
Guide to implementing the EITI Standard
This guidance aims to support national EITI multi-stakeholder groups (MSGs) and national secretariats in implementing the EITI Standard.
Sign-up and governance
Requirement 1
Requirement 1 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.
How to become an EITI implementing country
National secretariats
Civil society engagement
Establishment and governance of multi-stakeholder groups
Gender-responsive EITI implementation
Establishing an EITI work plan
Addressing corruption risks through EITI implementation
Legal framework, contracts and licenses
Requirement 2
Requirement 2 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.
Beneficial ownership
MSG oversight of beneficial ownership disclosures
Beneficial ownership model declaration form
Relational database design considerations
Building an auditable record of beneficial ownership
Defining and capturing data on the ownership and control of state-owned enterprises
Legal approaches to beneficial ownership transparency in EITI countries
Revenue collection
Requirement 4
Requirement 4 requires comprehensive disclosure of company payments and government revenues from the extractive industries.
Defining materiality, reporting thresholds and reporting entities
Establishing the scope of EITI reporting
Addressing taxpayer confidentiality
Reporting guidelines for companies buying oil, gas and minerals from governments
Resource-backed loans
Infrastructure provisions and barter arrangements
Transportation revenues
Subnational payments and transfers
Project-level reporting
Data quality and assurance
Revenue allocations
Requirement 5
Requirement 5 requires disclosures of information related to revenue allocations, enabling stakeholders to understand how revenues are recorded in the national and where applicable, subnational budgets.
Outcomes and impact
Requirement 7
Requirement 7 related to outcomes and impact seek to ensure that stakeholders are engaged in dialogue about natural resource revenue management.
Company reporting
Validation
Through Validation, the EITI’s quality assurance mechanism, implementing countries are assessed on their ability to meet the provisions of the EITI Standard.
Systematic disclosure
In accordance with the EITI open data policy, systematic disclosure is a default expectation for EITI reporting.
Terminology
The use of the terms "must", "‘should", "required" in the EITI Standard indicates that an issue 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 an issue 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.
See our glossary of terms.
Model Terms of Reference

Model Terms of Reference for flexible EITI reporting

Standard Terms of Reference for Independent Administrator services

Standard Terms of Reference for an EITI scoping study

Social and economic spending
Requirement 6
Requirement 6 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.