Conflict minerals: understanding the SEC’s final rules

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Conflict minerals: understanding the SEC’s final rules - .PDF file.

At an open meeting held on 22 August 2012, the Securities and Exchange Commission voted to approve final rules regarding disclosure and reporting requirements with respect to the use of “conflict minerals” to implement Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The final rules were adopted by a vote of three to two, with Commissioners Paredes and Gallagher dissenting.

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