Requirement 6.1 (Social + environmental expenditures): the implementing country must disclose material social + environmental expenditures by extractive companies that are mandatory by law + contract (e.g. community development funds + local content quotas + environmental remediation + clean-up provisions). Voluntary corporate social investment is encouraged for disclosure. Requirement 6.2 (Quasi-fiscal expenditures by SOEs): the implementing country must disclose material quasi-fiscal expenditures undertaken by state-owned enterprises (e.g. subsidies + below-market services + public infrastructure built by SOEs) that would otherwise be government expenditures. Requirement 6.3 (Economic contribution): the implementing country must disclose the contribution of the extractive sector to the national economy including: % of GDP; % of government revenue; % of exports; employment levels + workforce composition (gender + nationality); production volumes. Requirement 6.4 (Environment + climate) NEW IN 2023: the implementing country must disclose information about the environmental + climate impact of the extractive sector including: greenhouse gas (GHG) emissions; energy consumption; water use; environmental incidents; decommissioning + abandonment commitments + costs; climate-transition risks + opportunities; mining or oil + gas industry decarbonisation efforts.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.