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The EITI’s beneficial ownership pilot and subsequent requirements for mandatory disclosure, as well as the Panama Leaks and global attention on beneficial ownership transparency, have resulted in an increasing number of EITI countries attempting to disclose beneficial ownership through their EITI Reports. The EITI reporting process can be a practical way to obtain beneficial ownership data from companies, especially in countries where such data is not already collected through other means. At the same time,
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.
Requirements 7.1.b, 7.1.c, 7.2.c, 7.2.d, and 5.1.b
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IntroductionRequirements covering open dataStep 1 - Review the accessibility of EITI dataStep 2 – Review national policies and international best practice on open dataStep 3 – Consider options for the policy on access, release and re-use of EITI data.Step 4 – Document the MSG’s policy on access,
Guidance note 26 – Requirement 4.2
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; second the governments and SOEs that sell commodities, which can opt to directly disclose further information about these transactions; and third, buying companies who can use the guidance to inform their own reporting,
Tools for countries implementing requirement 2.5 of the Standard:
A model beneficial ownership declaration form (excel file, see attachment below) Standard Terms of Reference (ToR) for Independent Administrators (IA) including instructions for multi-stakeholder groups who wish to task the IA with collecting and collating beneficial ownership data (word doc,
Moving from developing a roadmap to implementing the first steps to disclose the beneficial owners of oil, gas and mining companies, the International Secretariat provides the following resources:
In addition to taxes levied by central, regional and local governments, extractive companies often make contributions to regional or local governments, communities, NGOs or other third parties in the areas where they operate.
These transactions are interchangeably called “social expenditures”, “social payments”, or “social investments”.
Social expenditures can take multiple forms, and may involve cash payments such as donations, grants or other types of cash transfers, the transfer of assets such as the construction of roads or schools,
Guidance note 19 - Requirements 5.3.b, 6.2.c and 6.2.d (2013 Standard) / Requirement 7.2 (2016 Standard)
Please note that this guidance refers to the 2013 Standard. In most cases, the requirements remain the same and the guidance valid. An updated version reflecting the 2016 Standard will follow soon.
A core product of the EITI process in implementing countries is an annual EITI Report, containing figures as well as narrative text (“data”) on the country’s extractives industries. The 2016 EITI Standard includes several requirements to promote open data (see also: