06
Sep
The U.S. Securities and Exchange Commission (“SEC”) has published a final rule implementing Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank Act”) relating to “conflict minerals” from the Democratic Republic of Congo (“DRC”).
The Final Rule imposes new disclosure and reporting requirements on companies already required to file disclosures with the SEC,1 that manufacture or contract to manufacture products for which “conflict minerals” are necessary to functionality or production.
In essence, the new rule requires companies...