Accounting

Improvement of legislations

The research provided evidence backed recommendations on how legislation could be improved around country-by country reporting of payments to governments by the extractives industry.

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The research process

The research was carried out by Dr Eleni Chatzivgeri at Heriot Watt University along with a team of researchers from University of Sheffield, Newcastle University and Robert Gordon University. The research was commissioned by Publish What You Pay (PWYP) coalition to inform their advocacy around more transparency related to corporate payments to governments. Results were delivered to a coalition of civil society organisations led by PWYP and were used to inform policy discussions and advocacy strategy.

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Accomplishments

The research was discussed and presented at an event hosted by Transparency International in Brussels on 18 October 2018; the event was attended by MEP’s and EU civil servants as well as industry representatives from a number of organisations. The final policy review report produced for the European Commission (EC, 2018) directly references the findings of Chatzivgeri et al. (2017) and a number of key recommendations made by the research team are included as recommendations in the report. The EC’s Report was part of a scheduled review of the legislation designed to suggest amendments and improvements to policy makers.

Eleni Chatzivgeri

Dr Eleni Chatzivgeri

Eleni joined Heriot-Watt University's School of Social Sciences in August 2018. She was previously at University of Westminster where she was a Senior Lecturer in Accounting. She holds a BSc in Economics, an MSc in International Accounting and Finance and a PhD in Accounting.

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