This report published by Publish What You Pay NGO coalition members including CARE International UK, Global Witness, Open Society Institute, Save the Children UK and Transparency International UK put forward the case for why such standards should require upstream extractive industry operators to disclose revenue payments on a country-by-country basis. The disclosure of this information will allow small and large shareholders including analysts and institutional investors, as well as other stakeholders, including governments and citizens, to know how much a company is earning and paying to governments in the different countries where it operates.