Guidance note 29 on project-level reporting, including reporting template
Relates to requirement 4.7
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Guide › Requirement 4 › 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.
The following requirements make reference to disaggregation of revenue flows:
Relates to requirement 4.7
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Download reporting template in excel (automatic download) - option 1 and option 2
Tracking payments by project from companies to government.
Project-level reporting, also called “project-by-project” reporting, means that companies disclose payments by project, for example, royalties paid on gold production at a specific mine. Having access to this data allows citizens and government officials to assess whether the government receives what it ought to from each individual extractive project. That’s because payments can be compared with the terms set out in the laws or contracts governing the project.
This paper is a review of EITI reporting practices in implementing countries, investigating the level of disaggregation of data on company payments and government revenues in EITI Reports. It reviews to what extent EITI Reports contain revenue data that is disaggregated by project and what types of definitions of project are being used for EITI reporting purposes.
The paper was originally issued as Board paper for the 37th Board meeting in May 2017 in Oslo, Norway and is now made available to the public.
Reference: 2017-14/BM-36/BP-36-4-B
The Board reaffirmed that project level reporting is required. The national multi-stakeholder group should devise and apply a definition of the term project that is consistent with relevant national laws and systems as well as international norms.
The Board tasked the Implementation Committee with reviewing current project level reporting practices by implementing countries with a view to developing recommendations for revising requirement 4.7,
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