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Relates to requirement 1
Steps for becoming an EITI implementing countryApplying to become an implementing countryEncouraging systematic disclosureAdapted implementationWhat further support is available?Examples of applications
Steps for becoming an EITI implementing country
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GuidanceBackgroundCorporate support to the EITI international managementCorporate support to national EITI processesFollow-up
The EITI Board has decided as per 1 February 2014 to issue the following guidance:
Checklist for integrating plans for contract transparency in work plans [English French Spanish Russian], January 2020
This checklist guides countries in determining the steps needed to publish contracts as of 1 January 2021, as required by the 2019 Standard.
Please note that the guidance note below reflects the 2016 Standard. The 2019 Standard requires the publication of contracts by 1 January 2021.
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Countries that implement the EITI commit to the regular disclosure of data about their extractive industries. This disclosure is overseen by a multi-stakeholder group (requirement 1), covers all stages along the extractive industries value chain (requirements 2-6), should contribute to a wider public debate on the management of the sector (requirement 7) and needs to take place in a timely manner (requirement 8). The annual publication of EITI Reports is a key element of this,
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In order to be useful, EITI Reports must include timely, comprehensive, reliable, and comprehensible information that addresses or identifies governance challenges in the country’s extractive sector.
The EITI Standard sets minimum requirements and recommendations for EITI Reports, and the national EITI work plan outlines the multi-stakeholder group’s objectives for EITI implementation.
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In some countries, companies make direct payments to subnational levels of government (e.g. regional governments, municipalities and chiefdoms). In addition, some governments also have formal or informal revenue sharing mechanisms that stipulate that a share of revenues collected by the central government from the extractive sector is transferred to subnational government entities.
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.
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Government entities participating in the EITI may be subject to restrictions on the disclosure of taxpayer information due to constitutional or legal taxpayer confidentiality and privacy provisions. This guidance note sets out options for addressing this issue,
Requirements 7.1.c 7.2.a and b
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EITI Reports can be an important source of information on how a country’s natural resources are managed.
However, the subject matter is often complex and technical, which can be challenging to present in an understandable way, especially for non-specialists. Some early EITI Reports have proved to be difficult for citizens, journalists and other stakeholders to understand and make use of.
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A fundamental element of the EITI is the disclosure of payments and revenues from oil, gas and mining. All implementing countries are required to disclose information about how much extractive companies pay in taxes, royalties and other payments and how much the government agencies have received.
This data has to be comprehensive, i.e. give the reader a complete picture of the total revenues received from natural resources.
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Download standard terms of reference for an EITI MSG (word file)
Relates to requirement 1.4
The multi-stakeholder approach is central to the operation and philosophy of the EITI, and it is reflected in how the EITI is governed and implemented. A multi-stakeholder group (MSG) comprised of representatives from government, companies and civil society is established to oversee EITI implementation. Although the mandate of the MSG varies across countries,
Infrastructure provisions and barter arrangements
This guidance note refers to the 2019 EITI Standard
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,
Relates to requirement 4.4 (Standard 2016) / requirement 4.1.f (2013 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.
This guidance note refers to the 2019 EITI Standard
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.
relates to requirements 7.3 and 7.4.a (iii), 1.5 c (iv)
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In many countries, one of the most important impacts of EITI implementation has been the recommendations that have emerged from EITI reporting. These recommendations have typically focused on improving technical aspects of the EITI reporting process. However,
Relates to requirements 3.1 and 6.3
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In many resource-rich developing countries, artisanal and small scale mining (ASM) provides a livelihood for millions of people and is a major source of economic development for many rural and regional communities.
Relates to requirement 2.5
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Guidance on developing a beneficial ownership roadmap consists of:
Guidance note 22 (this page)Powerpoint presentation on developing a roadmap on beneficial ownership (see more languages attached below)You can find further resources under point 5. Further reading
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:
The report from the pilot on beneficial ownership (links to new page)Model beneficial ownership declaration form (links to new page)Guida
Relates to Chapters 4 and 5 of the 2019 EITI StandardDownload guidance noteDownload guidance note in French
Other resources on the website:
What is Validation? Infographics on ValidationLinks to all past ValidationsContents1. Overview of EITI Validation2. How Validation is carried out:
Relates to requirement 4.9
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Since the guidance note is quite large (7 MB) we have included a lighter version (1.4 MB) containing less sharp images.
The EITI Standard seeks to ensure a credible EITI reporting process that produces reliable data. While data quality issues are relevant to all aspect of EITI implementation,
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EITI implementation requires giving attention to day-to-day activities to support the government and the multi-stakeholder group (MSG) in carrying out their functions.
Among the requirements for government engagement under 1.1 b of the EITI Standard is the ability to mobilise resources for EITI implementation.
Relates to requirement 4.2
Download guidance noteDownload reporting template in excel (direct download)
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;
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.
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Guidance note 30 - Requirements 1.4 6.3 7.1 and 7.4
Promoting diverse participation on MSGs How to consider gender balance on MSGsWomen’s participation on the MSG
Find the template Terms of Reference for Independent Administrator services in accordance with the 2019 EITI Standard, endorsed by the EITI Board, below.
It sets out the work to be undertaken by the Independent Administrator. It is typically attached to the contract between the Independent Administrator and the government.
Subsequent to the Board agreement, the Independent Administrator should be encouraged to make recommendations for wider extractive reforms where appropriate and relevant.
These (Terms of Reference) ToRs are provided by the EITI International Secretariat. MSGs may wish to draw on these model Terms of Reference for when they establish their own ToR. Guidance note 14 elaborates further on establishing an MSG. Questions about this note can be directed to the EITI International Secretariat.
This document has been issued by the EITI International Secretariat as a standardised model Terms of Reference (TOR) for implementing countries that wish to conduct a scoping study to inform scoping decisions related to preparation of their EITI reports.
Countries may wish to use parts of or the entire TOR depending on the scoping needs. The text in brackets should be completed by the MSG. Questions about this document can be directed to the International Secretariat.
For guidance on scoping, please also see Guidance note 9
This document has been issued by the EITI International Secretariat as a standardised model Terms of Reference (TOR) for implementing countries that wish to conduct a feasibility study for systematic disclosure of EITI data. Countries may wish to use parts of or the entire TOR depending on study needs. The text [in brackets] should be completed by the MSG. It also contains comment boxes to guide the MSG in the inclusion or exclusion of some aspects of the feasibility study. Questions about this document can be directed to the International Secretariat.
It is proposed that there be a targeted effort on transparency in commodity trading is established to support a group of countries, where this issue is relevant, in a targeted effort to improve transparency commodity trading. All countries, where “in-kind” revenues are materials are invited to participate. This would include countries developing innovative approaches on transparency in commodity trading that go beyond the minimum requirements.
Below are some examples of scoping and feasibility studies. It should be noted that the scoping studies are not approved or endorsed by the EITI Secretariat. However, they may be used as examples for countries wishing to explore these issues further.
This is Chad's scoping study for the 2014 Report. The report is in French.
This is Indonesia's scoping study for the years 2012 and 2013.
This scoping study for Malawi EITI (MWEITI) covers minerals, oil and gas, and forestry.
Executive summaryMyanmar EITI has carried out a scoping study in order to set out the EITI reconciliation scope which will be used for the first Myanmar EITI report. This assignment is the first step and pre-condition to the reconciliation process.
Objective of the missionThe objective of the report is to clearly define the scope of the EITI reconciliation exercise, the Reporting Templates, the data collection process and the working schedule, in accordance with the EITI Requirements (Version 2013) and objectives agreed by the EITI Committee.
This is an example of a scoping and feasibility study from PNG.
It should be noted that the scoping studies are not approved or endorsed by the EITI Secretariat. However, they may be used as examples for countries wishing to explore these issues further.
The present scoping study is prepared to help the TEITI Multi-stakeholder Group establish the parameters for the two reconciliation reports. In particular, it provides coverage of the mining and petroleum sectors in Tanzania. It also collects payments made by all extractive companies to the government during the two reporting periods in order to determine participating companies and government agencies in the reconciliation exercises. Finally,
Scoping Study of the Forestry Sector for the purpose of including the industry in Revenue Disclosure through the Tanzania Extractive Industries Transparency Initiative.
The TEITI Multi-stakeholder Group decided to look into the revenues from the forestry sector. Forestry is covered within the EITI framework in countries such as Liberia. In this context, the Multi-stakeholder Group authorized the preparation of a scoping study on the forestry sector in Tanzania.
Extractive industry transparency should not be confined to an EITI Report. Rather, it should become an integral part of how governments manage their extractive sector and companies manage their operations.
This toolkit includes an introductory document which explains what mainstreaming means in practice; it includesa tool for assessing which disclosures are made systematically, and provides some examples of how countries have mainstreamed some aspects of the EITI Standard.
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