Guidance on level of disaggregation (4.7)

Disaggregation is a method of reporting by which individual company payments made to a government are disclosed and can be identified separately.

It can also refer further to reporting individual types of payments (royalty, tax, etc.) and each projects can be identified. Project-level reporting has been achieved in some countries by disaggregating payments and revenues by individual Product Sharing Contracts/Agreements (PSCs/PSAs), which give rise to payment liabilities. This is consistent with the EU’s approach to project-level reporting.

The Standard requires that the multi-stakeholder group agrees to the level of disaggregation for the publication of data.