Guide to using EITI data for due diligence
A tool for identifying and assessing governance risks in minerals supply chains
This guide outlines how data disclosed through the EITI can support companies in identifying and assessing corruption and governance-related risks in their mineral supply chains as part of due diligence efforts.
Supply chain due diligence is a process through which companies identify and manage adverse environmental, social and governance (ESG) risks and impacts linked to their sourcing decisions. In the minerals sector, supply chain risks often relate to weak governance, corruption and financial crime. Left unaddressed, these risks not only expose companies to legal, operational and reputational challenges, but can also contribute to wider societal harm – including lost public revenues, weakened institutions, adverse social and environmental impacts and eroded community trust. Addressing these issues is a fundamental expectation of responsible business conduct and a strategic imperative for companies seeking to ensure resilience and maintain their social license to operate.
Governance and corruption risks in mineral supply chains can be challenging to address and are therefore often underrepresented in companies’ due diligence approaches and reporting. These issues can be politically sensitive, difficult to detect and often fall outside the direct control of downstream actors. Moreover, reliable data can be limited, particularly in high-risk contexts.
The EITI can help to address this challenge. Through its global disclosure standard and multi-stakeholder approach, it promotes the open and accountable management of oil, gas and mineral resources. EITI data – disclosed by government institutions and companies in more than 50 countries and subject to independent quality-assurance – includes information on company payments to governments, contracts and licenses, company ownership, production and exports, state-owned enterprises and social and environmental impacts. This information can support companies in identifying, assessing and addressing governance-related risks in their mineral supply chains and to comply with regulatory standards.
While regulatory frameworks and voluntary sustainability standards vary, they generally require companies to identify, assess and prioritise risks in their operations, supply chains and business relationships. This guide supports companies in the process and aligns with Step 2 of the OECD Due Diligence Guidance for Responsible Business Conduct and the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas.
The accompanying Frequently Asked Questions (FAQ) on using EITI data for due diligence provides further information about the role of the EITI in supply chain due diligence, as well as its data collection and quality assurance processes.
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Learn how data disclosed through the EITI can support companies in identifying and assessing corruption and governance-related risks in their mineral supply chains as part of due diligence efforts.
FAQ on using EITI data for due diligence
Part 1: Due diligence on governance and corruption risks
Due diligence is a process by which companies identify and manage actual or potential adverse impacts linked to their operations, sourcing decisions or business relationships. In line with the OECD Due Diligence Guidance for Responsible Business Conduct, this process should be integrated into business decision-making and should be risk-based, proportionate and carried out in good faith.
As part of this process, companies are encouraged to consider a wide range of environmental, social and governance (ESG) impacts. Governance risks relate to corruption, bribery and financial crime. They may include embezzlement, money laundering, tax evasion, bribery of officials, extortion, illegal taxation, illegal payments to non-state armed groups and misrepresentation of mineral origin.
Corruption undermines sustainable development, distorts markets and weakens institutions. It also amplifies environmental and social risks by eroding enforcement of safeguards and diminishing community trust. Left unaddressed, these risks can expose companies to significant legal, operational and reputational challenges. Conversely, when supply chains are embedded in jurisdictions with strong governance, they tend to be more stable, socially cohesive and resilient to economic or political shocks.
Although governance and corruption risks are often systemic and difficult to detect – especially in high-risk jurisdictions – companies can still play an active role to mitigate them. Addressing them requires a thoughtful and context-sensitive approach – often involving collaboration with others to support broader prevention, mitigation and remediation efforts. Through due diligence, companies can influence governance – for instance, by building and exercising leverage, and by increasing transparency.
Part 2: EITI mission and scope
The EITI is the global standard for transparency and accountability in mining, oil and gas. Through its disclosure standard and multi-stakeholder approach, it advances public debate, corporate and public accountability, and informed policymaking in the extractive sector.
Over 50 countries have committed to implementing the EITI Standard. Companies operating in these countries must disclose data along the extractive value chain. Companies can also become EITI supporting companies and align with the Expectations for EITI supporting companies.
Each implementing country establishes a multi-stakeholder group, bringing together representatives from government, industry and civil society. Multi-stakeholder groups oversee EITI reporting and ensure it supports national priorities and reforms. The EITI International Secretariat, based in Oslo, supports implementation, conducts Validations (country assessments), and works under the oversight of the EITI Board.
Four groups contribute to EITI disclosures:
- Government institutions in implementing countries publish data required by the EITI Standard, typically through annual reporting.
- Companies operating in the extractive sector in EITI implementing countries report information in line with the EITI Standard as part of country reporting.
- EITI supporting companies include many of the world’s largest oil, gas and mining companies (including state-owned enterprises (SOEs)), as well as commodity traders and financial institutions. These actors commit to the implementation of the Expectations for EITI supporting companies, which include a range of requirements to publicly disclose data, including in non-EITI countries.
- The EITI International Secretariat, with oversight from the EITI Board, publishes country assessments (Validation reports) and maintains data tools, including country summary data and the SOE database.
EITI reporting provides data on how natural resources are governed, with a focus on transparency across the extractive sector value chain. Topics include:
- Legal and institutional frameworks
- Contracts and licenses
- Beneficial ownership
- Production and exports
- Revenue collection, management and distribution
- Social expenditures and environmental payments
Part 3: Using EITI data for due diligence
EITI data offers insight into how resources are managed in producing countries, helping companies assess the governance context of countries and suppliers in their value chains.
The EITI is referenced in several responsible sourcing frameworks, including those of the OECD, the China Chamber of Commerce of Metals Minerals & Chemicals Importers & Exporters (CCCMC), the Responsible Minerals Initiative (RMI), the Initiative for Responsible Mining Assurance (IRMA) and the Responsible Jewellery Council (RJC). The London Metal Exchange (LME) also references the EITI in its Red Flag Assessment template.
The accompanying Guide to using EITI data for due diligence provides practical guidance on how to use EITI data to identify and assess governance risks in line with Step 2 of the OECD’s due diligence framework.
The EITI provides several data sources relevant to supply chain risk assessments:
1. EITI country reports
Narrative reports published annually by implementing countries, covering information required by the EITI Standard.
Key data points:
- Legal and institutional framework
- Licenses and contracts
- Beneficial ownership
- Exploration, production and exports
- Revenue management and distribution
- Environmental and social impacts and expenditures
Where to find: Available on individual EITI country webpages, accessible through the EITI country portal.
2. Systematic disclosures
Regular publication of EITI-relevant data by governments and companies through publicly accessible systems, such as websites, online portals and official publications.
Key data points: Various data points from EITI country reporting published online (e.g. through beneficial ownership registers and license registers).
Where to find: Links to systematic disclosures are published on the country’s own EITI website (which can be found through the "visit the country website" link on the EITI country portal). Company-related disclosures can be found through the individual company’s EITI supporting.
3. Country summary data
A standardised and open format of country-level data, available in Excel format, bulk data download (CSV) or through the EITI’s application programming interface (API).
Key data points:
- Government revenues
- Company payments
- Production and exports (volumes and values)
- Economic contributions
- In-kind revenues and expenditures
- Reporting entities and their commodities
Where to find: Available on individual EITI country webpages accessible through the EITI country portal. Country summary data is also accessible through the Open data page.
4. EITI Validation scorecards
Summary of each country’s performance against the EITI Standard.
Key data points: An overview of Validation results.
Where to find: Available on individual EITI country webpages accessible through the EITI country portal.
5. EITI Validation reports
Detailed country assessments of performance in meeting the requirements of the EITI Standard
Key data points:
- Detailed analysis of country performance in meeting the requirements of the EITI Standard
- Identification of disclosure gaps
- Detailed recommendations and corrective actions for improving EITI implementation and sector governance
Where to find: Available on individual EITI country webpages accessible through the EITI country portal.
6. Assessment of EITI supporting companies
Table format overviews of a supporting company’s performance against the Expectations for EITI supporting companies, based on the International Secretariat’s assessment.
Key data points:
- Public declaration of support for the EITI
- Disclosures in line with the EITI Standard, including taxes and payments to government, purchases of minerals from the state, and beneficial owners
- Publication of audited financial statements
- Publication of an anti-corruption policy
- Public declaration of support for governments’ publication of contracts and licenses
Where to find: Assessment results are published in aggregate on the EITI website. Individual company assessments are published on the EITI’s company webpages.
7. EITI SOE database
Comprehensive data covering all SOEs’ transactions reported through the EITI since 2017.
Key data points:
- Payments to governments disaggregated per revenue stream (GFS coded)
- Links to published audited financial statements
- Links to stock exchange listings
- Commodities sold by SOEs
Where to find: The SOE database is available via the EITI website. The SOE database guide provides detailed instructions on how to navigate the portal and use its features.
8. Contract transparency and beneficial ownership trackers
Global overviews of how countries are advancing the disclosure of contracts and beneficial ownership information.
Key data points: Information on the state of contract and beneficial ownership disclosure in each country, including availability of beneficial ownership registers and disclosure of contracts.
Where to find: The beneficial ownership tracker and contract transparency tracker are available via the EITI website.
9. EITI thematic reports and briefs
EITI publishes ad-hoc thematic reports on a range of policy areas.
Topics include:
- Beneficial ownership
- Contract transparency
- Gender
- Artisanal and small-scale mining (ASM)
- Corruption risk assessments
Where to find: Thematic reports can be found on the EITI thematic webpage or the websites of national EITI secretariats.
The EITI’s Guide to using EITI data for due diligence provides a more detailed overview of how EITI data relates to due diligence efforts. EITI data enhances supply chain due diligence by offering a unique combination of sector-specific, independently verified information:
- It is compiled through national multi-stakeholder processes, incorporating diverse perspectives
- It focuses specifically on the extractive sector and consolidates disclosures from government and companies within one reporting process
- It includes an independent quality assurance process (Validation)
EITI data is most effective when used alongside other due diligence tools such as audits, civil society reports, investigative journalism and government databases. When triangulated with other sources, EITI data enhances the reliability of supply chain risk assessments.
Yes. Through Validation, countries are assessed and scored on their performance in meeting the requirements of the EITI Standard. These are grouped under three components: “Stakeholder engagement”, “Outcomes and impact” and “Transparency”. An overall score is calculated as an average of the three component scores, plus extra points for effectiveness and sustainability. Each country page includes a Validation scorecard summarising its performance, and a link to a more detailed Validation report.
Yes. EITI country reports contain information on extractive companies operating in each implementing country, often disaggregated to the project level. Summary data files may also include company payments to government, production and export volumes and values, commodities and entity types.
Additional company-level information is available in assessments of EITI supporting companies and the EITI’s SOE database. A forthcoming company database (Q2 2026) will further consolidate company-specific data in a more accessible format.
EITI data is collected and published by implementing countries, with oversight from multi-stakeholder groups that are responsible for ensuring data quality. Each implementing country is required to agree on a mechanism for data quality assurance that aligns with international standards. Countries often engage independent administrators to reconcile company payments and government revenues.
In addition, the EITI International Secretariat regularly assesses countries’ performance in meeting the requirements of the EITI Standard, including their efforts to address governance challenges and perspectives from stakeholders. It also reviews company disclosures and practices against the Expectations for EITI supporting companies once every three years and publishes the results online.
Most EITI country reports are published annually, often 1–2 years after the reporting period. However, countries are increasingly adopting real-time systematic disclosures through government portals and company websites.
Yes. Even without site-specific information, EITI data can support broader risk assessments at the country or supplier level. By helping to assess vulnerabilities in countries’ regulatory and institutional frameworks, it can also inform sourcing policies, contract terms and decisions on when to conduct enhanced due diligence.
Yes. The EITI’s in-country multi-stakeholder groups bring together government, industry and civil society to oversee extractive sector transparency. These groups can support company due diligence by providing a unique entry point for stakeholder engagement, consultation and collaboration on natural resource governance issues, and can serve as interlocutors for risk assessment, mitigation and remediation efforts by companies in mineral value chains. The last section of the Guide to using EITI data for due diligence provides additional insights into the added value of EITI multi-stakeholder groups.
The EITI’s forthcoming Company Database, scheduled for release in Q2 2026, will consolidate company-level data into a single, accessible platform. It will include:
- Disclosures on company payments to governments
- Project-level production and export data
- Links to audited financial statements
- Beneficial ownership information
- Links between subsidiaries and EITI supporting companies
This database will make it easier for companies to access and analyse supplier-specific data across multiple jurisdictions, strengthening risk screening and supplier engagement.
While EITI provides valuable data it should be used alongside other sources for a full risk picture. These may include:
- Civil society and media reports
- Public records (e.g. court cases, sanctions databases)
- Independent audits or assessments
- Government registers and open data portals
The OECD’s FAQ on bribery and corruption risks in mineral supply chains (2021) provides a useful overview of relevant tools and approaches.
For support and further information, contact the EITI International Secretariat at [email protected].
- OECD (2016). Corruption in the Extractive Value Chain: Typology of Risks, Mitigation Measures and Incentives.
- OECD (2021). Frequently Asked Questions: How to address bribery and corruption risks in mineral supply chains.
- EITI (2022). Mission critical: Strengthening governance of mineral value chains for the energy transition.
- UN Secretary-General’s panel on Critical Energy Transition Minerals (2024). Resourcing the energy transition principles to guide critical energy transition minerals towards equity and justice.
- Open Government Partnership. Guide on Extractive Industries Transparency and Accountability.
- Publications by the Natural Resource Governance Institute (NRGI).
- Publications by the Transparency International Accountable Mining Project.
