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Le Conseil d’administration a convenu que le Pérou a réalisé des progrès significatifs dans la mise en œuvre de la Norme ITIE 2016, assortis d'améliorations substantielles.

Decision reference
2019-45 / BM-43
Decision basis
2016 EITI Standard, Requirement 8.3 EITI Validation deadlines and consequences

Décision du Conseil d'administration

Le Conseil d'administration est arrivé à la conclusion suivante:

Le Conseil d’administration de l’ITIE convient que le Pérou a appliqué certaines des mesures correctives tirées de la première Validation du pays. Par conséquent, le Pérou a accompli des progrès globalement significatifs dans la mise en œuvre de la Norme ITIE, ainsi que des améliorations substantielles concernant plusieurs exigences individuelles.

Le Conseil d’administration salue les efforts déployés par le Pérou pour aligner ses objectifs de mise en œuvre de l’ITIE sur les priorités nationales du secteur extractif. Il reconnaît également que la mise en œuvre de l’ITIE au Pérou procure à toutes les parties prenantes un espace constructif de discussion et de débat sur la gestion du secteur extractif. La deuxième Validation a confirmé que le Pérou s’efforçait de faire en sorte que les données extractives divulguées par les entreprises et les entités de l’État participant au processus de déclaration ITIE soient soumises à des procédures d’audit et d’assurance conformes aux normes internationales. Le Conseil d’administration se félicite que les recommandations et les enseignements tirés de la mise en œuvre de l’ITIE fassent l’objet d’examens réguliers.

Le Conseil d’administration salue les efforts actuellement déployés pour examiner plus avant les possibilités en matière d’amélioration des déclarations du gouvernement et des entreprises par le biais de la divulgation systématique, de même que les efforts consentis pour décentraliser l’ITIE au moyen de sa mise en œuvre à l’échelle infranationale. Les cinq processus régionaux de l'ITIE à Apurimac, Arequipa, Loreto, Moquegua et Piura constituent un développement significatif pour la transparence de la gestion des ressources au Pérou et un exemple de bonnes pratiques pour le reste de la famille ITIE. Le Pérou est encouragé à continuer de veiller au respect des Principes de l’ITIE et des Exigences ainsi qu’à l’exhaustivité des déclarations de revenus, paiements et dépenses sociales. Le Conseil d’administration se réjouit de l'émergence d'une couverture de ces dépenses

sociales qui représentent une part substantielle de la contribution de l'industrie au développement local. Les progrès réalisés et les projets visant à fournir davantage d'informations sur ces contributions par l'intermédiaire de DATAMART sont notés et encourageants. Le Conseil d’administration et le Secrétariat international sont à la disposition du Pérou pour l'aider à développer la transparence dans ce domaine important.

Le Conseil d’administration a déterminé que le Pérou disposerait de 12 mois, c’est-à-dire jusqu’au 17 décembre 2020, pour mettre en place les mesures correctives liées à l’exhaustivité (4.1) et aux dépenses sociales obligatoires (6.1) d’ici à la troisième Validation. Conformément à la Norme ITIE, l’absence de progrès satisfaisants lors de la troisième Validation entraînerait la suspension du pays.

Comme le prévoit la Norme ITIE, le Groupe multipartite du Pérou aura la possibilité de demander une prorogation de ce délai ou de demander que la Validation commence plus tôt que prévu.

Mesures correctives et recommandations stratégiques

Le Conseil d’administration de l’ITIE définit les mesures correctives suivantes pour le Pérou. Les progrès réalisés dans leur exécution seront évalués lors de la troisième Validation débutant le 17 décembre 2020.

1. Conformément à l'Exigence 4.1, le groupe multipartite est tenu de s'entendre sur les sociétés significatives qui doivent donc être inclus dans le périmètre de réconciliation. Le GMP est invité à considérer si un seuil de matérialité en termes de part des recettes publiques des entreprises permettrait de s'assurer que toutes les entreprises significatives sont couvertes dans la réconciliation. Compte tenu des dispositions constitutionnelles relatives à la confidentialité du contribuable fiscal, le GMP est invité à s'assurer qu'il s'engage au moins une fois par an, en étroite collaboration avec l'administration fiscale (SUNAT), à confirmer que tous les revenus et sociétés importants ont été inclus dans la réconciliation.

2. Conformément à l’Exigence 6.1, le Pérou est tenu de vérifier la couverture des dépenses sociales obligatoires effectuées au profit de toutes les parties prenantes, notamment les communautés autochtones, et de convenir d’une approche pour respecter cette exigence conformément à la Norme de l’ITIE. Une fois que la décision a été prise et consignée, les paiements sociaux doivent être divulgués dans un format accessible à tous et conformément à l’Exigence 6.1.

Contexte

La deuxième Validation du Pérou a commencé le 1er juillet 2018. Conformément à l’Exigence 8.3 c, le Secrétariat international de l’ITIE a évalué les progrès accomplis dans l’application des six mesures correctives établies par le Conseil d’administration de l’ITIE à la suite de la première Validation du Pérou en 2016. Conformément aux procédures de Validation, le projet d’évaluation [anglais | espagnol] a été envoyé au Groupe multipartite péruvien le 4 janvier 2019. Les commentaires [anglais| espagnol] ont été reçus le 28 janvier 2019 et l’évaluation a été finalisée [English |espagnol] pour examen par le Comité de Validation. Faisant suite à l’examen du Comité de Validation des 7 février, 27 février, 10 avril, 25 avril et 23 mai 2019, une recommandation a été finalisée pour examen par le Conseil d’administration de l’ITIE. Une documentation contextuelle supplémentaire est accessible ici.

Scorecard for Peru: 2019

Assessment of EITI requirements

  • Not met
  • Partly met
  • Mostly met
  • Fully met
  • Exceeded
Scorecard by requirement View more Assessment View more

Overall Progress

MSG oversight

1.1Government engagement

The Ministry of Energy and Mines and Mines has led the Government’s active participation in the EITI. It has maintained a satisfactory level of engagement, appointed senior officials to lead, and coordinated and mobilised resources for EITI implementation. Stakeholders confirmed that they trust and have confidence in the appointed officials

1.2Company engagement

There is an enabling environment for company participation. Companies are actively and effectively engaged in the EITI process. Obstacles to company participation regarding taxpayer confidentiality provisions have successfully addressed.

1.3Civil society engagement

Civil society is actively and effectively engaged in the EITI process. There is an enabling environment for civil society participation. The fundamental rights of civil society actors are respected and there are no major obstacles to their participation in EITI related activities and discussions. Civil society stakeholders speak freely, collaborate with each other, are not restrained, coerced or reprimanded as result of their EITI-related activities. There is, however, scope to increase civil society engagement in the EITI beyond the multi-stakeholder group.

1.4MSG governance

The CMPE comprises relevant actors and appears to function well with an inclusive decision-making process. Stakeholders have identified opportunities for reviewing the representation of government entities. The ToRs for the CMPE largely addresses the requirements of the EITI Standard and appears to be followed in practice.

1.5Work plan

Peru has an updated work plan that sets out the key aspects of the EITI process, aligned with national priorities. The work plan is publicly accessible with specific and measurable implementation objectives. Stakeholders and companies were adequately engaged in the EITI work plan´s preparation.

Licenses and contracts

2.1Legal framework

Comprehensive disclosure of relevant laws, regulations and fiscal regime in the 2014 Report. Improvement in the disclosure vis-ávis the 2013 Report.

2.2License allocations

While the E-cadastre system appears to comprehensively address license allocation in the mining sector, the issue of licence transfers in the hydrocarbon sector has not been addressed by the CMPE. Similarly, in the oil and gas sector, substantial information is publically available. However, the comprehensiveness of this information and the disclosure of license transfers has not been addressed by the CMPE.

2.3License register

The information required is publically available through the webpages of INGEMMET and Perupetro.

2.4Policy on contract disclosure

Peru’s approach to contract transparency is exemplary. Contracts are publically available via MINEM or Perupetro’s websites. The EITI Reports provide an overview of the mining projects that have signed special contracts for guarantees and promotion of investments and links to hydrocarbon contracts.

2.5Beneficial ownership

Not assessed

There is no evidence that the CMPE has discussed this topic in any detail.

2.6State participation

With respect to Activos Mineros, EITI Peru provided a detailed explanation of the prevailing rules and practices regarding the financial relationship between this state-owned enterprise and the government. Activos Mineros has no ownership in any operating company within the country’s extractive sector. EITI Peru provided a clear description of Perupetro’s activities and revenues, including the operation of Block Z-2B. The coverage of royalty payments from license contracts appears to be comprehensive.

Monitoring production

3.1Exploration data

The EITI Reports provides an overview of exploration including significant exploration activities. Links to further reading are provided. Stakeholders were satisfied with these disclosures.

3.2Production data

Production data by commodity is included in Peru’s EITI reports and on government websites

3.3Export data

The EITI Report contains the value of exports by main commodities. Although export volumes are not disclosed as part of the EITI Report, the International Secretariat has confirmed this data is readily available through other official publications.

Revenue collection

4.1Comprehensiveness

EITI Peru have agreed a definition of materiality in terms of the value of production. However, the EITI Board has been clear that basing the definition of materiality on the value of production alone is not sufficient. An ex post assessment of the coverage of payments showed that a material company have been omitted.

4.2In-kind revenues

Not applicable

Based on the information that is publically available, it seems clear that this requirement is not applicable.

4.3Barter agreements

Not applicable

This requirement is not applicable in Peru. The Independent Administrator has confirmed the inapplicability of the “Works for Taxes” regime under 4.3 Requirement, noting its coverage under income tax payments under requirement 4.1.

4.4Transportation revenues

Not applicable

The assessment confirms that the government does not collect material revenues from transportation of oil, gas or minerals.

4.5SOE transactions

The 2013 EITI Report addresses the role of the state-owned enterprises. Material revenues collected by Perupetro are well documented in the assessment of Requirement 4.1. Revenues collected by Petroperu are related to the downstream sector and are not relevant for the EITI in Peru.

4.6Direct subnational payments

Not applicable

The International Secretariat could establish that subnational government entities do not levy any specific taxes to the extractives industries. Other taxes collected by subnational governments as registration fees appear to be immaterial.

4.7Disaggregation

It has been confirmed that the report is fully disaggregated by company and revenue stream.

4.8Data timeliness

Peru has published timely EITI Reports covering four fiscal years (2011-2014). Minutes of CMPE meetings document the decision regarding the fiscal period covered by the reports, the approval of the reports and a decision to pilot an online disclosure system.

4.9Data quality

Although the standard ToRs for Independent Administrator services has not been consistent with the Board-approved template, the 2015-2016 EITI Report addresses most of the key requirements and the overall objective of safeguarding reliable data has been satisfied. The Independent Administrator has reviewed the scope of the payments (and revenues) to be reported and reviewed the associated audit and assurance procedures. The Independent Administrator commented on the comprehensiveness and reliability of the data.

Revenue allocation

5.1Distribution of revenues

EITI reports indicate how the income from the extractives revenues are distributed. Peru has a publicly available system disclosing the distribution and use of these revenues.

5.2Subnational transfers

Statutory subnational transfers in Peru are disclosed. Two regions are piloting EITI implementation.)

5.3Revenue management and expenditures

Not assessed

EITI Reports disclose earmarked revenues as part of the Requirement 5.2. Peru has publicly available government systems disclosing national budget, audit processes and studies addressing the sustainability and resource dependence. EITI Reports could be an opportunity to educate the public about these systems.

Socio-economic contribution

6.1Mandatory social expenditures

EITI Peru have agreed on the existence of mandatory social expenditures in the oil and the mining sector. There remains however a lack of comprehensive disclosure of social expenditures codified in provisions of mining companies’ mandatory environmental impact assessments and oil and gas mandatory social expenditures by law or terms of the contract governing extractives activities.

6.2Quasi-fiscal expenditures

Not applicable

Based on the information available, the understanding of the International Secretariat is that SOE’s quasi-fiscal expenditures are not applicable in Peru.

6.3Economic contribution

Information regarding the contribution of the extractive sector to the economy is widely available in the webpages of public entities as well as in the EITI Reports

Outcomes and impact

7.1Public debate

Peru EITI Reports have been actively promoted and distributed, are publicly available and contributed to the public debate. The government, parliamentarians, civil society, the media and the industry are familiar with the reports. Dissemination events have been carried out in the capital and in several regions. Civil society and the industry have separately disseminated the EITI Reports.

7.2Data accessibility

Not assessed

EITI-Peru has undertaken some work to make data from EITI Reports accessible like an online visualization tool. Nevertheless, additional efforts should be implemented to fully address this provision.

7.3Follow up on recommendations

The MSG has taken steps to act upon lessons learnt, to identify weaknesses of the EITI process and to consider the recommendations for improvements from the Independent Administrator. There is evidence that stakeholders have discussed how to strengthen EITI’s impact.

7.4Outcomes and impact of implementation

The APR notes on recommendations provided by the Independent Administrator. Even though an impact assessment was not launched, there is evidence on regularly discussions to identify opportunities to increase impact. EITI Peru has an active role in developing recommendations and exploring options for addressing issues of greatest relevance such as subnational implementation.