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HomeReview of country-by-country reporting requirements for extractive and logging industries
Final report
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This report presents the results of the study ‘Review of country-by-country reporting requirements for extractive and logging industries’. The objectives of the reporting requirements are to increase transparency on payments to government by companies active in the extractive and logging industries and to provide relevant information to civil society in order to hold governments accountable on receipts from multinational companies for exploiting natural resources. The study aims to review the implementation and assess the effectiveness of the EU reporting requirements, assess the impacts of other international reporting regimes on the competitiveness of EU companies, and on security of energy supply for the EU. The report also discusses potential amendments or recommendations to improve the compliance, effectiveness and efficiency of the reporting requirements. The study used desk research, a review of company reports, semi-structured interviews with industry representatives and users of the reports and a company survey to derive its conclusions. Two further case studies on extended information and audit were elaborated and discussed in workshops with company representatives and report users.
- Published:
- Corporate author(s): Directorate-General for Financial Stability, Financial Services and Capital Markets Union (European Commission)
- Themes: Forestry , Energy
- Subject: commodity price , competitiveness , energy supply , exploitation of resources , extraction of oil , financial transparency , forestry holding , international trade , mining extraction , multinational enterprise , pulp and paper industry , revenue , sample survey , security of supply
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| ISSN | ISBN 978-92-79-97001-6 | DOI 10.2874/73979 | Catalogue number EV-05-18-055-EN-N |
- Released on EU publications website:
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