EITI Reporting during COVID-19

Flexible measures for EITI implementing countries

Flexible reporting

The EITI has proposed measures on flexibility in EITI reporting. The measures aim to ensure that implementation is safely contributing to global and national responses to the pandemic, while upholding commitments to transparency, accountability and multi-stakeholder dialogue. 

These measures allow implementing countries to retain the momentum of the EITI process while adapting to local circumstances and urgent information needs. 

The updated requirements outlined in the document below are for EITI Reports planned for publication in 2021 and 2022.  

Extended flexible reporting requirements

Flexible reporting, documentation and disclosure requirements in response to COVID-19. Updated June 2021.

Terms of Reference

Model Terms of Reference for flexible reporting have been developed and are available as a resource for implementing countries.

The Terms of Reference 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 workplan.

Terms of Reference template

The template is for MSGs and national secretariats that are pursuing flexible EITI reporting.

It covers the background, objectives and expectations of reporting, scope of reporting, tasks and expected deliverables, and a time schedule for reporting.

Pilot on alternative approaches to EITI reporting

A project is underway to pilot alternative approaches to reporting. These enable 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. Board decision 2020-07 sets out the terms of the pilot project.

"These measures have been designed to allow implementing countries to retain the momentum of the EITI process whilst adapting to local circumstances and urgent information needs. We encourage MSGs to use the flexibility to communicate timely data that is relevant to the situation in their country. "
Mark Robinson, EITI Executive Director

Flexible reporting in action

  • Argentina is preparing its 2018 report using flexible reporting. With the support of the International Secretariat, they have procured a consultant who is supporting them in preparing the report with a hybrid approach. This approach will combine systematic disclosure and the collection and publishing of missing data points in a shorter report. This work builds on the baseline study from the National Secretariat which has identified the existing disclosures (and sources) of the mainstreamed information. It is also intended as a first step to enhance systematic disclosure of extractive sector information in the country. Their first report will provide data necessary for informing the debate around resource management, as well as deliver preliminary conclusions on the impact of the COVID-19 pandemic in the mining and hydrocarbon industries of Argentina. The TOR for the report can be found here.
  • Liberia is preparing its 2019 report using the flexible reporting approach with unilateral disclosures of financial data from the government. The report will provide relevant information on sector developments and industry outlooks in light of COVID-19 and the commodity price downturn. The report will further focus on the impact of COVID-19 on production, export and the oil and gas licensing round of 2020. The report is expected to provide timely information that could inform debate around resource management and help the government’s Economic Sustainability plan in addressing the economic challenge of COVID-19 pandemic. The TOR for the report is here.

  • Sierra Leone is working on its 2019 report using the flexible reporting approach. The report will provide an assessment of the comprehensiveness and reliability of the disclosures and inform the public about the impact of COVID-19 on the legal and fiscal terms governing the extractive industries. It will also include exploration and production activities and provide recommendations for strengthening government systems and natural resource governance. The TOR for the flexible reporting can be found here

  • Zambia is preparing its 2019 report using the flexible reporting approach. The report will also include a risk-based approach to reconciliation. The report ToRs were guided by the template ToRs for flexible reporting and will include reconciliation only for VAT and corporate income tax (CIT). To cover the impacts of COVID-19, ZEITI is administering a questionnaire that is covering government relief measures for companies, asking whether companies benefited from these and what are the priorities for recovery, among other issues. The questionnaire is available here.

  • Malawi is preparing its 2017/2018 report using the flexible reporting approach together with reconciliation where possible. The report ToRs  will be focussed on highlighting the impact of COVID-19 on the extractive sector, particularly project development and the sale of mineral assets. The report will provide revenue and production data up until early 2020 where available and also cover revenue, tax collection, the impact on project revenues and a broader sector outlook.

  • Mozambique is working on its 2019 report. It will be compiled using the conventional reporting approach but will have a section focussing on the context of COVID-19. The contextual report is being prepared with the support of a consultant and will focus on the industry outlook for 2020-2030 in light of COVID-19, commodity price shocks, the potential for long-term decrease in demand for commodities and their impact on the Mozambican economy. ToRs for the contextual report are here (in Portuguese).


Implementing countries or partner organisations are welcome to contact the International Secretariat, either through their usual contact person or by emailing secretariat@eiti.org.

Country contact points are listed on the EITI’s country pages. For other queries, see our list of contacts.