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The SEC recently adopted final rules under the Dodd-Frank Act that require issuers to disclose payments made to governments if the issuer is required to file an annual report with the SEC and the issuer engages in the commercial development of oil, natural gas, or minerals
The SEC has adopted new rules outlining how mining companies must disclose the mine safety information required by the Dodd-Frank Wall Street Reform and Consumer Protection Act
When the SEC proposed rules on the conflict minerals requirements of the Dodd-Frank Act, it indicated that the statutory provision contemplates that issuers must use due diligence in their supply chain determinations
Section 1502 of the Dodd-Frank Act requires certain disclosures and other matters regarding issuers who use “conflict minerals . . . necessary to the functionality of production of a product manufactured by such person” that originate in the Democratic Republic of Congo or an adjoining country
