Requirement 1 requires effective multi-stakeholder oversight, including a functioning multi-stakeholder group that involves the government, companies, and the full, independent, active and effective participation of civil society.
How to become an EITI implementing country
Civil society engagement
Establishment and governance of multi-stakeholder groups
Gender-responsive EITI implementation
Establishing an EITI work plan
Addressing corruption risks through EITI implementation
Requirement 2 requires disclosures on how the extractive sector is managed, enabling stakeholders to understand the laws and procedures for the award of exploration and production rights, the legal, regulatory and contractual frameworks that apply to the extractive sector, and the institutional responsibilities of the state in managing the sector.
Requirement 4 requires comprehensive disclosure of company payments and government revenues from the extractive industries.
Defining materiality, reporting thresholds and reporting entities
Establishing the scope of EITI reporting
Addressing taxpayer confidentiality
Reporting guidelines for companies buying oil, gas and minerals from governments
Infrastructure provisions and barter arrangements
Subnational payments and transfers
Data quality and assurance
Requirement 5 requires disclosures of information related to revenue allocations, enabling stakeholders to understand how revenues are recorded in the national and where applicable, subnational budgets.
Requirement 7 related to outcomes and impact seek to ensure that stakeholders are engaged in dialogue about natural resource revenue management.
In accordance with the EITI open data policy, systematic disclosure is a default expectation for EITI reporting.
The use of the terms "must", "‘should", "required" in the EITI Standard indicates that an issue is mandatory, and will be taken into account in the assessment of compliance with the EITI Standard.
The use of the term "expected" in the EITI Standard indicates that the multi-stakeholder group should consider the issue, and document their discussions, rationale for disclosure/non-disclosure and any barriers to disclosure. Validation will consider and document the discussions by the multi-stakeholder group.
The use of the terms "recommended", "encouraged", "may wish" and "could" in the EITI Standard indicates that an issue is optional. Efforts by the multi-stakeholder group will be documented in Validation but will not be taken into account in the overall assessment of compliance with the EITI Standard.
See our glossary of terms.