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Conflict Minerals Resource Center

Resources for public companies on the SEC’s conflict minerals rule.

The SEC has adopted a rule requiring companies to publicly disclose on Form SD their use of conflict minerals (tantalum, tin, gold or tungsten) that originated in the Democratic Republic of the Congo or an adjoining country if (a) the company files reports with the SEC under the Exchange Act, and (b) the minerals are “necessary to the functionality or production” of a product manufactured or contracted to be manufactured by the company. Form SD must first be filed by May 31, 2014 for the 2013 calendar year and annually by May 31 thereafter.

A company that uses any of the designated conflict minerals is required to conduct a reasonable “country of origin” inquiry to determine whether any of its minerals originated in the covered countries or are from scrap or recycled sources. If a company knows or has reason to believe that the minerals may have originated in the covered countries and are not scrap or recycled, it will have to undertake “due diligence” on the source and chain of custody of its conflict minerals and file a Conflict Minerals Report as an exhibit to Form SD. If a company has products that “have been found to be DRC conflict undeterminable” or “have not been found to be DRC conflict free,” it does not have to identify the products as such, but should disclose for those products the facilities used to produce the conflict minerals, the country of origin of the minerals and the efforts to determine the mine or location of origin.

No company is required to describe its products as “DRC conflict free,” “not found to be ‘DRC conflict free,’” or “DRC conflict undeterminable.” If a company voluntarily elects to describe any of its products as “DRC conflict free” in its Conflict Minerals Report, the company must obtain an independent private sector audit of its Conflict Minerals Report.

This site presents helpful literature and links to informative sources of compliance guidance.