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.
This control maps to 2 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.