After the First Filing: Conflict Minerals Reporting



The first deadline for companies to file their Specialized Disclosure Reports (Form SD) and Conflict Minerals Reports to the Security and Exchange Commission has come and gone. The theory behind exposing human rights violations in supply chains is important for the purpose of global corporate responsibility, but the mix of social consciousness and SEC filings is a new kind of animal for finance and compliance leadership.

This article describes some lessons learned from the first year of reporting: how companies collected the data, what their supplier response rates were, and what opportunities some companies found to expand customer trust in the process.

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