Conflict Minerals

Compliance Date: Issuers must comply with the final rule (PDF) for the calendar year beginning January 1, 2013 with the first reports due May 31, 2014.

The conflict minerals provision, contained in Section 1502 of the Dodd-Frank Act, has a direct bearing on reporting requirements on about one-half (at least 6,000) of all publicly traded companies in the United States.

A company will be impacted by this rule if it files reports with SEC under the Exchange Act, and conflict minerals are 'necessary to the functionality or production' of its products manufactured. Even companies that do not file with the SEC may need to conduct due diligence on their supply chains, if they happen to be suppliers to impacted SEC filing companies.

These metals are widely used in several industries including electronics and communications, aerospace, automotive, jewelry, health care devices, and diversified industrial manufacturing.

Thought Leadership

	5/30/2013
This publication identifies a rule under the Dodd-Frank Act Section 1502 Conflict Minerals reporting requirements that requires companies to report if their products contain 3TG minerals and if they were mined in a location with inhumane practices.

	5/20/2013
KPMG LLP Partner Jim Low shares how organizations are responding to the quandary of voluminous regulations and conducting due diligence

	12/20/2012
This new regulatory initiative may affect about 6,000 companies in the United States and abroad.

	11/16/2012
This publication focuses on the industry-wide implications of the conflict minerals provision of the Dodd-Frank Act.

	11/15/2012
This publication discusses the implications of the conflict minerals provision of the Dodd-Frank Act.

	10/2/2012
This publication identifies a rule under the Dodd-Frank Act Section 1502 Conflict Minerals reporting requirements.

	10/2/2012
This publication identifies a rule under the Dodd-Frank Act Section 1502 Conflict Minerals reporting requirements.

	9/15/2012
Conflict minerals is not limited to the United States federal government, but also state and local governments around the world. California, Pittsburgh, Australia, and the EU parliament all have passed bills and resolutions around conflict minerals.

	8/28/2012
On August 22, 2012, the Securities and Exchange Commission adopted a rule implementing the conflict minerals provisions of the Dodd Frank Act.

	8/7/2012
This paper provides an overview of Sections 1502, 1503, and 1504 of the Dodd-Frank Act and the possible impact to financial institutions.

	8/18/2011
This publication discusses the implications of the conflict minerals provision of the Dodd-Frank Act.

Newsletters

	6/5/2013
This newsletter, published by Americas’ FS Regulatory Center of Excellence (CoE), provides an overview of key aspects concerning the Conflict Minerals provision of the Dodd-Frank Wall Street Reform and Consumer Protection Act.

	3/6/2013
This newsletter, published by Americas’ FS Regulatory Center of Excellence (CoE), provided an overview of key aspects concerning the Conflict Minerals provision (Section 1502)

	11/15/2012
This publication discusses the final rule, what has changed from the proposed state to the final state and how the compliance

	8/1/2012
This publication discusses highlights KPMG’s involvement with the World Gold Council, KPMG as a hot topic with investors.

	7/1/2012
This publication highlights KPMG’s involvement with the World Gold Council, KPMG as a hot topic with investors.

	6/1/2012
This publication discusses the conflict minerals rules passed in individual states prior to the federal legislation.

	4/1/2012
This publication discusses the positive impact the rule is having on the DRC. The topic furnish vs. file of the conflict minerals disclosures.

	3/1/2012
This publication discusses the findings that several companies have adopted CM policies ahead of the finalized rule.

Alerts

	2/7/2012
This publication identifies a rule under the Dodd-Frank Act Section 1502 Conflict Minerals reporting requirements.

	10/1/2011
This publication identifies a rule under the Dodd-Frank Act Section 1502 Conflict Minerals reporting.

	9/1/2011
This publication identifies a rule under the Dodd-Frank Act Section 1502 Conflict Minerals reporting requirements that requires companies to report if their products contain 3TG minerals and if they were mined in a location with inhumane practices.

Jim Low

Partner

Americas' FS Centers of Excellence

T: 212-872-3205

E: jhlow@kpmg.com

KPMG Resources

Public Policy Alerts

Regulatory Practice Letters

Washington Reports

Other Useful Links

SEC Final Conflict Minerals Rule (PDF)

Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (PDF)

Contact the KPMG Conflict Minerals Team

Subscribe to conflict minerals updates from the Americas’ Regulatory CoE

Webcasts

SEC's Final Ruling of Conflict Minerals Provision of Dodd-Frank

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