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CoST Disclosure Guidance

Disclosure Guidance Note

This guidance note sets out the key requirements, questions and steps for the disclosure process under a national or sub-national programme for CoST. It supplements the more detailed CoST Disclosure Manual.

Disclosure is one of the four core features of CoST, the others being multi-stakeholder working, assurance and social accountability (see separate guidance notes). It is the publication of data from publicly financed infrastructure projects by procuring entities. This data needs to be disclosed at key stages throughout a project’s life cycle, either in the CoST Infrastructure Data Standard (CoST IDS) or the Open Contracting for Infrastructure Data Standard (OC4IDS) format. The CoST IDS and OC4IDS ensure that information related to the purpose, scope, cost, implementation and impact of an infrastructure project is open and accessible to the public, and is disclosed in a timely manner. Specified data points defined in these standards relate to the identification, preparation and completion stages of projects as well as the tender management and implementation of contracts.