Under the Surface - Looking into payments by oil, gas and mining companies to governments

Published Date: 
October, 2018
Publisher: 
Transparency International

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The purpose of this publication is: a) to demonstrate the value of transparency by using the payment data produced under the Accounting Directive to carry out analyses of extractive sector projects; and b) to showcase how this data can be used to both strengthen accountability mechanisms and to improve the prospects that resource-rich governments secure a fair share of wealth from natural resources. This report also identifies shortcomings in company reporting against the existing regulations and shortcomings in the regulations themselves.