id	author	title	date	pages	extension	mime	words	sentences	flesch	summary	cache	txt
cord-273196-ji3suirn	Ciupa, Kristin	Enhancing corporate standing, shifting blame: An examination of Canada's Extractive Sector Transparency Measures Act	2020-08-05		.txt	text/plain	9981	427	41	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. 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 we discuss in specific examples below, the ESTMA also lacks systematized reporting requirements for firms which undermines the ability of civil society organizations to monitor and hold governments accountable based on company disclosures. An exploration of examples of Canadian extractive firms (including Tahoe Resources, DeBeers and Africa Oil Corporation), and their relationship to the ESTMA reporting requirements, reveals the contradictions we have discussed above concerning ESTMA reporting as audit culture transparency.	./cache/cord-273196-ji3suirn.txt	./txt/cord-273196-ji3suirn.txt