This report presents the results of the MAC Community of Interest Advisory Panel (COI Panel) post-verification review of Barrick Gold Corporation, Xstrata Nickel and Xstrata Zinc Canada. Section 2 of the report provides important background on MAC’s TSM initiative, the TSM external verification system, and the COI Panel’s role in external verification. Section 3 outlines the post-verification review process and questions agreed to by the COI Panel. Sections 4 details the companies’ responses to these questions, and the ensuing discussion between the COI Panel and the companies. Section 5 discusses key learnings from the second post-verification review. A list of all referenced web-links is provided in Annex 1.