07. Mandatory Reporting on Extractives


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Lead implementing department(s)
Natural Resources Canada
Open Information
Reporting period

Deliverables for this commitment are on track to be completed by June 2016.


Introduce legislation on mandatory reporting standards for the extractive sector that require the reporting of certain payments made to governments related to the commercial development of oil, gas, and minerals.

Results Next Steps Body Completion Level
  • This deliverable is now complete.

1. Introduce new legislation that will require extractive entities to implement mandatory reporting standards and report annually on payments to all levels of government, domestically and internationally.

  • To support the development of the ESTMA, Natural Resources Canada consulted with provinces, territories, industry, and civil society (results published in a What We Heard report), and held separate cross-Canada engagement sessions with Aboriginal groups.
    • An ESTMA Advisory Group (composed of representatives from the mining and oil & gas industries, civil society organizations, provincial and territorial government officials, and Aboriginal experts) has held its final meeting to develop implementation tools that will help industry comply with the Act.
    • An Aboriginal Experts Group has also provided perspectives to the Government, and between February and March 2015, NRCan held 13 regional Aboriginal roundtable discussions on implementation of the ESTMA. In total 104 participants representing 83 Aboriginal governments/ organizations attended the roundtable sessions.
  • Engage stakeholders (i.e., provinces, territories, Aboriginal governments, extractive industries, and civil society) on the ESTMA implementation tools (e.g., reporting specifications (including reporting template) and guidance document), including consultation via the Canada Gazette Part I.
  • Continue to engage Aboriginal Peoples and their industry partners during the deferral period on the implementation of the ESTMA’s mandatory reporting standards in the context of payments to Aboriginal governments

2. Ensure stakeholder engagement on the establishment and implementation of these mandatory reporting standards.

  • On , the ESTMA came into force.
    • Within 150 days of the end of each of their financial years, reporting entities are now required to annually publish their payments to governments on the Internet.
    • The Act provides for a two-year deferral of the obligation to report payments to Aboriginal governments in Canada.
  • Continue to develop implementation tools (e.g., reporting specifications (including reporting template) that facilitate industry compliance with the Act.

3. Require extractive entities to publish data on the payments they make to governments in Canada and around the world.


Supports the principles of transparency and accountability, and is targeted at helping address the OGP Grand Challenges of improving public services, increasing public integrity, and increasing corporate accountability by legislating requirements for public reporting in the extractives sector.


Creates an open reporting environment, with clear and understandable information made available to the public, in order to achieve greater transparency and accountability in the oil, mining, and gas sector for Canadian companies working at home and abroad.

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