agree and publish a plan for disclosing mining contracts and licenses with a clear time frame for implementation addressing any barriers to comprehensive disclosure of all licenses and contracts awarded and amended since 1 January 2021. Côte d’Ivoire EITI should also produce a list of all extractive contracts and licenses, indicating which are public and which are not.
- In accordance with Requirement 2.5, Cote d’Ivoire is required to disclose the beneficial owners of all companies holding or applying for extractive licenses. To achieve this target, Cote d’Ivoire should request all license holders to disclose beneficial ownership information and to require all applicants of extractive licenses to disclose their beneficial owners. EITI cote d’Ivoire should strengthen the public register of beneficial owners with an effective legal framework providing the obligation to companies to disclose their beneficial owners according to a definition in line with the requirement 2.5.
- In accordance with Requirement 6.2, Cote d’Ivoire is required to develop an EITI Reporting process for material SOEs’ quasi-fiscal expenditures with a view to achieving a level of transparency commensurate with other payments and revenue streams and should include SOE subsidiaries and joint ventures. These disclosures should cover all material SOEs’ public social expenditures, such as payments for social services, public infrastructure, fuel subsidies and national debt servicing, etc., undertaken outside of the national government budgetary process. These disclosures should be subject to the same data quality assurances as other payments and revenues disclosures as per Requirement 4.9. With regards to the quasi-fiscal expenditures identified in the SOE study, including the transfers of uncompensated balance of gas bills and the gas sold at a discounted price, SOEs involved should clarify the quantity of electricity produced during the period under review and should disclose additional information related to the calculation method of transfers of uncompensated balance from CIE to CI Energie. The harmonization of the recognition of this compensation as well as the calculation of the remaining balance by the involved parties will give more clarity to the disclosed figures and will allow a better public understanding.
- In accordance with Requirement 4.3, Cote d’Ivoire EITI should pursue its efforts to establish a comprehensive public overview of the natural gas for electricity transactions, for instance by disclosing the quantity of gas transferred for electricity production and the quantity of electricity sold to the government entities.
- In accordance with Requirement 4.7, Côte d’Ivoire is required to pursue its outreach efforts towards extractive companies and government agencies to comprehensively disclose extractive revenues at a project level when applicable.
- In accordance with Requirement 5.1, Cote d’Ivoire should consider ways of strengthening systematic disclosures by government entities and SOEs of the management of extractive revenues that are not recorded in the national budget and clarify the status of the contribution for training and equipment made to the DGH, with a view to achieving a level of transparency commensurate with that of extractive revenues that are recorded in the national budget. Cote d’Ivoire should also consider improving the comprehensiveness of data reported as part of the-quasi fiscal expenditures (see 6.2 for more details) and make sure that information disclosed allows a better understanding of the off-budget transactions.
Côte d’Ivoire is encouraged to consider the following recommendations to strengthen EITI implementation:
Outcomes and impact
- To strengthen implementation of Requirement 1.5, Cote d’Ivoire is encouraged to explore innovative approaches to extending EITI implementation to inform public debate about natural resource governance and encourage high standards of transparency and accountability in public life, government operations and in business.
- To strengthen implementation of Requirement 7.2, Côte d’Ivoire is encouraged to make systematically disclosed data machine readable and inter-operable, and to code or tag EITI disclosures and other data files so that the information can be compared with other publicly available data.
- To strengthen implementation of Requirement 7.3, Côte d’Ivoire is encouraged to strengthen the public documentation of EITI follow-up on recommendations from reporting and Validation, with a view to further strengthening the public accountability of its efforts and to ensure that the EITI supports broader reforms in the governance of the extractive industries.
- To strengthen implementation of Requirement 7.4, Cote d’Ivoire could consider more clearly linking EITI work plan activities with the reforms in the extractive sector and linking the impact assessment recommendation to the subsequent work plan.
- To strengthen implementation of Requirement 1.1, Côte d’Ivoire is encouraged to further its efforts to overcome legal barriers to disclosure of key EITI data, such as mining contracts and beneficial ownership.
- To strengthen implementation of Requirement 1.2, Côte d’Ivoire is encouraged to institutionalise outreach efforts to companies which are not members of the MSG, supported by the EITI and the government, potentially through ‘open days’ on EITI open to all companies.
- To strengthen implementation of Requirement 1.3, the MSG is encouraged to regularly monitor developments regarding civil society’s ability to engage in all aspects of the EITI process and to organise awareness-raising sessions on the EITI protocol: Participation of civil society, with participation from the three constituencies. The government, in collaboration with the MSG, is encouraged to document the measures it undertakes to remove any obstacles to civil society participation in the EITI, should these arise in future. To further strengthen civil society engagement, the civil society constituency is encouraged to sustain efforts to further broaden the constituency and to ensure that voices critical of the management of extractive industries are adequately represented.
- To strengthen implementation of Requirement 3.1, Côte d’Ivoire is encouraged to improve accessibility of information on the overview and exploration activities of the mining sector through routine government systems, drawing from the oil and gas information already available online.
- To strengthen implementation of Requirement 6.3, Côte d’Ivoire is encouraged to improve accessibility of information on the contribution of the extractive industries to the economy through routine government and company systems.
- To strengthen implementation of Requirement 2.1, Côte d’Ivoire is encouraged to further publicize systematic public disclosure by the government of information on the legal framework and fiscal regime for the extractive industries, which is still primarily disclosed through the EITI Report, with the notable exception of laws and regulations clearly sourced online.
- To strengthen implementation of Requirement 6.4, Côte d’Ivoire is encouraged to use its EITI Reporting to provide an overview of relevant legal provisions and administrative rules as well as actual practice related to environmental management and monitoring of extractive investments in the country. This could include information on regular environmental monitoring procedures, administrative and sanctioning processes of governments, as well as environmental liabilities, environmental rehabilitation and remediation programmes.
- To strengthen implementation of Requirement 2.2, Côte d’Ivoire is encouraged to use EITI Reporting as a mean for annually assessing the efficiency of license allocations and transfers in the mining, oil and gas sectors, drawing from the study published by BDO. The MSG is also encouraged to extend its review to licenses that were not awarded or transferred during the financial year covered by EITI reporting.
- To strengthen implementation of Requirement 2.3, Côte d’Ivoire is encouraged to link cadastre information to other sets of extractive data, such as contracts, both in the mining and the oil and gas sector.
- To strengthen implementation of Requirement 2.6, and to shed lights on some of the shortcomings identified by the Glencore affair, Côte d’Ivoire is encouraged to describe the rules and practices related to SOEs’ operating and capital expenditures, procurement and subcontracting, according to requirement 2.6.c.
- To strengthen implementation of Requirement 4.2, Cote d’Ivoire is strongly encouraged to expand its EITI disclosures to include a description of the process for selecting the companies buying the state’s in-kind revenues, the technical and financial criteria used to make the selection, the list of selected buying companies, any material deviations from the applicable legal and regulatory framework governing the selection of buying companies, and the related sales agreements. In accordance with Requirement 4.2.c, companies buying oil and gas resources from the state, including SOEs (or third parties appointed to sell on their behalf), are encouraged to disclose volumes received from the state or SOE or its marketing agent and payments made for the purchase of oil and gas resources, to levels of disaggregation per Requirement 4.2.a. With regard to the Glencore scandal and given that the company admitted having paid bribes to illegally buy oil shipments from PETROCI Holding, Cote d’Ivoire is strongly encouraged to open an investigation within the company to establish responsibilities and put in place the appropriate controls measures, aimed at minimizing the risk that this type of case does not happen again in the future.
- To strengthen implementation of Requirement 4.5, Cote d’Ivoire may wish to consider ways of strengthening systematic disclosures of information on transactions related to SOEs, including material company payments to SOEs, SOE transfers to government agencies and government transfers to SOEs.
- To strengthen implementation of requirement 3.2, Côte d’Ivoire is encouraged to explore ways of strengthening data reliability of production figures, and to systematically disclose mining production figures.
- To strengthen implementation of Requirement 3.3, Côte d’Ivoire is encouraged to explore ways of strengthening systematic disclosures of export figures, drawing from the existing exemplary disclosures through EITI reporting.
- To strengthen implementation of Requirement 4.1, Côte d’Ivoire EITI could consider improving the publicity of the audited financial statements from extractive companies engaged in the sector. Côte d’Ivoire is also encouraged to pursue its efforts to improve information systems of government agencies, such as the DGMG.
- To strengthen implementation of Requirement 4.8, Côte d’Ivoire is encouraged to pursue efforts to further improve the timeliness of its EITI reporting, including through innovative ways of building on the government’s systematic disclosures of data required by the EITI Standard.
- To strengthen implementation of Requirement 4.9, Côte d’Ivoire is encouraged to make public the reports from the certifying agency, IGE.
- To strengthen implementation of Requirement 5.3, Cote d’Ivoire is encouraged to use its EITI implementation as a means of ensuring timely government disclosures that would further public understanding and debate around issues of revenue sustainability and resource dependence, including the assumptions underpinning forthcoming years in the budget cycle and relating to projected production, commodity prices and revenue forecasts arising from the extractive industries and the proportion of future fiscal revenues expected to come from the extractive sector.
- To strengthen implementation of Requirement 6.1, Côte d'Ivoire is encouraged to address the conflict between several legal texts that appear to restrict environmental contributions provided for by laws, regulations or contracts from extractive companies, including the contribution related to the Environmental Impact Studies. To strengthen implementation of Requirement 6.1, Côte d’Ivoire EITI is encouraged to maintain its monitoring of the situation of the CDLM, in particular for the future ones due to the dynamic mining sector in the country. This could include time-series analysis of the data disclosed through EITI Reporting to inform the vibrant public debate on the local contribution of the extractive sector.
The government and the MSG are encouraged to consider these recommendations, and to document the MSG’s responses to these recommendations in the next annual review of outcomes and impact of EITI implementation.
In April 2020, the Board agreed that Côte d’Ivoire had made “meaningful progress” in implementing the 2016 EITI Standard. The next Validation of Côte d’Ivoire was scheduled to commence on 1 November 2021. In December 2020, the EITI Board agreed a revised Validation schedule, with Côte d’Ivoire’s Validation scheduled to commence on 1 April 2022. The Validation commenced on 1 October 2022 following further adjustments to the Validation schedule.
Côte d’Ivoire EITI collated documentation for Validation using the Board-agreed data collection templates on Stakeholder engagement, Transparency, and Outcomes and impact. The files are available on the Côte d’Ivoire EITI website. The International Secretariat’s Validation team prepared an initial assessment following the Validation procedure and Validation Guide. In accordance with the Validation procedure, a public call for stakeholder views on EITI implementation was open from 1 September 2022 to 1 October 2022. Virtual stakeholder consultations were undertaken in November 2022. The draft assessment was shared with the MSG for feedback on 10 February 2023. MSG comments were received on 10 March 2023, after which the assessment was finalised for the Validation Committee’s review.
In accordance with Article 4.c of Section 4 of the 2019 EITI Standard, the overall assessment consists of component scores on Stakeholder engagement, Transparency, and Outcomes and impact, as well as an overall numerical score. The component score represents an average of the points awarded for each applicable requirement. The points awarded on the effectiveness and sustainability indicators are added to the component score on Outcomes and impact. The overall score is the average of the three component scores.
Assessment of EITI requirements
- Not met
- Partly met
- Mostly met
- Fully met
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The three components of Validation each receive a score out of 100, as follows:
Outcomes and impact