News & Analysis as of

Circuit Court Largely Rejects Challenges To SEC Conflict Mineral Rules

The SEC largely prevailed in the D.C. Circuit Court of Appeals in a suit changing the Rules promulgated by the agency under Dodd-Frank regarding conflict minerals. National Association of Manufacturers v. SEC, No.. 13-5252...more

SEC Issues More FAQs On Conflict Minerals

The SEC has issued nine additional frequently asked questions, or FAQs, on the SEC’s conflict reporting rules. Some of the highlights are...more

AICPA Describes Audit Procedures For Conflict Minerals Audit

The AICPA has issued additional guidance regarding the independent private-sector audit, or IPSA, which is required in some circumstances under the conflicts minerals rules. (Note that AICPA’s guidance is only applicable to...more

Federal Court Upholds Conflict Minerals Rules, As Time Grows Short To Complete Supply Chain Due Diligence

A federal district court in Washington, D.C. has rejected an industry challenge to the Securities and Exchange Commission’s conflict minerals rules (the “Rules”) issued pursuant to Section 1502 of the Dodd-Frank Act....more

GAO Study Finds Problems With Conflict Free Minerals Sourcing

The Government Accountability Office, or GAO, has published a study highlighting some issues with conflict-free minerals sourcing. ...more

REGULATORY: Natural Resources: European Commission Issues Consultation for Views on Potential EU Conflict Minerals Initiative;...

The European Commission (EC) Directorate-General for Trade has issued a consultation to solicit interested parties’ views on a potential EU initiative for responsible sourcing of minerals coming from conflict-affected and...more

Complying with the SEC’s Conflict Minerals Rules

Introduction - On August 22, 2012, the U.S. Securities and Exchange Commission (the “SEC”) adopted new rules (the “Final Rules”) pursuant to Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act...more

Corporate Law Report: Workplace Romances, FMLA Changes, California Tax News, and More [Video]

Our latest Corporate Law Report includes a look at how to deal with office relationships, changes to FMLA rules to benefit veterans, an unfortunate tax development for investors in certain California business, and other...more

John Ruggie Gives Opening Address at U.N. Forum on Business and Human Rights

On December 4 and 5, more than 1,000 participants from 85 countries gathered for the first U.N. Forum on Business and Human Rights in Geneva, Switzerland. The Forum focused on “trends and challenges” in the implementation of...more

The New SEC Conflict Minerals Rule: Overcoming the Challenges of Compliance

On August 22, the Securities and Exchange Commission (SEC) adopted a controversial and far-reaching rule laying out the obligations that publicly traded companies must meet under the "Conflict Minerals" provisions of the...more

The New SEC Conflict Minerals Rule: Overcoming the Challenges of Compliance  [Video]

On August 22, the Securities and Exchange Commission (SEC) adopted a controversial and far-reaching rule laying out the obligations that publicly traded companies must meet under the "Conflict Minerals" provisions of the...more

The Conflict Minerals Report’s Content and Supply Chain Due Diligence

The SEC describes application of the conflicts mineral rule as a three step process: Step 1: An issuer must determine whether it is subject to the requirements of the conflict minerals statutory provision. The...more

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