Resource Center

Dodd-Frank

Final U.S. rules under Section 1504 of the Dodd-Frank act, setting mandatory reporting requirements for company oil and mining payments to governments.

Dodd-Frank

SEC public fact sheet with early highlights on rules for Section 1504 of the Dodd-Frank act, requiring companies to disclose oil and mining payments to governments.

Open Government Partnership

A PowerPoint document giving an overview of the multilateral Open Government Partnership and highlighting governments' opportunities related to oil, gas and mining.

Sierra Leone

Sierra Leone is rich in minerals which could contribute significantly to the development of the country. This report clearly illustrates that this is not sufficiently the case due to limited tax and royalty contributions from mining companies.

Dodd-Frank

A comparison of U.S. and EU disclosure rules for company payments to governments.

Resource Center

These legislative proposals, adopted in October 2011, would require EU-based companies to disclose their payments to governments for oil, gas, minerals and logging on a country-by-country and per project basis.

Dodd-Frank

RWI of oil, gas and mining company listings on 35 global stock exchanges.

EITI

Azerbaijan's 2010 EITI report, carried out by independent accounting firm Moore Stephens, for the year ended 31 December 2010.

This paper from Bishop Stephen Munga of Tanzania highlights the inherent policy challenges of equitable taxation in a context of growth and development.

Nigeria

This 2011 law guarantees Nigerian citizens access to public information kept by the government, public institutions and private bodies carrying out public functions or spending public funds.

Equatorial Guinea

This report from EG Justice highlights the importance of full civil society participation in Equatorial Guinea's EITI process.

Full text of Sec. 1504 of the U.S. Wall Street reform law, requiring all companies registered with the Securities and Exchange Commission (SEC) to publicly report oil, gas and mineral payments.

Resources for advocates regarding the IASB's proposed new reporting standards for extractive companies.

Contracts

This report by Global Witness names some of the major banks who have done business with corrupt regimes.