Details

  • Service: Audit, Tax, Advisory
  • Industry: Consumer Markets, Diversified Industrials, Energy & Natural Resources, Technology
  • Type: Publication series, White paper
  • Date: 5/30/2013

Conflict Minerals Overview Deck – 2013 

This publication focuses on the industry-wide implications of the conflict minerals provision of the Dodd-Frank Act, highlights the hurdles companies might face in complying with the provision and helps companies develop a strategy to conduct due diligence on conflict minerals.

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The conflict mineral rule, which falls under section 1502 of the Dodd-Frank Act, is a highly discussed topic affecting any industry that has 3TG in its supply chain.


Panelists from the industry, trade associations and NGOs seemed to be in support of Section 1502, and there was healthy debate on several key terms and definitions.


The industry asked for clarification on several provisions of the proposed rules (e.g., necessary to manufacturing, de minimis rule) and relief on several others (e.g., recycling). The overwhelming sentiment was to leave flexibility in the regulations and that the SEC should provide clarifications via examples where required.


In addition, panelists agreed that the focus should be on the due diligence process rather than content or outcome. Everyone seemed supportive of the SEC's proposed rules.