Conflict Minerals: Evolving Compliance Challenges | Deloitte US has been added to your bookmarks.
Conflict minerals: Evolving compliance challenges
Expectations for greater transparency
Another step in the movement around supply chain transparency was added when the Securities and Exchange Commission (SEC) issued its final rule in Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Final Rule”).
Requirements and trends
With the first conflict minerals filing deadline now behind us, it has become increasingly clear how challenging it is for registrants to gain visibility and transparency into the conflict minerals supply chain. As the marketplace attention around conflict minerals continues to evolve, so will expectations for greater transparency around registrants’ broader supply chain risk management practices. To that end, this paper addresses:
- Final Rule requirements
- Determining when compliance is required
- Year 1 challenges and emerging trends
- Considerations for Year 2