Investors' Statement on Transparency in the Extractive Sector (PDF)
F&C Assest Management et al. representing some US$8.3 trillion in funds

Measuring Revenue Transparency in the Extractive Industries
Save the Children UK (March 2005)

International Accounting Standards Board (IASB)
- Overview of "Extractive Activities" Project (published October 2004) (PDF)
- Previous IASB Issues Paper: "Accouting for Extractive Industries" (2000)

Association for Accountancy and Business Affairs (AABA)