An appellate court Monday struck down part of the conflict-minerals rule, leaving SEC-reporting companies wondering what disclosures to include in their conflict minerals reports due on May 31.
Entries in Michael Littenberg (3)
This post is the third and last in a series exploring the topic of conflict minerals.
In Part one, examined the origins of the reporting requirement. In Part two, we explored what constitutes sufficient due diligence in an investigation of a company and its supply chain.
Part three gives a nonexhaustive checklist of compliance best practices that companies can consult to begin their examination and reporting activities.