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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.

17 June 2019

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.


Beneficial ownership


Exploration and production

Requirement 3

Requirement 3 requires disclosures of information related to exploration and production, enabling stakeholders to understand the potential of the sector.


Revenue collection

Requirement 4

Requirement 4 requires comprehensive disclosure of company payments and government revenues from the extractive industries.


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. 


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. 


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