How to read an EITI country report

What an EITI report is

The Extractive Industries Transparency Initiative sets a standard that member countries follow. The current edition is the 2023 EITI Standard ¹. Part 1 sets out the requirements for implementing countries and the extractive companies that operate in them ^1,2.

Requirement 4.1 says implementing countries must disclose all material payments by oil, gas and mining companies to governments ². Payments are material if their omission or misstatement could significantly affect the report. Every revenue stream and one-off payment must be part of that test ².

The Standard treats systematic disclosure through government and company systems as the default. EITI reports add context ².

What the payment tables show

Payment tables list each revenue stream, the amount and often the agency that collected it. Niger's 2022 report, for example, lists the ad valorem royalty and tax oil as collected by the tax directorate DGI, and profit oil as collected by the treasury directorate DGTCP ³.

• Revenue streams: royalties, profit taxes, tax oil, profit oil, bonuses and fees appear as separate lines. Niger's 2022 hydrocarbon lines include 26.262 billion FCFA of royalty and 22.060 billion FCFA of tax oil ³.
• Cash and in kind: some states take crude instead of cash. Côte d'Ivoire's 2023 report splits budget revenue into 105,354 million FCFA in kind and 29,316 million FCFA in cash ⁴.
• State company flows: Requirement 4.2 asks for the volumes the state received and sold, broken down by buying company ². Côte d'Ivoire's report lists PETROCI Holding revenue of 129,543 million FCFA separately ⁴.
• Transport revenue: Requirement 4.4 covers pipeline and other transport revenue where it is material ². Niger's 2022 report lists the pipeline company WAPCO as a transport company ³.
• Project level: Requirement 4.7 asks for data by project, meaning activity under a single contract, licence, lease or concession ².

Reconciliation and data quality

Requirement 4.9 calls for an assessment of whether government revenue is subject to credible, independent audit. It calls for an agreed procedure on data quality and assurance in line with one of the standard procedures ².

Many reports compare company figures with government figures. Niger's 2022 report was prepared by an independent administrator, BDO LLP, which signed it on 31 December 2024. It set a materiality threshold of 5 million FCFA ³.

Not every report reconciles. Côte d'Ivoire's 2023 report, prepared by the national EITI secretariat, states that its data were not reconciled ⁴. Check the opening chapters of a report for this statement before relying on a gap figure.

Checks before you quote a figure

• Check the fiscal year. Data must be no older than the second to last complete accounting period, so a report can be two years behind ².
• Check the currency and unit. Côte d'Ivoire's payment table is in million FCFA, and Niger's in billion FCFA ^3,4.
• Check whether a total covers oil only or all extractives. Niger's 2022 extractive revenue was 189.843 billion FCFA, of which hydrocarbons were 154.409 billion FCFA ³.
• Check the country's EITI status. The country page shows the latest Validation result. Côte d'Ivoire scored 80.5 points in April 2023 ⁵. Niger's next Validation begins on 1 October 2026 ⁶.

Where to find the data

Each member country has a page on eiti.org that lists its reports with publication dates and links to its national EITI website ^5,6. Niger's page lists its 2022 report as published on 31 December 2024 and links to the national site itieniger.ne ⁶. Côte d'Ivoire's page lists its 2023 report as published on 26 December 2025 ⁵.

The 2023 Standard asks countries to agree an open data policy on the access, release and re-use of EITI data ². Under Requirement 2.4, contracts and licences granted, entered into or amended from 1 January 2021 must be disclosed ².