About: Enhancing corporate standing, shifting blame: An examination of Canada's Extractive Sector Transparency Measures Act

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About: Enhancing corporate standing, shifting blame: An examination of Canada's Extractive Sector Transparency Measures Act Goto Sponge NotDistinct Permalink

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type	Academic Article research paper schema:ScholarlyArticle
isDefinedBy	Covid-on-the-Web dataset
title	Enhancing corporate standing, shifting blame: An examination of Canada's Extractive Sector Transparency Measures Act
Creator	Zalik, Anna Ciupa, Kristin
source	Elsevier; Medline; PMC
abstract	Canada's Extractive Sector Transparency Measures Act (ESTMA) is the culmination of a series of proposals and consultations with government, industry and civil society organizations to address conflict over Canadian extractive industry. Created in the context of a global call for extractive industry accountability, as well as increasing scrutiny of Canadian mining activities for alleged human rights and environmental abuses, the ESTMA aims to deter corruption via financial reporting requirements for Canadian extractive firms operating in Canada and abroad. By mandating that firms publicly disclose payments to various levels of government, however, the ESTMA is constructed atop global corruption discourse that identifies host states in the Global South as the source of social pathologies that facilitate corruption, largely excluding a critical analysis of extractive firms in the Global North. Drawing on interviews, document analysis of material related to the ESTMA and case studies of extractive firm financial reporting, this paper argues that under the ESTMA's financial reporting processes, corporate risk management trumps meaningful social regulation. While the Act does mandate disclosures useful to the advocacy community, limited oversight, a lack of standardized reporting and excluded activities under the Act mean that the ESTMA offers limited leverage to substantively address the human and ecological cost of Canada's extractive industry. As has resulted from transparency policies more broadly, however, the ESTMA provides firms a means to counter broader critique and, in complying with audit culture, promotes investment security.
has issue date	2020-08-05(xsd:dateTime)
bibo:doi	10.1016/j.exis.2020.07.018
bibo:pmid	32837933
has license	no-cc
sha1sum (hex)	d657e6eb4c4b9fff0be160de170bafc941a8d2f5
schema:url	https://doi.org/10.1016/j.exis.2020.07.018
resource representing a document's title	Enhancing corporate standing, shifting blame: An examination of Canada's Extractive Sector Transparency Measures Act
has PubMed Central identifier	PMC7403032
has PubMed identifier	32837933
schema:publication	Extr Ind Soc
resource representing a document's body	covid:d657e6eb4c4b9fff0be160de170bafc941a8d2f5#body_text
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