All Conflict Minerals articles – Page 2
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Blog
New Conflict Minerals Reporting Template Available
The Conflict-Free Sourcing Initiative has published an update to its Conflict Minerals Reporting Template, a tool for tracing the use of conflict minerals in a company’s supply chain and validating smelters. CMRT 4.0, a free reporting template, expedites the identification of new smelters and refiners that may undergo an audit ...
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Article
Conflict Minerals: From Compliance to Risk Management
Image: As a June 1 deadline nears for companies’ second year of conflict minerals compliance, some might consider life beyond the next Form SD filing to a broader risk management program for suppliers. It can be done, particularly with the OECD’s framework for conflict minerals due diligence. “The entire rule ...
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Blog
Dodd-Frank: Remember the History Before Pushing Reform
Image: As the fifth anniversary of the Dodd-Frank Act approaches, we’ll hear more talk about whether the law needs reform; in fact, we already hear that talk in Congress. Before we go too far, Compliance Week editor Matt Kelly writes, we should remember what caused the financial crisis in 2008 ...
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Article
Conflict Minerals, Year 2: The Auditing Challenge
Few companies so far have addressed the audit requirement in the SEC’s Conflict Minerals Rule, although that will likely change as the June deadline for your second year’s filings approaches.
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Blog
AICPA Offers Advice for Conflict Minerals Audits
The AICPA has published new guidance for conducting independent audits of companies asserting that their products are conflict-minerals free. Published in Q&A form, the guidance addresses the representation letters auditors should obtain from management as they review conflict- minerals reports.
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Article
Maturing Conflict Minerals Programs in Year 2
Image: Now that everyone has closed their Excel files on the first year of conflict minerals compliance, companies are pushing toward greater automation in Year 2. Reducing lines of data about smelters in your supply chain is one step, improving data integrity another. “Technology can help you understand the supply ...
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Blog
Court Gives SEC Another Chance to Defend Conflict Minerals Rule
The court that struck down parts of the SEC’s conflict minerals disclosure rule has agreed to give the agency another chance to make its case. The U.S. Court of Appeals for the District of Columbia said it will permit the SEC to file a supplemental brief, setting the stage for ...
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Blog
New Conflict Minerals Reporting Template Improves Smelter Identification
Image: Title: RohwerThe latest version of the Conflict Free Sourcing Initiative’s Conflict Minerals Reporting Template is now available. The report provides information on which countries smelters and refiners get their minerals from. The latest version of the report provides improved translations and a more accurate approach to smelter identification. “By ...
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Article
Raising the Bar on Year-Two Conflict Minerals Disclosures
Image: Title: WallerstedtThe first year of conflict minerals disclosures was basically a trial run, with low expectations. Companies are now working on the next round of filings, and the SEC’s expectations for detail will be greater, experts say. The task is to move beyond mere data collection and push compliance ...
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