Section 1502 of the Dodd-Frank Wall Street Reform Act of 2010 directs the U.S. Securities and Exchange Commission to develop, publish and enforce rules requiring companies that issue shares in the U.S. to report annually on their efforts to ensure that, if their products contain any tin, tungsten, tantalum, gold or any derivative thereof, the "conflict minerals" were not secured in any manner that provided support to violent groups in the Democratic Republic of Congo or neighboring countries in central Africa. The U.S. State Department also has duties under the law, including to provide information to the public about conflict-burdened sources of the minerals.
The SEC reporting requirements, which were adopted on Aug. 22, 2012, will apply legally to share-issuers but are also expected to have broad commercial and contractual impacts on links in an issuing company's supply chain.
The most relevant current documents are available via the links below.
U.S. Government Statements and Documents
Other Important Documents