World Bank2012-05-252012-05-252008978-0-8213-7501-3https://hdl.handle.net/10986/6399This report provides information about some of the common issues that have arisen and lessons that have been learned in countries implementing Extractive Industries Transparency Initiative (EITI), and to which the World Bank's EITI team has been exposed through its involvement in supporting EITI implementation. These are "early" or preliminary lessons, because implementation processes are evolving in most countries that have committed to EITI. Some countries have produced EITI reports, but analysis of these reports is still at an early stage. It is hoped that this report will stimulate further discussion on implementation choices that face government policy makers; civil society groups; oil, gas, and mining companies; and donor agencies involved in the initiative.en-USCC BY 3.0 IGOACCOUNTINGANTI-CORRUPTIONANTI-CORRUPTION STRATEGYANTICORRUPTIONANTICORRUPTION STRATEGYAPPOINTEEAPPOINTEESASSETSAUDITORAUDITORSAUDITSAUTHORITYBANKSBEST PRACTICESBOARD MEETINGSCENTRAL GOVERNMENTCENTRAL GOVERNMENTSCITIZENSCIVIL SOCIETIESCIVIL SOCIETYCIVIL SOCIETY ORGANIZATIONCIVIL SOCIETY ORGANIZATIONSCOALITIONSCOLLECTION AGENCIESCOMMODITYCOMMUNITY DEVELOPMENTCOMMUNITY-BASED ORGANIZATIONSCOMPANYCONSENSUSCONSTITUENCIESCONSTITUENCYCONSTITUTIONAL ARRANGEMENTSCONSULTING FIRMCONTRIBUTIONSCORPORATIONCOUNCILSCREDIT RATINGSDECENTRALIZATIONDECISION MAKERSDECISION MAKINGDECISION-MAKINGDECISION-MAKING BODYDECREEDEVELOPMENT BANKDEVELOPMENT BANKSDIFFERENT SYSTEMSDISCLOSUREDISCLOSURE REQUIREMENTSDISTRICTSECONOMIC DEVELOPMENTEITIEITI PRINCIPLESEXPENDITUREEXTRACTIVE INDUSTRIESEXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVEEXTRACTIVE SECTORSFEDERAL GOVERNMENTFINANCIAL ASSISTANCEFINANCIAL INSTITUTIONSFINANCIAL MANAGEMENTFINANCIAL RESOURCESFINANCIAL STATEMENTFINANCIAL STATEMENTSFINANCIAL SUPPORTFINANCIAL TRANSPARENCYFISCAL REVENUESFOREIGN DIRECT INVESTMENTFOREIGN EXCHANGEFRAUDGASGAS OPERATIONSGEMSTONESGLOBAL INITIATIVEGOOD GOVERNANCEGOVERNANCE REFORMGOVERNANCE REFORMSGOVERNMENT AGENCIESGOVERNMENT AGENCYGOVERNMENT COMPANYGOVERNMENT DATAGOVERNMENT DECREEGOVERNMENT POLICYGOVERNMENT REPRESENTATIVESGOVERNMENT REVENUEGOVERNMENT REVENUESHEAD OF STATEINCORPORATEDINDEPENDENT AUDITINDIVIDUAL COMPANIESINDIVIDUAL COMPANYINDIVIDUALSINFLATIONINVESTMENT CLIMATEINVESTMENT COMPANYISSUANCE OF EXPLORATION LICENSESJOINT VENTURELARGE COMPANIESLEGISLATIVE CHANGESLEGISLATURELEVELS OF GOVERNMENTLIMITEDLOANMARKETINGMEDIAMETALSMIDDLE EASTMINERAL RESOURCESMINERALSMINESMINING COMPANIESMINING COUNTRIESMINING INDUSTRYMINING OF MINERALSMINING OPERATIONMINING OPERATIONSMINING SECTORMINISTERMINISTRY OF FINANCEMUNICIPAL AUTHORITIESNATIONAL GOVERNMENTSNATIONAL LAWNATIONAL LEVELNATURAL RESOURCE WEALTHNATURAL RESOURCESOGMCOIL AND GAS PRODUCTIONOIL COMPANIESPRACTICE OF ACCOUNTABILITYPRIVATE COMPANIESPUBLIC AWARENESSPUBLIC EXPENDITUREPUBLIC EXPENDITURESPUBLIC GOODSPUBLIC INSTITUTIONSREFININGRELIGIOUS GROUPSRENTSREPRESENTATIVESRESOURCE CURSERESOURCE EXTRACTIONRESOURCE MANAGEMENTRESOURCE-RICH COUNTRIESRESOURCE-RICH DEVELOPING COUNTRIESRESPONSIBILITIESREVENUE COLLECTIONREVENUE FLOWSREVENUE STREAMSREVENUE TRANSPARENCYREVENUES FROM OILRISK MANAGEMENTROYALTYSALESALESSENIORSERVICE COMPANIESSMALL COMPANIESSMALL MININGSMALL-SCALESMALL-SCALE MINERSSOCIAL STABILITYSOCIETIESSOCIETYSTAKEHOLDERSTAKEHOLDERSSTATE-OWNED COMPANIESSTATE-OWNED COMPANYSTATE-OWNED ENTERPRISESSTEWARDSHIP OF REVENUE STREAMSSUBNATIONAL GOVERNMENTSUBSIDIARYTAX COLLECTIONTAX DEDUCTIONSTAX LAWSTAX PAYMENTTAXATIONTHEFTTRADE UNIONSTRANSACTIONTRANSPARENCY AND ACCOUNTABILITYTRINIDAD AND TOBAGOVALUABLEVALUATIONVOTINGWEB SITEWEB SITESWorld Bank10.1596/978-0-8213-7501-3