Flexible reporting

The COVID-19 pandemic has had significant effects on the extractive industries and EITI implementation. Core aspects of the EITI process, such as convening stakeholders and disseminating information, may be challenging under current circumstances. Alternative approaches may be required as countries undertake virtual ways of working.

Recognising these challenges, the EITI Board extended measures to provide flexibility in EITI implementation and reporting. These measures allow implementing countries to retain the momentum of the EITI process while adapting to local circumstances and urgent information needs.

The requirements outlined in the document below can be used until the EITI Board adopts the new terms of reference for the 2023 EITI Standard. Alternatively, countries may use the standard terms of reference for the full reconciliation of material companies and revenues.

Model Terms of Reference for flexible reporting set out the work to be undertaken by MSGs and national secretariats. If the flexible reporting option is pursued, MSGs should agree on the Terms of Reference for the EITI reporting process, drawing on the objectives and agreed scope of the EITI as set out in the MSG’s work plan.

A project is underway to pilot alternative approaches to reporting which implementing countries to deviate from conventional reporting procedures, including reconciliation. The project encourages MSGs to use data to undertake analysis, influence decision makers and direct information to a wider set of users.

Participating countries will not be disadvantaged at Validation, and relief from reporting deadlines will be considered on request.