Conflict minerals: new rules and next steps

The US Securities and Exchange Commission (SEC) issued a final rule to implement new disclosure requirements for conflict minerals required by Dodd-Frank Act Section 1502. The SEC estimates that approximately 6,000 issuers and many private companies in their supply chains will be directly impacted by the rule. The four minerals subject to assessment and potential disclosure are:

  • Cassiterite
  • Columbite-tantalite
  • Wolframite
  • Gold

While some of these minerals sound exotic, they are actually quite common and are included in many products including wiring and electronics, jewelry, sporting equipment, apparel thread, packaging, plastics and heavy machinery. Conflict minerals affect many industries including aerospace and defense, automotive, consumer products, diversified industrial products, manufacturers, power and utilities, technology and telecommunications.

Based on the nature of these minerals, the SEC has estimated that as many as 4,500 US public companies will need to develop a Conflict Minerals Report and have it audited by an independent third party.

Ernst & Young LLP's new special report, Conflict minerals: new rules and next steps, provides a practical guide for complying with the conflict minerals provisions. Join a panel of professionals on November 27 for an interactive discussion on the steps necessary to determine:

  • If your companies' manufactured products contain conflict minerals that are subject to the requirements of Dodd–Frank Section 1502 requirements and
  • How leading companies are dealing with the highly complex and burdensome tracing, tracking and disclosure requirements

    Register today.

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