EITI Guidance note 17
Тип публикации: 
Guidance note
Published Date: 
May, 2016

Guidance note 17 on social expenditures

relates to requirement 6.1

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In addition to taxes levied by central, regional and local governments, extractive companies often make contributions to regional or local governments, communities, NGOs or other third parties in the areas where they operate.

These transactions are interchangeably called “social expenditures”, “social payments”, or “social investments”.

Social expenditures can take multiple forms, and may involve cash payments such as donations, grants or other types of cash transfers, the transfer of assets such as the construction of roads or schools, or the provision of services like training and health care.

In some cases, these social expenditures are based on legal or contractual obligations. In other cases, companies make voluntary social contributions.

Several EITI implementing countries already disclose or reconcile mandatory and/or voluntary social expenditures in their EITI Reports, including Kazakhstan, Kyrgyzstan, Liberia, Mongolia, Mozambique, Peru, Republic of Congo, Togo, Yemen and Zambia. 

This note provides guidance to multi-stakeholder groups (MSGs) on how to report on social expenditures. 


1. Summary
2. Requirements related to this topic
3. Guidance

Step 1- Identify whether companies make social expenditures, including whether these are mandatory or discretionary; example
Step 2- Assessing the materiality of social expenditures
Step 3- Disclosure and reconciliation of social expenditures

4. Examples