SEC staff answers frequently asked questions about the conflict minerals rule - .PDF file.
On 30 May, the SEC published answers by its staff to a dozen frequently asked questions relating to its rule requiring reporting companies under the Exchange Act to provide annual disclosures regarding conflict minerals. The disclosures are required if an issuer determines that conflict minerals are necessary to the functionality or production of products it manufactures or contracts to manufacture. Exchange Act Rule 13p-1 and Form SD set forth the disclosure requirements implementing Section 13(p) of the Exchange Act, which was added by Section 1502 of the Dodd-Frank Act…
If you are registered and logged in to the site, click on the link below to read the rest of the Hogan Lovells briefing. If not, please register or sign in with your details below.