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The Dodd-Frank Act’s Requirements Relating to Conflict Minerals and Mining and Resource Extraction Companies
September 30, 2010
The Dodd-Frank Act imposed new disclosure requirements on SEC reporting companies that use "conflict minerals" originating in the Democratic Republic of Congo or adjoining countries, SEC reporting companies that are engaged in mining operations and SEC reporting companies that are engaged in oil, natural gas and mineral extraction activities. Some of these requirements are directly applicable, while others will require SEC rulemaking.