Tools & Resources

Tools and resources to assist government officials, parliamentarians and policy makers in the planning, preparation for, negotiation, monitoring, and implementation of large-scale investments

EO100™ Standard Go to resource

The Equitable Origin System includes a rigorous, comprehensive standard for oil and gas exploration and production, as well as a certificate trading system and ecolabel program that enables downstream customers to support better production practices.

The EO100™ Standard creates metrics and performance targets that address the social and environmental impacts of oil and gas exploration and production. The six principles of the EO100™ Standard build upon the recommendations of the oil and gas industry, leading international NGOs focused on oil and gas production and indigenous communities affected by oil and gas exploration and production. The standard also incorporates the results of analyses of and dialogues with a variety of social and environmental initiatives, standards, conventions and declarations. A full list of those references is included in the EO100™ Standard

By achieving consensus from the oil and gas industry, NGOs, indigenous communities and governmental agencies, Equitable Origin provides a framework for responsible oil and gas exploration and production that encourages and incentivizes social and environmental excellence. Coupled with the market mechanism, the Equitable Origin certification system makes improved practices in the oil and gas industry financially viable.

The EO100™ Standard does not specify required technologies to reduce environmental and social impact, but rather provides a rating system with which such impact is evaluated. The standard defines a minimum level of performance below which certification to the EO100™ Standard will not be awarded. Above the minimum level of performance, a given production operation can earn extra qualifying points.

EPEC PPP Guide Go to resource

The EPEC PPP Guide has been designed as tool gathering “good practice” sources of information. It seeks to identify the “best of breed” guidance available from PPP guidelines worldwide and from selected professional publications. It is designed to assist public officials responsible for preparing, launching and implementing PPP projects and to facilitate their understanding of the key issues and steps involved in the delivery of PPP arrangements.

The EPEC PPP Guide can be used in a number of ways. For example:

As a broad guide to procurement and implementation issues in PPPs;
As an introduction to the information public procuring authorities should request from their advisers; and
As a starting point to learn more about specific aspects of PPP design.

Evaluating a Grievance Redress Mechanism Worksheet Go to resource

  • Sector:  Extractive Industries Infrastructure Investment Investment Treaties Land & Agriculture Mining Oil & Gas
  • Source:  The World Bank Group

A worksheet created by the World Bank for the Forest Carbon Partnership Facility (FCPF) posing important questions for evaluating a grievance redress mechanism. 

Extractive Industries Transparency Initiative (EITI) Standard Go to resource

The EITI Standard is an authoritative source on how countries can implement the EITI. The website is available in English, French, and Russian.

Countries implement the EITI Standard to ensure full disclosure of taxes and other payments made by oil, gas and mining companies to governments. These payments are disclosed in an annual EITI Report, which allows citizens to see for themselves how much their government is receiving from their country’s natural resources. To see all EITI Reports, go to

FAO Investment Centre Environmental Impact Guidelines Go to resource

Guidelines that provide an overview of how to conduct environmental impact assessments of agriculture and sector-related investments.

FAO: Responsible Governance of Tenure and the Law– A Guide for Lawyers and Other Legal Service Providers Go to resource

The FAO Governance of Tenure Technical Guides are part of FAO’s initiative to help develop capacities to improve tenure governance and thereby assist countries in applying the Voluntary Guidelines on the Responsible Governance of Tenure of Land, Fisheries and Forests in the Context of National Food Security. The FAO Governance of Tenure Technical Guides are prepared by technical specialists and can be used by a range of actors. They:

-Translate principles of the Guidelines into practical mechanisms, processes and actions;

-Give examples of good practice – what has worked, where, why and how;

-Provide useful tools for activities such as the design of policy and reform processes, for the design of investment projects and for guiding interventions. 

FAOLEX Go to resource

FAOLEX is a comprehensive and up-to-date legislative and policy database, one of the world's largest electronic collection of national laws, regulations and policies on food, agriculture and renewable natural resources.
Users of FAOLEX have direct access to the abstracts and indexing information about each text, as well as to the full text of the legislation and policies contained in the database.

It is available in English, French, and Spanish. 

FERDI: Mining tax database for Africa Go to resource

This website provides the first legal and tax database that lists the tax regime applicable to industrial gold mines in 21 African producing countries since the 1980s. The website includes a simulation tool for sharing the mining rent between State and investors.

The database allows users to:

i) Study the evolution of mining taxation: The unprecedented historical depth of this database makes it possible to follow the evolution of the tax rates since the 1980s in 21 African countries.
ii) Compare the share of the mineral resource rent that goes to the State: The database offers the means for researchers and analysts to summarize the tax burden that should apply to extractive industries in the African countries according to the legislation. The indicator calculated is the average effective tax rate (AETR), that represents the share of the mineral resource rent captured by the State on a mining project.

Finding the Missing Millions Go to resource

  • Date:  2018
  • Sector:  Extractive Industries
  • Source:  Global Witness

A handbook for using extractive companies’ revenue disclosures to hold governments and industry to account. This handbook is designed to help you analyse payment data and identify potential losses in government revenue. 


Fiscal Analysis of Resource Industries (FARI) Go to resource

  • Date:  2015
  • Sector:  Extractive Industries Investment Mining Oil & Gas
  • Source:  IMF

Proper evaluation of fiscal regimes for extractive industries (EI) requires economic and financial analysis at the project level. This website introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. FARI is primarily used in advisory work by FAD on fiscal regime design. In parallel to that, FARI has also been used for revenue forecasting, to analyze revenue management issues (including quantification of fiscal rules), and to better integrate the EI sector in the country macroeconomic frameworks. Looking forward, the model presents a useful tool for revenue administration practitioners, allowing them to compare actual, realized revenues with model results in tax gap analysis.

Fiscal Systems for Hydrocarbons Design Issues Go to resource

  • Date:  2007
  • Sector:  Extractive Industries Oil & Gas
  • Source:  World Bank

This paper examines the key elements of the legal and fiscal frameworks utilized in the petroleum sector and aims to outline desirable features that should be considered in the design of fiscal policy with the objective of optimizing the host government’s benefits, taking into account the effect that this would have on the private sector’s investment.

Forecasting Ghana's Oil Revenues for the 2015 Budget Using a Fiscal Model Go to resource

  • Date:  2014
  • Sector:  Oil & Gas
  • Source:  NRGI

In order to help Ghanaian MPs and the general public understand the potential impact of volatile petroleum prices on the implementation of the 2015 budget, NRGI have built an oil revenue forecasting model. The tool uses only publicly available data and information. It is provided in Microsoft Excel (.xlsx), and released under an open licence so that it can be used by anyone. It can also be edited, refined, and updated as events in Ghana and the world evolve.

This modeling was only made possible due to the advanced state of oil sector disclosures in Ghana: contracts for the most important producing oil field (the Jubilee oil field) are published, the country is EITI compliant, national laws require transparency and regular reporting, and international oil companies such as Tullow and Kosmos disclose further key information.

Foreign Investment, Law and Sustainable Development: A Handbook on Agriculture and Extractive Industries Go to resource

  • Date:  2014
  • Sector:  Extractive Industries Investment Land & Agriculture Mining Oil & Gas
  • Source:  IIED

The handbook is about how to use law to make foreign investment work for sustainable development. It aims to provide a rigorous yet accessible analysis of the law regulating foreign investment in low and middle-income countries, what this law is, how it works, and how to use it most effectively. Topics covered include:

Laws promoting investment flows
Achieving a fair economic deal (corporate structure; taxation regime)
Social and Environmental considerations
Transparency, anti-corruption, other investment issues.

The handbook aims to support government officials in low and middle-income countries in their management of foreign investment for sustainable development, and to support civil society efforts to influence decisions and hold government and investors to account.

Free Prior and Informed Consent Go to resource

This Free, Prior and Informed Consent (FPIC) Manual is designed as a tool for project practitioners for a broad range of projects and programs of any development organization, by providing information about the right to FPIC and how it can be implemented in six steps. This manual deeply rooted in a human rights based approach, is designed to assist development organizations to respect the right to FPIC when developing and implementing projects affecting indigenous people.


Freight Transport for Development: A policy toolkit Go to resource

  • Date:  2011
  • Sector:  Infrastructure
  • Source:  PPIAF

The Freight Transport toolkit is a user-friendly website that provides information and examples on how to improve the efficiency and lower the cost of freight transport for trade and development. The toolkit provides an overview of key issues and developments in the field of freight transport and freight transport policy, with examples of policy measures. All information and tools provided are supported by evidence from 28 real life case studies and numerous case examples.

The toolkit additionally provides relevant transport mode-specific information for rural transport, urban transport, road, rail, ports and air transport. The content is presented in a modular approach that quickly orientates users to key information that will help them make better informed decisions.

Getting a Better Deal from the Extractive Sector: Concession Negotiation in Liberia, 2006-2008 Go to resource

Getting a Better Deal from the Extractive Sector demonstrates the need for more equitable terms in natural resource contracts and the pivotal role that the contract process can play in economic recovery and development. The report was prepared for the Office of the President of Liberia by Natural Resource Governance Institute staff who were closely involved with Liberia's Firestone and ArcelorMittal negotiations. The report includes forewords by Liberian president Ellen Johnson Sirleaf and Open Society Institute chairman George Soros.

Getting it Right: Human Rights Impact Assessment Guide Go to resource

This guide is a step-by-step process that allows assessment teams to take stock of the positive and negative human rights impacts of an investment project. Throughout the steps, information and additional references are provided including reference documents on human rights, examples of research techniques, relevant websites, and details on where to find specific information.

The guide is available in English, French, and Spanish.

Good Practices in the National Sustainable Development Strategies of OECD Countries Go to resource

An OECD review of national sustainable development strategies of OECD countries, which attempts to identify good practices with examples drawn from specific national strategies.

Good-fit Practice Activities in the International Oil, Gas and Mining Industries: Fiscal Design and Administration Go to resource

  • Sector:  Extractive Industries Mining Oil & Gas
  • Source:  EI Sourcebook

This chapter of the EI Sourcebook discusses the design and administration of fiscal regimes in the extractives industries sector. Topics covered include:

Fiscal Objectives
Fiscal Instruments
Special Fiscal Topics and Provisions
Fiscal Systems
Fiscal Administration
Summary and Recommendations

Good-fit Practice Activities in the International Oil, Gas and Mining Industries: Policy, Legal and Contractual Framework Go to resource

  • Sector:  Extractive Industries Mining Oil & Gas
  • Source:  EI Sourcebook

This chapter of the EI sourcebook covers issues related to sector policy, legislation, contracts, award of contracts and licenses, and regulation. Topics include:

  • Policy Context
  • Sector Legislation: Design
  • Sector Legislation: Content
  • Contracts and Licenses
  • Local Content
  • The Award of Contracts and Licenses
  • Regulations
  • Contract Negotiations and Dispute Settlement

Governing Land Investments: Do Governments Have Legal Support Gaps? Go to resource

In the wave of efforts to encourage and support more “responsible” land investments, one aspect has been largely overlooked: are governments equipped with the legal and technical support needed to effectively negotiate and conclude investment contracts that lead to responsible outcomes? By scrutinizing “legal support gaps,” this note seeks to identify possible weak links in global and national efforts to achieve more responsible land investments, as well as opportunities to encourage better practice. For example, legal support holds the potential—albeit not yet regularly realized—to be an entry point for incorporating international best practice and guidelines into negotiations and at other stages of the investment. The note also takes stock of how governments are preparing for, negotiating, implementing, and monitoring land investments in practice, to determine where additional legal support could potentially improve outcomes for governments. It offers good practices that can increase government access to, and use of, legal support and enhance the capacity of lawyers to help governments achieve responsible land investments.

Guidance Note on the Tax Aspects of Negotiation and Renegotiation of Contracts Go to resource

The purpose of this note is to provide an overview of some of the tax and fiscal related issues developing countries face in the negotiation and possible renegotiation of long term natural resource contracts. It will also provide some additional perspective on the negotiation and renegotiation process. This is intended to help developing country policy makers and administrators, and to provide information to other stakeholders, on both substantive and procedural approaches to agreements between such countries and the investors they seek to attract in the development of their potential oil, gas, and mineral resources. Background contained in this note will provide a broader context for options and approaches available in negotiating long term contracts.

Guide to Extractive Industries Documents - Mining Go to resource

A guide that describes the common provisions that are included in mining contracts and provides some examples of key provisions.

Guide to Extractive Industries Documents - Mining Go to resource

This guide provides a high level summary of the key terms common to Mining Development Agreements or Mining Exploration and Development Agreements across 11 jurisdictions, and an overview of the key legal issues arising from such provisions. Where appropriate, the authors highlight differences between the comparative provisions found in a Production Sharing Contract. The guide contains a glossary of commonly used terms, and a schedule of example clauses.

Guide to Extractive Industries Documents - Oil and Gas Go to resource

Provides an overview of how oil and gas agreements are structured: their common provisions, key terms in their negotiation, and the areas to cover in the negotiation process. This offers an investor-friendly introduction to how contracts in this industry are drafted.

Guide to Implementing the UNGPs in Investment Policymaking available Go to resource

This Guide:

  • Aims to help States better implement their State duty to protect (DtP) under the UN Guiding Principles for 
Business and Human Rights (UNGPs) across investment policymaking.
  • Highlights why investment policymaking should be a priority area for UNGP implementation.
  • Offers a practical Guide to implementation by (i) mapping the diverse State functions, instruments and actors 
that are relevant throughout the life cycle of an investment project; (ii) presenting six key issues that are most
 relevant for implementing the UNGPs in investment policymaking; and (iii) providing ideas and examples of
 measures for State implementation.

Guide to Successful, Sustainable Social Investment for the Oil and Gas Industry Go to resource

  • Date:  2008
  • Sector:  Extractive Industries Oil & Gas
  • Source:  IPIECA

This guidance document aims to address the question of how to create successful and sustainable community investments and how to measure their success. Social investment (SI) programmes are defined as the voluntary contributions companies make to the communities and broader societies where they operate, with the objective of benefiting external stakeholders, typically through the transfer of skills or resources.

Guidebook for Evaluating Mining Project EIAs Go to resource

The guidebook will help governments, public interest lawyers, grassroots advocates, and community members understand mining EIAs, identify flaws in mining project plans, and explore ways that mining companies can reduce the public health hazards associated with mining.

Guidebook on Promoting Good Governance in Public-Private Partnerships Go to resource

  • Date:  2008
  • Sector:  Infrastructure
  • Source:  UNECE

Public-private partnerships (PPPs) in the delivery of public services have become a world wide phenomenon and are generating great interest. PPPs combine the best of both worlds, but they also present a severe organizational and institutional challenge for the public sector. To address the challenge, the UNECE has elaborated this guidebook for policymakers, government officials and the private sector in the hope that all the parties to PPPs will benefit by examining closely the good governance principles contained in the Guidebook and ensuring their implementation.

Available in English and Russian.

Guidelines for Good Governance in Emerging Oil and Gas Producers Go to resource

  • Date:  2013
  • Sector:  Extractive Industries Oil & Gas
  • Source:  Chatham House

The guidelines aim to promote effective decisions about the structure and rules of the petroleum sector in a context of low institutional and sector capacity. They offer recommendations for emerging producers, drawn from a workshop that brought together new and established producers, as well as technical advisory groups active in these countries.

Guidelines for Good Governance in Emerging Oil and Gas Producers, 2016 Go to resource

  • Date:  2016
  • Sector:  Extractive Industries Oil & Gas
  • Source:  Chatham House

The Guidelines for Good Governance in Emerging Oil and Gas Producers 2016, compiled under the auspices of the New Petroleum Producers Discussion Group, review common challenges facing emerging producer countries in the phases of exploration, recent discoveries and early production. The following are the Guidelines’ broad recommendations for addressing these challenges.

Key objectives for the petroleum sector

Objective 1: Elaborate a strategic vision for the sector

Objective 2: Attract the most qualified investor for the long run

Objective 3: Maximize economic returns to the state through licensing

Objective 4: Earn and retain public trust and manage public expectations

Objective 5: Increase local content and benefits to the broader economy

Objective 6: Build capable national organizations to participate in and oversee the development of the resources

Objective 7: Increase accountability

Objective 8: Safeguard the environment

For each objective, the Guidelines discuss specific challenges related to the national contexts that face many emerging producers. Producers involved in the project offer their ‘lessons learned’ throughout this document.

Guiding Principles on Business and Human Rights: Implementing the United Nations "Protect, Respect and Remedy" Framework Go to resource

In June 2011, in an unprecedented step, the United Nations Human Rights Council unanimously endorsed a set of Guiding Principles on Business and Human Rights. The Guiding Principles establish an authoritative global standard on the respective roles of businesses and governments in helping ensure that companies respect human rights in their own operations and through their business relationships. 

The Guiding Principles were developed by the Special Representative of the UN Secretary-General for Business and Human Rights, Professor John Ruggie of Harvard Kennedy School, over the six years of his UN mandate from 2005 to 2011. They elaborate on the three pillars of the UN "Protect, Respect and Remedy" Framework that Prof. Ruggie proposed to the Human Rights Council in 2008. The three pillars of the Framework are:

  • The state duty to protect against human rights abuses by third parties, including business, through appropriate policies, regulation, and adjudication;
  • The corporate responsibility to respect human rights, that is, to act with due diligence to avoid infringing on the rights of others and address adverse impacts with which they are involved; and
  • The need for greater access by victims to effective remedy, both judicial and non-judicial.

Handling and Resolving Local Level Concerns and Grievances Go to resource

  • Date:  2009
  • Sector:  Extractive Industries Mining
  • Source:  ICMM

Guide on how to handle and resolve issues of concern for local communities affected by mining projects. It shows the user how to design and establish a credible local mechanism to resolve disputes. It deals both with the overarching design principles (how to build trust for the dispute mechanism, how to create an organizational structure that supports the mechanism) and with the design of the mechanism itself (how to assess complaints, how to involve a third party and set up an independent forum).

How To Improve Mining Tax Administration and Collection Frameworks Go to resource

  • Date:  2013
  • Sector:  Extractive Industries Mining
  • Source:  World Bank

Governments of mineral-rich countries formulate and use a variety of financial instruments to collect a share of the revenue generated by mining companies. Instruments include the full range of taxes, fees, and charges that generally apply to all normal commercial operations. In addition to these measures, most governments use mineral royalties along with variations to the corporate taxation measures, customs duties, and value-added taxes that apply just to mining.

This sourcebook focuses on mineral royalties and on other taxation measures that are specific to mining activities, with particular emphasis on imposts of common application in most developing countries, which may create challenges in their administration. The legislative framework establishing these taxes in developing countries that are experiencing an accelerated pace of resource development is in most cases relatively modern and largely adequate, but the supporting administrative capability, procedures, and systems have tended to lag behind.

This sourcebook presents a practical overview of how to analyze and improve the administrative frameworks and systems for mineral royalties and other taxes specific to mining.

This sourcebook provides a structured approach to help the ministries of finance and mines analyze and improve their effectiveness and efficiency in handling common issues and challenges; avoid duplication of effort; and overcome the organizational, structural, and resourcing difficulties generally encountered in the administration of various elements of mining regimes.

Available in Arabic, Chinese, English, French, Spanish, and Russian

How to Negotiate an Oil Agreement Go to resource

This document identifies the key areas on which governments should focus during their negotiations of oil agreements. It provides guidance regarding: who should be negotiating, over what issues, with what informational environment, and with what time horizon.

Features such as contract structure are also examined and a set of especially tricky issues are discussed, including accounting standards; the role of social projects; health and environment concerns; stabilization clauses; and contract termination provisions.

How to Negotiate the ‘Right’ Petroleum Contract Go to resource

  • Date:  2012
  • Sector:  Extractive Industries Oil & Gas
  • Source:  UNDP

A brief and clear introduction to the main issues to be considered when drafting a petroleum contract: type of agreement to enter into, taxes to apply, stabilization clauses to include, termination conditions, and so on. It can also serve as a guide for other large-scale investment projects.

For a power point presentation on the content of the paper, see here.

How to Scrutinise a Production Sharing Agreement Go to resource

  • Date:  2012
  • Sector:  Extractive Industries Oil & Gas
  • Source:  IIED

The guide discusses the provisions of a particular type of oil and gas contract, the Production Sharing Agreement (PSA). While the guide is aimed at a general civil society readership, it draws particularly on experience from Kazakhstan. Its purpose is to give an accessible account of some key characteristics of PSAs, with a focus on revenue issues, and to suggest action points for civil society organisations involved with monitoring extractive industries. Indeed, in recent years the management of extractive industry revenues has become of growing concern to public opinion in resource-rich states.

IBA Community Toolkit Section 3: Preparing for Negotiations Go to resource

  • Sector:  Extractive Industries Land & Agriculture

A section of the IBA Community Toolkit that addresses how communities to get organized for negotiations with investors by developing a structure for managing negotiations, gathering information materials, developing strategies, and establishing negotiation positions.

ICMM Land Acquisition and Resettlement: Lessons Learned Go to resource

  • Date:  2015
  • Sector:  Extractive Industries Infrastructure Land & Agriculture Mining Oil & Gas
  • Source:  ICMM

The publication provides recommendations for managing the resettlement of local communities who have been displaced or whose livelihoods have been impacted due to the presence of mining. This includes ensuring adequate compensation and development opportunities.

The document is structured around 10 modules that cover planning, stakeholder engagement, compensation, livelihood restoration and monitoring impacts among other topics.

It is targeted primarily at companies, but also contains information and guidance relevant for all stakeholders, including government representatives.

ICMM Mining Partnerships for Development Toolkit Go to resource

  • Date:  2009
  • Sector:  Extractive Industries Mining
  • Source:  ICMM

Methodology for assessing the mining environment in which a potential project will take place as well as the social and economic impacts of the project. It includes advice on how to measure impact on local communities and a mine’s life cycle, governance-related issues, and an overview of the different actors and interests involved in investment projects.