Type de publication: 
Document de politique
Published Date: 
May, 2019

La Norme ITIE 2019

Cette page est en cours d'actualisation - le texte figurant ci-dessous est actualisé; la version complète sera disponible sous peu.

La Norme ITIE présente les exigences applicables aux pays mettant en œuvre l'ITIE ainsi que les statuts régissant l'ITIE.

La Norme se compose de deux chapitres et de 12 sections.

Les exigences pour les pays mettant en œuvre l'ITIE, qui font partie du Chapitre I, sont énumérées ci-dessous (a suivre).

D'autres parties de la norme sont liées ci-dessous.

Télécharger la Norme en PDF : Anglais, espagnol, français, portugais, russe, arabe.

La Norme ITIE 2019 a été lancée le 18 juin lors de la Conférence mondiale de Paris.

Contenu de la norme ITIE 2019 - liens vers des pages contenant le texte

Chapitre I. Mise en oeuvre de la Norme ITIE

  1. Les Principes de l’ITIE
  2. Devenir un pays mettant en œuvre l’ITIE
  3. Les exigences pour les pays mettant en œuvre l’ITIE
  4. Suivi de la mise en œuvre de l’ITIE par le Conseil d’administration de l’ITIE
  5. Aperçu de la Validation
  6. Protocole relatif à la participation de la société civile
  7. Attentes de l’ITIE sur le compte des entreprises qui la soutiennent
  8. Politique en matière de données ouvertes

    Chapitre II. Gouvernance et gestion
     
  9. Statuts
  10. Politique d’ouverture de l’ITIE
  11. Directives pour les collèges de l’ITIE
  12. Code de conduite de l’Association ITIE

Si vous recherchez un terme spécifique dans les exigences, utilisez les touches Ctrl+f de votre clavier pour les utilisateurs de PC ou ⌘+f pour les utilisateurs de Mac puis tapez le mot-clé recherché.

3. Les exigences pour les pays mettant en œuvre l’ITIE

Cette section décrit les exigences que les pays mettant en œuvre l’ITIE doivent satisfaire.
 
Les exigences décrites ici sont des exigences minimales. Les pays mettant en œuvre l’ITIE sont    invités à les dépasser lorsque les parties prenantes le jugent opportun. Les parties prenantes sont encouragées à consulter d’autres documents d’orientation technique sur la meilleure façon d’assurer le respect des exigences, disponibles sur le site Internet de l’ITIE : www.eiti.org/fr/guide.
 

Exigence 1 de l'ITIE - Suivi par le groupe multipartite
1.1 Engagement de l’État
1.2 Engagement des entreprises
1.3 Engagement de la société civile
1.4 Le groupe multipartite
1.5 Plan de travail

Exigence 2 de l'ITIE - Cadre légal et institutionnel, octroi des licences et des contrats
2.1 Cadre juridique et fiscalité
2.2 Octroi des licences et des contrats
2.3 Registre des licences
2.4 Contrats
2.5 Propriété effective
2.6 Participation de l’État

Exigence 3 de l'ITIE - Exploration et production
3.1 L’exploration
3.2 La production
3.3 L’exportation

EITI REQUIREMENT 4 - Revenue collection.
4.1 Comprehensive disclosure of taxes and revenues.
4.2 Sale of the state’s share of production or other revenues collected in kind.
4.3 Infrastructure provisions and barter arrangements.
4.4 Transportation revenues.
4.5 Transactions related to state-owned enterprises.
4.6 Subnational payments.
4.7 Level of disaggregation.
4.8 Data timeliness.
4.9 Data quality and assurance.

EITI REQUIREMENT 5 - Revenue allocations.
5.1 Distribution of extractive industry revenues.
5.2 Subnational transfers.
5.3 Revenue management and expenditures.

EITI REQUIREMENT 6 - Social and economic spending.
6.1 Social and environmental expenditures by extractive companies.
6.2 Quasi-fiscal expenditures.
6.3 The contribution of the extractive sector to the economy.
6.4 Environmental impact of extractive activities.

EITI REQUIREMENT 7 - Outcomes and impact.
7.1 Public debate.
7.2 Data accessibility and open data.
7.3 Recommendations from EITI implementation.
7.4 Review the outcomes and impact of EITI implementation.

Terminology

The use of the terms ‘must’, ‘should’ and ‘required’ in the EITI Standard indicates that something is mandatory and will be taken into account in the assessment of compliance with the EITI Standard.

The use of the term ‘expected’ in the EITI Standard indicates that the multi-stakeholder group should consider the issue and document their discussions, rationale for disclosure/non-disclosure and any barriers to disclosure. Validation will consider and document the discussions by the multi-stakeholder group.

The use of the terms ‘recommended’, ‘encouraged’, ‘may wish’ and ‘could’ in the EITI Standard indicates that something is optional. Efforts by the multi-stakeholder group will be documented in Validation but will not be taken into account in the overall assessment of compliance with the EITI Standard.

The terms ‘systematic disclosure’ and ‘mainstreaming’ are used interchangeably. They refer to the desired end-state, where the EITI’s disclosure requirements are met through routine and publicly available company and government reporting. This could include public financial reporting, annual reports, information portals and other open data initiatives. Systematic disclosure is the expectation, with EITI Reports used to provide additional context, collate the sources where systematic disclosures can be found, and address any gaps and concerns about data quality. EITI disclosure requirements can be met by referencing publicly available information and/or data collected as part of EITI implementation.

EITI Requirement 1 - Oversight by the multi-stakeholder group.

Overview: The EITI requires effective multi-stakeholder oversight, including a functioning multi-stakeholder group that involves the government, companies, and the full, independent, active and effective participation of civil society.

The key requirements related to multi-stakeholder oversight include: (1.1) government engagement; (1.2) industry engagement; (1.3) civil society engagement; (1.4) the establishment and functioning of a multi-stakeholder group; and (1.5) an agreed work plan with clear objectives for EITI implementation, and a timetable that is aligned with the deadlines established by the EITI Board.

1.1 Government engagement.

Detailed guidance on requirement 1.1

a)    The government is required to issue an unequivocal public statement of its intention to implement the EITI. The statement must be made by the head of state or government, or an appropriately delegated government representative.

b)    The government is required to appoint a senior individual to lead the implementation of the EITI. The appointee should have the confidence of all stakeholders, the authority and freedom to coordinate action on the EITI across relevant ministries and agencies, and be able to mobilise resources for EITI implementation.

c)    The government must be fully, actively and effectively engaged in the EITI process.

d)    The government must ensure that senior government officials are represented on the multi-stakeholder group.

1.2 Company engagement.

Detailed guidance on requirement 1.2

a)    Companies must be fully, actively and effectively engaged in the EITI process.

b)    The government must ensure that there is an enabling environment forcompany participation with regard to relevant laws, regulations, and administrative rules as well as actual practice in implementation of the EITI. The fundamental rights of company representatives substantively engaged in the EITI, including but not restricted to members of the multi-stakeholder group, must be respected.

c)    The government must ensure that there are no obstacles to company participation in the EITI process.

1.3 Civil society engagement.

Detailed guidance on requirement 1.3

In accordance with the civil society protocol:

a)    Civil society must be fully, actively and effectively engaged in the EITI process.

b)    The government must ensure that there is an enabling environment for civil society participation with regard to relevant laws, regulations, and administrative rules as well as actual practice in implementation of the EITI. The fundamental rights of civil society substantively engaged in the EITI, including but not restricted to members of the multi-stakeholder group, must be respected.

c)    The government must ensure that there are no obstacles to civil society participation in the EITI process.

d)    The government must refrain from actions which result in narrowing or restricting public debate in relation to implementation of the EITI.

e)    Stakeholders, including but not limited to members of the multi-stakeholder group must:

i.    Be able to speak freely on transparency and natural resource governance issues.

ii.    Be substantially engaged in the design, implementation, monitoring and evaluation of the EITI process, and ensure that it contributes to public debate.

iii.   Have the right to communicate and cooperate with each other.

iv.   Be able to operate freely and express opinions about the EITI without restraint, coercion or reprisal.

1.4 Multi-stakeholder group.

Detailed guidance on requirement 1.4

a)    The government is required to commit to work with civil society and companies, and establish a multi-stakeholder group to oversee the implementation of the EITI. In establishing the multi-stakeholder group, the government must:

i.    Ensure that the invitation to participate in the group is open and transparent.

ii.    Ensure that stakeholders are adequately represented. This does not mean that they need to be equally represented numerically. The multi-stakeholder group must comprise appropriate stakeholders, including but not necessarily limited to: the private sector; civil society, including independent civil society groups and other civil society such as the media and unions; and relevant government entities which can also include parliamentarians. Each stakeholder group must have the right to appoint its own representatives, bearing in mind the desirability of pluralistic and diverse representation. The nomination process must be independent and free from any suggestion of coercion. Civil society groups involved in the EITI as members of the multi-stakeholder group must be operationally, and in policy terms, independent of government and/or companies. The multi-stakeholder group and each constituency should consider gender balance in their representation to progress towards gender parity.

iii.   Consider establishing the legal basis of the group.

b)    The multi-stakeholder group is required to agree clear public Terms of Reference (ToRs) for its work. The ToRs should, at a minimum, include provisions on:

The role, responsibilities and rights of the multi-stakeholder group:

i.  Members of the multi-stakeholder group should have the capacity to carry out their duties.

ii. The multi-stakeholder group should undertake effective outreach activities with civil society groups and companies, including through communication such as media, website and letters, informing stakeholders of the government’s commitment to implement the EITI, and the central role of companies and civil society. The multi-stakeholder group should also widely disseminate the public information that results from the EITI process.

iii. Members of the multi-stakeholder group should liaise with their constituency groups.

iv. Members of the multi-stakeholder group are expected to abide by the EITI Association code of conduct.

Approval of work plans and oversight of implementation​:

v.  The multi-stakeholder group is required to approve annual work plans in accordance with Requirement 1.5.

vi. The multi-stakeholder group should oversee the EITI reporting process and engage in Validation.

Internal governance rules and procedures:

vii. The EITI requires an inclusive decision-making process throughout implementation, with each constituency being treated as a partner.Any member of the multi-stakeholder group has the right to table an issue for discussion. The multi-stakeholder group should agree and publish its procedures for nominating and changing multi-stakeholder group representatives, decision-making, the duration of the mandate and the frequency of meetings. This should include ensuring that there is a process for changing group members that respects the principlesset out in Requirement 1.4(a). Where the multi-stakeholder group has a practice of per diems for attending EITI meetings, or other payments its members, this practice should be transparent and should not create conflicts ofinterest.

viii.  There should be sufficient advance notice of meetings and timely circulation of documents prior to their debate and proposed adoption.

viii. The multi-stakeholder group must keep written records of its discussions and decisions.

1.5 Work plan.

Detailed guidance on requirement 1.5

The multi-stakeholder group is required to maintain a current work plan, fully costed and aligned with the reporting and Validation deadlines established by the EITI Board. The work plan must:

a)   Set EITI implementation objectives that are linked to the EITI Principles and reflect national priorities for the extractive industries. Themulti-stakeholder group should address the steps needed to mainstream EITI implementation in company and government systems. Multi-stakeholdergroups are 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.

b)    Reflect the results of consultations with key stakeholders, and be endorsed by the multi-stakeholder group.

c)    Include measurable and time bound activities to achieve the agreed objectives. The scope of EITI implementation should be tailored to contribute to the desired objectives that have been identified during the consultation process. The work plan must:

i. Assess and outline plans to address any potential capacity constraints in government agencies, companies and civil society that may be an obstacle to effective EITI implementation.

ii. Address the scope of EITI implementation, including plans for strengthening systematic disclosures and addressing  technical  aspects of reporting, such as comprehensiveness and data reliability (4.1 and 4.9).

iii. Identify and outline plans to address any potential legal or regulatory obstacles to EITI implementation, including, if applicable, any plans to incorporate the EITI Requirements within national legislation or regulation.

iv. Outline the multi-stakeholder group’s plans for implementing the recommendations from EITI implementation and Validation.

v. Outline plans for disclosing contracts in accordance with Requirement 2.4(b) and beneficial ownership information in accordance with Requirement 2.5(c)-(f), including milestones and deadlines.

d)    Identify domestic and external sources of funding and technical assistance where appropriate in order to ensure timely implementation of the agreed work plan.

e)    Be made widely available to the public, for example published on the national EITI website and/or other relevant ministry and agency websites, in print media or in places that are easily accessible to the public.

f)    Be reviewed and updated annually. In reviewing the work plan, the multi-stakeholder group should consider extending the detail and scope of EITI implementation. In accordance with Requirement 1.4 (b), the multi-stakeholder group is required to document its discussions and decisions.

g)    Include a timetable for implementation that is aligned with the deadlines established by the EITI Board (section 4 - EITI Board oversight of EITI implementation) and that takes into account administrative requirements such as procurement processes and funding.

EITI REQUIREMENT 2 - Legal and institutional framework, including allocation of contracts and licenses.

Overview: The EITI requires disclosures on how the extractive sector is managed, enabling stakeholders to understand the laws and procedures for the award of exploration and production rights, the legal, regulatory and contractual frameworks that apply to the extractive sector, and the institutional responsibilities of the State in managing the sector. The EITI Requirements related to a transparent legal framework and awarding of extractive industry rights include: (2.1) legal framework and fiscal regime; (2.2) contract and license allocations; (2.3) register of licenses; (2.4) contracts; (2.5) beneficial ownership; and (2.6) state participation in the extractive sector.

2.1 Legal framework and fiscal regime.

Detailed guidance on 2.1

a)  Implementing countries must disclose a description of the legal framework and fiscal regime governing the extractive industries. This information  must include a summary description of the fiscal regime, including the level of fiscal devolution, an overview of the relevant laws and regulations, a description of the different types of contracts and licenses that govern the exploration and exploitation of oil, gas and minerals, and information on the roles and responsibilities of the relevant government agencies.

b)    Where the government is undertaking reforms, the multi-stakeholder group is encouraged to ensure that these are documented.

2.2 Contract and license allocations.

Detailed guidance on 2.2

a) Implementing countries are required to disclose the following information related to all contract and license awards and transfers taking place during the accounting period covered by the most recent EITI disclosures, including for companies whose payments fall below the agreed materiality threshold:

i.       a description of the process for transferring or awarding the license;

ii.      the technical and financial criteria used;

iii.   information about the recipient(s) of the license that has been transferred or awarded, including consortium members where applicable; and

iv.   any material deviations from the applicable legal and regulatory framework governing license transfers and awards.

In cases where governments can select different methods for awarding a contract or license (e.g. competitive bidding or direct negotiations), the description of the process for awarding or transferring a license could include an explanation of the rules that determine which procedure should be used and why a particular procedure was selected.

Where there are gaps in the publicly available information, these should be clearly identified. Any significant legal or practical barriers preventing comprehensive disclosure of the information set out above should be documented and explained, including an account of government plans to overcome such barriers and the anticipated timescale for achieving them.

b) Where companies hold licenses that were allocated prior to the period covered by EITI implementation, implementing countries are encouraged to disclose the information set out in 2.2(a).

c) Where licenses are awarded through a bidding process, the government is required to disclose the list of applicants and the bid criteria.

d) The multi-stakeholder group may wish to include additional information on the allocation of licenses as part of the EITI disclosures. This could include commentary on the efficiency and effectiveness of licensing procedures, and a description of procedures, actual practices and grounds for renewing, suspending or revoking a contract or license.

2.3 Register of licenses.

Detailed guidance on 2.3

a)    The term license in this context refers to any license, lease, title, permit, contract or concession by which the government confers on a company(ies) or individual(s) rights to explore or exploit oil, gas and/or mineral resources.

b)   Implementing countries are required to maintain a publicly available register or cadastre system(s) with the following timely and comprehensive information regarding each of the licenses pertaining to companies within the agreed scope of EITI implementation:

i.       License holder(s).

ii.     Where collated, coordinates of the license area.  Where coordinates are not collated, the government is required to ensure that the size and location of the license area are disclosed in the license register and that the coordinates are publicly available from the relevant government agency without unreasonable fees and restrictions. The disclosures should include guidance on how to access the coordinates and the cost, if any, of accessing the data. The government should also document plans and timelines for making this information freely and electronically available through the license register.

iii.   Date of application, date of award and duration of the license.

iv.   In the case of production licenses, the commodity being produced.

It is expected that the license register or cadastre includes information about licenses held by all entities, including companies and individuals or groups that are outside the agreed scope of EITI implementation, i.e. where their payments fall below the agreed materiality threshold. Any significant legal or practical barriers preventing such comprehensive disclosure should be documented and explained, including an account of government plans for seeking to overcome such barriers and the anticipated timescale for achieving them.

c)    Where such registers or cadastres do not exist or are incomplete, any gaps in the publicly available information should be disclosed and efforts strengthen these systems documented.

2.4 Contracts.

Detailed guidance on 2.4

a)   Implementing countries are required to disclose any contracts and licenses that are granted, entered into or amended from 1 January 2021. Implementing countries are encouraged to publicly disclose any contracts and licenses that provide the terms attached to the exploitation of oil, gas and minerals.

b)    The multi-stakeholder group is expected to agree and publish a plan for disclosing contracts with a clear time frame for implementation addressing any barriers to comprehensive disclosure. This plan will be integrated into work plans covering 2020 onwards.

c)  It is a requirement to document the government’s policy on disclosure of contracts and licenses that govern the exploration and exploitation of oil, gas and minerals. This should include:

i. A description of whether legislation or government policy addresses the issue of disclosure of contracts and licenses, including whether it requires or prohibits disclosure of contracts and licenses. If there is no existing legislation, an explanation of where the government policy is embodied should be included, and the multi-stakeholder group should document its discussion on what constitutes government policy on contract disclosures. Any reforms relevant to the disclosure of contracts and licenses planned or underway should be documented.

ii. An overview of which contracts and licenses are publicly available. Implementing countries should provide a list of all active contracts and licenses, indicating which are publicly available and which are not. For all published contracts and licenses, it should include a reference or link to the location where the contract or license is published. If a contract or license is not published, the legal or practical barriers should be documented and explained.

iii. Where disclosure practice deviates from legislative or government policy requirements concerning the disclosure of contracts and licenses, an explanation for the deviation should be provided.

d)    The term contract in 2.4(a) means:

i.       The full text of any contract, concession, production-sharing agreement or other agreement granted by, or entered into by, the government which provides the terms attached to the exploitation of oil gas and mineral resources.

ii.      The full text of any annex, addendum or rider which establishes details relevant to the exploitation rights described in 2.4(c)(i) or the execution thereof.

iii.   The full text of any alteration or amendment to the documents described in 2.4(c)(i) and 2.4(c)(ii).

e)    The term license in 2.4(a) means:

i.       The full text of any license, lease, title or permit by which a government confers on a company(ies) or individual(s) rights to exploit oil, gas and/or mineral resources.

ii.      The full text of any annex, addendum or rider that establishes details relevant to the exploitation rights described in in 2.4(d)(i) or the execution thereof.

ii.      The full text of any alteration or amendment to the documents described in2.4(d)(i) and 2.4(d)(ii).

2.5 Beneficial ownership.

Detailed guidance on 2.5

a) It is recommended that implementing countries maintain a publicly available register of the beneficial owners of the corporate entity(ies) that apply for or hold a participating interest in an exploration or production oil, gas or mining license or contract, including the identity(ies) of their beneficial owner(s), the level of ownership and details about how ownership or control is exerted. Where possible, beneficial ownership information should be incorporated in existing filings by companies to corporate regulators, stock exchanges or agencies regulating extractive industry licensing. Where this information is already publicly available, the EITI Report should include guidance on how to access this information.

b)  Implementing countries are required to document the government’s policy and multi-stakeholder group’s discussion on disclosure of beneficial ownership. This should include details of the relevant legal provisions, actual disclosure practices and any reforms that are planned or underway related to beneficial ownership disclosure.

c)  As of 1 January 2020, it is required that implementing countries request, and companies publicly disclose, beneficial ownership information. This applies to corporate entity(ies) that apply for or hold a participating interest in an exploration or production oil, gas or mining license or contract and should include the identity(ies) of their beneficial owner(s), the level of ownership and details about how ownership or control is exerted. Any significant gaps or weaknesses in reporting on beneficial ownership information must be disclosed, including naming any entities that failed to submit all or parts of the beneficial ownership information. Where a country is facing constitutional or significant practical barriers to the implementation of this requirement by 1 January 2020, the country may seek adapted implementation in accordance with Article 1 of the EITI Board’s procedures for oversight of EITI implementation in section 4.

d)    Information about the identity of the beneficial owner should include the name of the beneficial owner, the nationality, and the country of residence, as well as identifying any politically exposed persons. It is also recommended that the national identity number, date of birth, residential or service address, and means of contact are disclosed.

e) The multi-stakeholder group should assess any existing mechanisms for assuring the reliability of beneficial ownership information and agree an approach for corporate entities within the scope of 2.5(c) to assure the accuracy of the beneficial ownership information they provide. This could include requiring companies to attest the beneficial ownership declaration form through sign-off by a member of the senior management team or senior legal counsel, or submit supportingdocumentation.

f)        Definition of beneficial ownership:

i.       A beneficial owner in respect of a company means the natural person(s) who directly or indirectly ultimately owns or controls the corporate entity.

ii.      The multi-stakeholder group should agree an appropriate definition of the term beneficial owner. The definition should be aligned with (f)(i) above and take international norms and relevant national laws into account, and should include ownership threshold(s). The definition should also specify reporting obligations for politically exposed persons.

iii.   Publicly listed companies, including wholly-owned subsidiaries, are required to disclose the name of the stock exchange and include a link to the stock exchange filings where they are listed.

iv.   In the case of joint ventures, each entity within the venture should disclose its beneficial owner(s), unless it is publicly listed or is a wholly-owned subsidiary of a publicly listed company. Each entity is responsible for the accuracy of the information provided.

g)   Implementing countries and multi-stakeholder groups should also address disclosure of legal owners and share of ownership.

2.6 State participation.

Detailed guidance on state participation 2.6 

a) Where state participation in the extractive industries gives rise to material revenue payments, implementing countries must disclose:

i)  An explanation of the role of state-owned enterprises (SOEs) in the sector and prevailing rules and practices regarding the financial relationship between the government and SOEs, i.e. the rules and practices governing transfers of funds between the SOE(s) and the state, retained earnings, reinvestment and third-party financing. This should include disclosures of transfers, retained earnings, reinvestment and third-party financing related to SOE joint ventures and subsidiaries.

For the purpose of EITI implementation, a state-owned enterprise (SOE) is a wholly or majority government-owned company that is engaged in extractive activities on behalf of the government. Based on this, the multi-stakeholder group is encouraged to discuss and document its definition of SOEs, taking into account national laws and government structures.

ii) Disclosures from the government and SOE(s) of their level of ownership in mining, oil and gas companies operating within the country’s oil, gas and mining sector, including those held by SOE subsidiaries and joint ventures, and any changes in the level of ownership during the reporting period.

This information should include details regarding the terms attached to their equity stake, including their level of responsibility for covering expenses at various phases of the project cycle, e.g. full-paid equity, free equity or carried interest. Where there have been changes in the level of government and SOE(s) ownership during the EITI reporting period, the government and SOE(s) are expected to disclose the terms of the transaction, including details regarding valuation and revenues. Where the government and SOE(s) have provided loans or loan guarantees to mining, oil and gas companies operating within the country, details on these transactions should be disclosed, including loan tenor and terms (i.e. repayment schedule and interest rate). Multi-stakeholder groups may wish to consider comparing loans terms with commercial lending terms.

b) SOEs are expected to publicly disclose their audited financial statements, or the main financial items (i.e. balance sheet, profit/loss statement, cash flows) where financial statements are not available.

c) Implementing countries are encouraged to describe the rules and practices related to SOEs’ operating and capital expenditures, procurement, subcontracting and corporate governance, e.g. composition and appointment of the Board of Directors, Board’s mandate and code of conduct.

EITI REQUIREMENT 3 - Exploration and production.

Overview: The EITI requires disclosures of information related to exploration and production, enabling stakeholders to understand the potential of the sector. The EITI Requirements related to a transparency in exploration and production activities include: (3.1) information about exploration activities; (3.2) production data; and (3.3) export data.

Guidance on requirement 3 and on Artisanal and small-scale mining

3.1 Exploration. Implementing countries should disclose an overview of the extractive industries, including any significant exploration activities.

3.2 Production. Implementing countries must disclose timely production data, including production volumes and values by commodity. This data could be further disaggregated by region, company or project, and include sources and the methods for calculating production volumes and values.

3.3 Exports. Implementing countries must disclose timely export data, including export volumes and the value by commodity. This data could be further disaggregated by region, company or project, and include sources and the methods for calculating export volumes and values.

EITI REQUIREMENT 4 - Revenue collection.

Overview: An understanding of company payments and government revenues can inform public debate about the governance of the extractive industries. The EITI requires comprehensive disclosure of company payments and government revenues from the extractive industries. The EITI Requirements related to revenue collection include: (4.1) comprehensive disclosure of taxes and revenues; (4.2) sale of the state’s share of production or other revenues collected in kind; (4.3) infrastructure provisions and barter arrangements; (4.4) transportation revenues; (4.5) SOE transactions; (4.6) subnational payments; (4.7) level of disaggregation; (4.8) data timeliness; and (4.9) data quality of the disclosures.

4.1 Comprehensive disclosure of taxes and revenues.

Detailed guidance on requirement 4.1 (materiality) and scoping

a) The EITI requires disclosure of all material payments by oil, gas and mining companies to governments (“payments”) and all material revenues received by governments from oil, gas and mining companies (“revenues”) to a wide audience in a publicly accessible, comprehensive and comprehensible manner. The expectation is that implementing countries will disclose the requisite information through routine government and corporate reporting (websites, annual reports, etc.), with EITI Reports used to collate this information and address any concerns about gaps and data quality.

b) The multi-stakeholder group is required to agree which payments and revenues are material and therefore must be disclosed, including appropriate materiality definitions and thresholds. Payments and revenues are considered material if their omission or misstatement could significantly affect the comprehensiveness of the disclosures. A description of each revenue stream, related materiality definitions and thresholds should be disclosed. In establishing materiality definitions and thresholds, the multi-stakeholder group should consider the size of the revenue streams relative to total revenues. The multi-stakeholder group should document the options considered and the rationale for establishing the definitions and thresholds.

c)  The following revenue streams should be included:

i.     The host government’s production entitlement (such as profit oil)
ii.    National state-owned company production entitlement
iii.   Profits taxes
iv.   Royalties
v.    Dividends
vi.   Bonuses, such as signature, discovery and production bonuses
vii.  License fees, rental fees, entry fees and other considerations for licences and/or concessions
viii. Any other significant payments and material benefit to government

Any revenue streams or benefits should only be excluded where they   are not applicable or where the multi-stakeholder group agrees that their omission will not materially affect the comprehensiveness of the government and company disclosures.

d) Implementing countries must ensure that all government entities receiving material revenues from oil, gas and mining companies are required to comprehensively disclose these revenues in accordance with the agreed scope. Government entities should only be exempted from disclosure if it can be demonstrated that their revenues are not material. Unless there are significant practical barriers, the government is additionally required to provide aggregate information about the amount of total revenues received from each of the benefit streams agreed in the scope of EITI implementation, including revenues that fall below agreed materiality thresholds. Where this data is not available, the Independent Administrator should draw on any relevant data and estimates from other sources in order to provide a comprehensive account of the total government revenues.

All oil, gas and mining companies making material payments to the government are required to comprehensively disclose these payments in accordance with the agreed scope. A company should only be exempted from disclosure if it can be demonstrated that its payments are not material.

e) Companies are expected to publicly disclose their audited financial statements, or the main items (i.e. balance sheet, profit/loss statement, cash flows) where financial statements are not available.

4.2 Sale of the state’s share of production or other revenues collected in kind.

Detailed guidance on requirement 4.2

a) Where the sale of the state’s share of production of oil, gas and/or mineral resources or other revenues collected in kind is material, the government, including state-owned enterprises, are required to disclose the volumes received and sold by the state (or third parties appointed by the state to sell on their behalf), the revenues received from the sale, and the revenues transferred to the state from the proceeds of oil, gas and minerals sold. Where applicable, this should include payments (in cash or in kind) related to swap agreements and resource-backed loans.

The published data must be disaggregated by individual buying company and to levels commensurate with the reporting of other payments and revenue streams (4.7). Multi-stakeholder groups, in consultation with buying companies, are expected to consider whether disclosures should be broken down by individual sale, type of product and price.

The disclosures could include ownership of the product sold and the nature of the contract (e.g. spot or term).

b) Implementing countries including state-owned enterprises are encouraged to disclose a description of the process for selecting the buying companies, 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. 

c) Companies buying oil, gas and/or mineral resources from the state, including state-owned enterprises (or third parties appointed by the state to sell on their behalf), are encouraged to disclose volumes received from the state or state-owned enterprise and payments made for the purchase of oil, gas and/or mineral resources. This could include payments (in cash or in kind) related to swap agreements and resource-backed loans.

The published data could be disaggregated by individual seller, contract or sale.

The disclosures could for each sale include information on the nature of the contract (e.g. spot or term) and load port.

d) Where there are concerns related to data reliability and where practically feasible, the multi-stakeholder group should consider further efforts to address any gaps, inconsistencies and irregularities in the information disclosed.

4.3 Infrastructure provisions and barter arrangements.

Detailed guidance on 4.3

The multi-stakeholder group and the Independent Administrator are required to consider whether there are any agreements, or sets of agreements involving the provision of goods and services (including loans, grants and infrastructure works), in full or partial exchange for oil, gas or mining exploration or production concessions or physical delivery of such commodities. To be able to do so, the multi-stakeholder group and the Independent Administrator need to gain a full understanding of: the terms of the relevant agreements and contracts, the parties involved, the resources which have been pledged by the state, the value of the balancing benefit stream (e.g. infrastructure works), and the materiality of these agreements relative to conventional contracts.

Where the multi-stakeholder group concludes that these agreements are material, the multi-stakeholder group is required to ensure that EITI implementation addresses these agreements and disclosures provide a level of detail and disaggregation commensurate with the other payments and revenue streams. The multi-stakeholder group is required to agree a procedure to address data quality and assurance of the information set out above, in accordance with Requirement 4.9.

4.4 Transportation revenues.

Detailed guidance on requirement 4.4

Where revenues from the transportation of oil, gas and minerals are material, the government and state-owned enterprises (SOEs) are expected to disclose the revenues received. The published data must provide a level of detail and disaggregation commensurate with other payments and revenue streams (4.7). The multi-stakeholder group is encouraged to agree a procedure to address data quality and assurance of information on transportation revenues, in accordance with Requirement 4.9.

Implementing countries could disclose:

  1. A description of the transportation arrangements including: the product; transportation route(s); and the relevant companies and government entities, including SOE(s), involved in transportation.
     
  2. Definitions of the relevant transportation taxes, tariffs or other relevant payments, and the methodologies used to calculate them.
     
  3. Disclosure of tariff rates and volume of the transported commodities.
     
  4. Disclosure of revenues received by government entities and SOE(s), in relation to transportation of oil, gas and minerals.

4.5 Transactions related to state-owned enterprises.

Detailed guidance on SOEs

The multi-stakeholder group must ensure that the reporting process comprehensively addresses the role of SOEs, including comprehensive and reliable disclosures of material company payments to SOEs, SOE transfers to government agencies and government transfers to SOEs.

4.6 Subnational payments.

Detailed guidance on requirement 4.6

It is required that the multi-stakeholder group establishes whether direct payments, within the scope of the agreed benefit streams, from companies to subnational government entities are material. Where material, the multi-stakeholder group is required to ensure that company payments to subnational government entities and the receipt of these payments are disclosed. The multi-stakeholder group is required to agree a procedure to address data quality and assurance of information on subnational payments, in accordance with Requirement 4.9.

4.7 Level of disaggregation.

Detailed guidance on requirement 4.7

It is required that EITI data is disaggregated by each individual project, company, government entity and revenue stream.

A project is defined as operational activities that are governed by a single contract, license, lease, concession or similar legal agreement, and form the basis for payment liabilities with a government. Nonetheless, if multiple such agreements are substantially interconnected, the multi-stakeholder group must clearly identify and document which instances are considered a single project.

Substantially interconnected agreements are a set of operationally and geographically integrated contracts, licenses, leases or concessions or related agreements with substantially similar terms that are signed with a government, giving rise to payment liabilities. Such agreements can be governed by a single contract, joint venture, production sharing agreement or other overarching legal agreement.

Where a payment covered by the scope of EITI disclosures is levied at entity level rather than at project level, the company may disclose the payment at the entity level.

4.8 Data timeliness.

Detailed guidance on requirement 4.8

a) Implementing countries are expected to publish regular and timely information in accordance with the EITI Standard and the agreed work   plan (1.5) on an annual basis. The multi-stakeholder group should agree the accounting period covered by the EITI disclosures.

b) The data must be no older than the second to last complete accounting period, e.g. information pertaining to the financial year 2018 must be published at the latest by 31 December 2020.

4.9 Data quality and assurance.

Detailed guidance on requirement 4.9

a)    The EITI requires an assessment of whether the payments and revenues are subject to credible, independent audit, applying international auditing standards. The expectation is that government and company disclosures as per Requirement 4 are subject to credible, independent audit, applying international auditing standards. The expectation is that disclosures as per Requirement 4 will include an explanation of the underlying audit and assurance procedures that the data has been subject to, with public access to the supporting documentation.

b) The multi-stakeholder group is required to agree a procedure to address data quality and assurance based on a standard procedure endorsed by the EITI Board. The multi-stakeholder group is required to apply the standard procedure without any material deviations. Should the multi-stakeholder group wish to deviate from the standard procedures, approval from the EITI Board must be sought in advance. The request from the multi-stakeholder group should address: (i) the rationale for deviating from the standard procedure; (ii) whether there is routine disclosure of the data required by the EITI Standard in requisite detail; (iii) whether the financial data is subject to credible, independent audit, applying international standards, and (iv) whether there is sufficient retention of historical data.

EITI REQUIREMENT 5 - Revenue allocations.

Overview: The EITI requires disclosures of information related to revenue allocations, enabling stakeholders to understand how revenues are recorded in the national and where applicable, subnational budgets. The EITI Requirements related to revenue allocations include: (5.1) distribution of revenues; (5.2) subnational transfers; and (5.3) revenue management and expenditures.


5.1 Distribution of extractive industry revenues.

Detailed guidance on requirement 5.1

Implementing countries must disclose a description of the distribution of revenues from the extractive industries.

a)    Implementing countries should indicate which extractive industry revenues, whether cash or in kind, are recorded in the national budget. Where revenues are not recorded in the national budget, the allocation of these revenues must be explained, with links provided to relevant financial reports as applicable, e.g., sovereign wealth and development funds, subnational governments, state-owned enterprises, and other extra-budgetary entities.

b)    Multi-stakeholder groups are encouraged to reference national revenue classification systems, and international standards such as the IMF Government Finance Statistics Manual.

5.2 Subnational transfers.

Detailed guidance on requirement 5.2

a)   Where transfers between national and subnational government entities are related to revenues generated by the extractive industries and are mandated by a national constitution, statute or other revenue sharing mechanism, the multi-stakeholder group is required to ensure that  material transfers are disclosed. Implementing countries should disclose the revenue sharing formula, if any, as well as any discrepancies between the transfer amount calculated in accordance with the relevant revenue sharing formula and the actual amount that was transferred between the central government and each relevant subnational entity. The multi-stakeholder group is encouraged to agree a procedure to address data quality and assurance of information on subnational transfers, in accordance with Requirement 4.9. Where there are constitutional or significant practical barriers to the participation of subnational government entities, the multi-stakeholder group may seek adapted implementation in accordance with Article 1 of the EITI Board’s procedures for oversight of EITI implementation in section 4.

b) The multi-stakeholder group is encouraged to ensure that any material discretionary or ad-hoc transfers are also disclosed, and agree a procedure to address data quality and assurance of information on such transfers, in accordance with Requirement 4.9.

c) The multi-stakeholder group may further wish to report on how extractive revenues earmarked for specific programmes or investments at the subnational level are managed, and actual disbursements.

5.3 Revenue management and expenditures.

Detailed guidance on requirement 5.3

The multi-stakeholder group is encouraged to disclose further information on revenue management and expenditures, including:

a)    A description of any extractive revenues earmarked for specific programmes or geographic regions. This should include a description of the methods for ensuring accountability and efficiency in their use.

b)    A description of the country’s budget and audit processes and links to the publicly available information on budgeting, expenditures and audit reports.

c)    Timely information from the government that will further public understanding and debate around issues of revenue sustainability and resource dependence. This may include 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.

EITI REQUIREMENT 6 - Social and economic spending.

Overview: The EITI encourages disclosures of information related to revenue management and expenditures, helping stakeholders to assess whether the extractive sector is leading to the desirable social and economic and environmental impacts and outcomes. The EITI Requirements related to revenue allocations include: (6.1) social and environmental expenditures by companies; (6.2) SOE quasi‑fiscal expenditures; (6.3) an overview of the contribution of the extractive sector to the economy; and (6.4) the environmental impact of extractive activities.

6.1 Social and environmental expenditures by extractive companies.

Detailed guidance on requirement 6.1

a)  Where material social expenditures by companies are mandated by law or the contract with the government that governs the extractive investment, implementing countries must disclose these transactions.

The multi-stakeholder group is required to agree a procedure to address data quality and assurance of information on social and environmental expenditures, in accordance with Requirement 4.9. Where such benefits are provided in kind, it is required that implementing countries disclose the nature and the deemed value of the in-kind transaction. Where the beneficiary of the mandated social expenditure is a third party, i.e. not a government agency, it is required that the name and function of the beneficiary be disclosed. Where reconciliation is not feasible, countries should provide unilateral company and/or government disclosures of these transactions.

b) Where material payments by companies to the government related to the environment are mandated by law, regulation or contract that governs the extractive investment, such payments must be disclosed.

c) Where the multi-stakeholder group agrees that discretionary social and environmental expenditures and transfers are material, the multi-stakeholder group is encouraged to develop a reporting process with a view to achieving transparency commensurate with the disclosure of other payments and revenues. The multi-stakeholder group is encouraged to agree a procedure to address data quality and assurance of the information set out above, in accordance with Requirement 4.9.

6.2 Quasi-fiscal expenditures.

Detailed guidance on requirement 6.2

Where state participation in the extractive industries gives rise to material revenue payments, implementing countries must include disclosures from SOEs on their quasi-fiscal expenditures. The multi-stakeholder group is required to develop a reporting process with a view to achieving a level of transparency commensurate with other payments and revenue streams, and should include SOE subsidiaries and joint ventures.

Quasi-fiscal expenditures include arrangements whereby SOEs undertake public social expenditure such as payments for social services, public infrastructure, fuel subsidies and national debt servicing, etc. outside of the national budgetary process. Implementing countries and multi-stakeholder groups may wish to take the IMF’s definition of quasi-fiscal expenditures into account when considering whether expenditures are considered quasi-fiscal.

6.3 The contribution of the extractive sector to the economy.

Detailed guidance on requirement 6.3, and artisanal mining in particular

Implementing countries must disclose, when available, information about the contribution of the extractive industries to the economy for the fiscal year covered by EITI implementation. It is required that this information includes:

a)    The size of the extractive industries in absolute terms and as a percentage of Gross Domestic Product as well as an estimate of informal sector activity, including but not necessarily limited to artisanal and small scale mining.

b)    Total government revenues generated by the extractive industries (including taxes, royalties, bonuses, fees, and other payments) in absolute terms and as a percentage of total government revenues.

c)    Exports from the extractive industries in absolute terms and as a percentage of total exports.

d)   Employment in the extractive industries in absolute terms and as a percentage of the total employment. The information should be disaggregated by gender and, when available, further disaggregated by company and occupational level.

e)    Key regions/areas where production is concentrated.

6.4 Environmental impact of extractive activities.

Implementing countries are encouraged to disclose information on the management and monitoring of the environmental impact of the extractive industries. This could include:

  1. 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 environmental impact assessments, certification schemes, licences and rights granted to oil, gas and mining companies, as well as information on the roles and responsibilities of relevant government agencies in implementing the rules and regulations. It could further include information on any reforms that are planned or underway.
     
  2. Information on regular environmental monitoring procedures, administrative and sanctioning processes of governments, as well as environmental liabilities, environmental rehabilitation and remediation programmes.

EITI REQUIREMENT 7 - Outcomes and impact.

Overview: Regular disclosure of extractive industry data is of little practical use without public awareness, understanding of what the figures mean, and public debate about how resource revenues can be used effectively. The EITI Requirements related to outcomes and impact seek to ensure that stakeholders are engaged in dialogue about natural resource revenue management. EITI disclosures lead to the fulfilment of the EITI Principles by contributing to wider public debate. It is also vital that lessons learnt during implementation are acted upon, that recommendations from EITI implementations are considered and acted on where appropriate and that EITI implementation is on a stable, sustainable footing.

7.1 Public debate.

Detailed guidance on requirement 7.1

The multi-stakeholder group must ensure that government and company disclosures comprehensible, actively promoted, publicly accessible and contributes to public debate. Key audiences should include government, parliamentarians, civil society, companies and the media.

a) The multi-stakeholder group is required to:

  1. Ensure that the information is widely accessible and distributed. The multi-stakeholder group is encouraged to break this down into thematic reports and make this available online.
     
  2. Ensure that the information is comprehensible, including by ensuring that it is written in a clear, accessible style and in appropriate languages and consider access challenges and information needs of different genders and subgroups of citizens.
     
  3. Ensure that outreach events, whether organised by government, civil society or companies, are undertaken to spread awareness of and facilitate dialogue about governance of extractive resources, building on EITI disclosures across the country in a socially inclusive manner.

b) The multi-stakeholder group is encouraged to:

  1. Produce brief summary reports, with clear and balanced analysis of the information, ensuring that the data sources and authorship are clearly stated.
     
  2. Summarise and compare the share of each revenue stream to the total amount of revenue that accrues to each respective level of government.
     
  3. Undertake capacity-building efforts, especially with civil society and through civil society organisations, to improve understanding of the information and data from the reports and online disclosures and encourage use of the information by citizens, the media and others.

7.2 Data accessibility and open data.

Detailed guidance on requirement 7.2

Implementing countries should ensure that EITI disclosures are made publicly accessible. The multi-stakeholder group should:

  1. Agree a clear open data policy on the access, release  and  re-use  of  EITI data. Government agencies and companies are expected to publish EITI data under an open license, and to make users aware that information can be reused without prior consent.
     
  2. Make the data available in an open data format online and publicise its availability. Open data format means that data can be made accessible in   CSV or Excel format and could contain all tables, charts and figures from EITI Reports.
     
  3. Complete summary data files for each fiscal year covered by the EITI in accordance with the template approved by the EITI Board.
     
  4. The multi-stakeholder group 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.

7.3 Recommendations from EITI implementation.

Detailed guidance on requirement 7.3

With a view to strengthening the impact of EITI implementation on natural resource governance, the multi-stakeholder group is required to take steps to act upon lessons learnt; to identify, investigate and address the causes of any information gaps and discrepancies; and to consider the recommendations resulting from EITI implementation. The multi-stakeholder group can consider agreeing recommendations for strengthening government systems and natural resource governance. Where appropriate, implementing countries are encouraged to follow up on such recommendations.

7.4 Review the outcomes and impact of EITI implementation.

Detailed guidance on requirement 7.4

The multi-stakeholder group is required to review the outcomes and impact of EITI implementation on natural resource governance.

  1. The multi-stakeholder group is required to document their annual review of impact and outcomes of EITI implementation in an annual progress report or through other means agreed by the multi-stakeholder group. This should include any actions undertaken to address issues that the multi-stakeholder group has identified as priorities for EITI implementation. The annual review of impact and outcomes must include:
    1. A summary of EITI activities undertaken in the previous year and an account of the outcomes of these activities.
       
    2. An assessment of progress towards meeting each EITI Requirement, and any steps taken to exceed the requirements. This should include any actions undertaken to address issues that the multi-stakeholder group has identified as priorities for EITI implementation.
       
    3. An overview of the multi-stakeholder group’s responses to and progress made in addressing the recommendations from reconciliation and Validation in accordance with Requirement 7.3. The multi-stakeholder group is required to list each recommendation and the corresponding activities that have been undertaken to address the recommendations and the level of progress in implementing each recommendation. Where the government or the multi-stakeholder group has decided not to implement a recommendation, it is required that the multi-stakeholder group documents the rationale. 
       
    4. An assessment of progress towards achieving the objectives set out in its work plan (Requirement 1.5), including the impact and outcomes of the stated objectives.
       
    5. A narrative account of efforts to strengthen the impact of EITI implementation on natural resource governance, including any actions to extend the detail and scope of EITI reporting or to increase engagement with stakeholders.

      In addition, the multi-stakeholder group is encouraged to document how it has taken gender considerations and inclusiveness into account.
       
  2. All stakeholders should be able to participate in reviewing the impact of EITI implementation. Civil society groups and industry involved in the EITI, particularly, but not only, those serving on the multi-stakeholder group, should be able to provide feedback on the EITI process and have their views reflected in the annual review of impact and outcomes.

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Disclaimer

The Standard in English is the primary document. French, Russian, Spanish and Portuguese versions were commissioned by the International Secretariat. For the Portuguese version, only part one of two has been translated.

In case of doubts or differences in interpretation, it is the English version that prevails.
 
The Ukrainian and Mongolian versions were commissioned by the respective national secretariats. The Pashto and Dari versions were produced by the Afghanistan EITI and the Burmese - by the Myanmar EITI. The International Secretariat doe