The document approved by the Audit Committee of Barrick Gold Corporation outlines the procedures for receipt of complaints regarding accounting, internal accounting controls or audit related matters.
The purpose of this Guideline is to provide guidance to community relations grievance officers or others who may receive community or operational-level grievances or complains (e.g. employees in human resources, security and exploration) concerning the escalation to the legal department of human rights and/or significant code of conduct issues brought to their attention. There are a number of ethical issues that need to be escalated to managers or grievance officers while all other potential non-critical human rights issues can be addressed through normal grievance processes. This guide helps identify issues that need to be escalated.
The Extractive Sector Transparency Measures Act (ESTMA) requires companies that are engaged in the commercial development of oil, gas, or minerals to publicly disclose specific payments made to all governments in Canada and abroad. This includes in-kind payments and attribution payments. This document defines the requirements to help ensure that the report for ESTMA are properly prepared, supported by adequate documentation, reviewed and approved to allow for accurate reporting of payments.