STUDY ON INTERACTIONS BETWEEN CHAPTER 10 OF THE ACCOUNTING DIRECTIVE 2013/34/EU AND THE EITI STANDARD OF 11 JULY 2013

In the process of promoting transparency and accountability in extractive industries, this Study is to examine the compatibility between the CBCR and the EITI, the main similarities and differences: to explore how the various reporting systems could co-exist and interact: and to provide suggestions for direction, if any, that could optimise the reporting landscape.