Reports on Payments to Governments Regulations, 2014

United Kingdom Current 2014

The Regulations transpose into UK law Chapter 10 “Report on payments to governments” of the revised 2013 EU Accounting Directive. They require large and publicly listed oil, gas, mining and logging companies registered (i.e. incorporated) in the UK to annually disclose the payments they make to governments on a country-by-country and project-by-project basis.


Social & Governance

Industry sectors covered by the instrument

Specific sector/s

Organizations covered by the instrument

Large companies (listed & unlisted) - Directors of applicable companies (exemptions stated within the legislation)

Issuer type


Type of instrument


Mandatory or voluntary


The geographical scope


Project Partners