The Board approves Iraq's request for extension of the reporting deadline and adapted implementation.

Iraq is eligible for an extension of the reporting deadline for FY 1 January 2018 – 31 December 2018. The deadline for the publication of the outstanding report is extended to 31 March 2021.

In addition, the EITI Board accepts Iraq’s multi-stakeholder group’s request for adapted implementation with respect to coverage of extractive industries in Iraqi Kurdistan. The request applies to 2019, 2020 and 2021 EITI reporting. 

The EITI Standard allows for adapted implementation “where the country faces exceptional circumstances that necessitate deviation from the implementation requirements” (Article 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. 2019, 2020 and 2021 EITI reporting should include an assessment of the comprehensiveness of this information, highlighting any gaps in the information available.