Guidance note 13 on defining materiality, reporting thresholds and reporting entities
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A fundamental element of the EITI is the disclosure of payments and revenues from oil, gas and mining. All implementing countries are required to disclose information about how much extractive companies pay in taxes, royalties and other payments and how much the government agencies have received.
This data has to be comprehensive, i.e. give the reader a complete picture of the total revenues received from natural resources.