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Exploring the efficacy of the EU law concerning reports on payments to governments by companies in extractive industries

Lookup NU author(s): Professor Louise CrawfordORCiD

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Abstract

This research was undertaken to provide evidence on the efficacy of Chapter 10 of the EU Accounting Directive (2013/34/EU) and equivalent provisions in the Transparency Directive (collectively ‘the Directives’), and has influenced civil society views, campaign material, interactions with policy makers, and a European Commission (EC) report. The Directives require large and listed extractive companies to publish payments made to governments on a country-by-country and project-by-project basis. This research suggests improvements which were used by the EC as part of their fitness check of the legislation and recommendations from the research are included in the EC’s fitness check final report.

Publication metadata

Author(s): Gordon M, Crawford L, Chatzivgeri E, Haslam J

Publication type: Online Publication

Publication status: Published

Series Title:

Year: 2021

Acceptance date: 01/01/2021

Publisher: REF2021 Impact Case Study submitted to UoA17 by Aberdeen Business School, Robert Gordon University

Place Published: United Kingdom

Type of Medium: REF2021 Impact Case Study

URL: https://results2021.ref.ac.uk/impact/b805610b-e398-4202-84b0-ca8110af36a5?page=1

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