A Closer Look: Dodd-Frank Wall Street Reform and Consumer Protection Act -- Impact on Disclosures Related to the Use of "Conflict Minerals"
While Dodd-Frank is predominantly focused on financial regulatory reform, it also includes a number of corporate governance and disclosure requirements that are designed to achieve other public policy objectives. Among these is Section 1502, which requires new procedures and disclosures by all issuers (domestic and foreign) who use so-called "conflict minerals" in their products or manufacturing processes. In this installment of A Closer Look, PwC focuses on the potential impact on all companies that use these types of minerals.