TRANSPARENCY REPORTING IN THE UPSTREAM SECTOR

摘要

Transparency disclosures of payments made to foreign governments by the oil, gas, and minerals sector has been discussed in the United States (U.S.) for some time, especially since passage of the Dodd-Frank Act in 2010.~2 This paper will look at the history of the discussion of transparency reporting in the U.S., the Security and Exchange Commission's (SEC) new Rule 13Q-1 requiring transpar ency reporting, and its effects on the industry.