The NEITI/EITI process is based on a multi-stakeholders framework made up of government, oil and gas and solid minerals companies and the civil society. The government and its agencies that either collect, keep custody or manage revenues from the extractive sector, the oil, gas and mining companies that exploit these extractive resources on behalf of the government, and the coalition of civil society organisations that put pressure on both government and the oil companies to give account of their transactions to the people of Nigeria constitute the major stakeholders.