DRC: Conflict Minerals Rule: A View of Ongoing Compliance

May 14, 2015 | Deloitte, Wall Street Journal
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As the SEC’s Conflict Minerals Rule approaches its second filing deadline in June, many registrants continue to face the challenge of gaining adequate visibility into their supply chains. Meanwhile, legal action against certain disclosure elements of the rule remain unresolved and continue to impact compliance programs, according to Kristen Sullivan, a partner at Deloitte & Touche LLP. Ms. Sullivan offers a review of Year One reports and expectations for Year Two filings, particularly how the rule is impacting management of supply chain risk.