Guidance Note: EITI Requirement 6.1

Published Date: 
January, 2021
Publisher: 
EITI International Secretariat

This guidance note refers to the 2019 EITI Standard

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In addition to taxes levied by central, regional and local governments, extractive companies often make social and environmental contributions in the areas where they operate. These contributions can be made to central, regional or local governments, communities, non-governmental organisations or other third parties. 

Guidance Note: EITI Requirement 4.3

Published Date: 
February, 2021
Publisher: 
EITI International Secretariat

Infrastructure provisions and barter arrangements 

This guidance note refers to the 2019 EITI Standard

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Resource-rich countries that have limited access to capital and credit, but high needs for infrastructure development, often consider “package deals” to develop their infrastructure in exchange for their natural resources. The resources pledged by the state may include exploration or production rights for oil, gas and minerals, as well as access to land,

Guidance Note: EITI Requirement 6.2

Published Date: 
October, 2020
Publisher: 
EITI Secretariat

This guidance note refers to the 2019 EITI Standard

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Quasi-fiscal expenditures (QFEs) or off-budget expenditures can have a significant impact on the local and national economy, and on the government’s fiscal position. In many countries, state-owned enterprises (SOEs) undertake QFEs on behalf of the state such as payments for social services, public infrastructure, fuel subsidies and national debt servicing, which are not recorded on the national budget.

Guidance Note: EITI Requirement 2.6

Published Date: 
October, 2020
Publisher: 
EITI International Secretariat

State participation and state-owned enterprises

This guidance note refers to the 2019 EITI Standard

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State-owned enterprises (SOEs) play important roles in exploiting natural resources and managing the extractive sector. While some are commercial or operational companies —selling crude oil or raw minerals, managing state equity or participating directly in extractive operations — others are regulatory or administrative entities or instruments of economic or state development. 

Guidance note 26 - Reporting on first trades in oil

Published Date: 
May, 2017
Publisher: 
EITI

Relates to requirement 4.2

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This guidance is also available in French (see attachments below

This guidance note is the first effort by the EITI Working Group on Transparency in Commodity Trading to assemble guidance on ‘first trade’ reporting in oil. The guidance has three intended audiences: first, the EITI MSGs in implementing countries that will determine their respective country’s approach to reporting in this area;

Guidance note 28 on MSG oversight of beneficial ownership reporting

Published Date: 
February, 2020
Publisher: 
EITI International Secretariat

Relates to Requirement 2.5

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The EITI Standard requires that the beneficial owners of extractive companies are disclosed. Multi-stakeholder groups (MSGs) have an important role in ensuring that these disclosures are comprehensive and effective. Whether beneficial ownership data is collected and disclosed by a government agency or through the EITI process, the MSG should ensure that disclosures are in line with the EITI Standard, assess gaps and weaknesses and find ways to strengthen disclosures.

GIZ: Monitoring and Evaluation (M&E) of EITI Implementation

Published Date: 
October, 2017
Publisher: 
Deutsche Gesellschaft für Internationale Zusammenarbeit

The German Development Agency GIZ has developed a guide to complement the official EITI guidance notes on establishing monitoring and evaluation frameworks in implementing countries. See the attached document.

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