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Study

Study: Review of country-by-country reporting requirements for extractive and logging industries

Description

This study examines the country-by-country reporting on payments to governments in resource rich countries which the Accounting Directive has implemented since 2016 for the extractive and logging industries. In particular, it examines the compliance with the law, the effectiveness of the policy and its impacts. It also suggests areas for improvements.

Files

Study: Review of country-by-country reporting requirements for extractive and logging industries
English
(2.17 MB - PDF)
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Executive summary of the study: review of country-by-country reporting requirements for extractive and logging industries
English
(363.02 KB - PDF)
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