Conflict Minerals: 2020 Company SEC Filings on Mineral Sources Were Similar to Those from Prior Years

Jul 12, 2021 | US Government Accountability Office
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The Securities and Exchange Commission (SEC) disclosure rule on conflict minerals broadly requires that certain companies submit a filing that describes their efforts to determine the source of their conflict minerals—tin, tungsten, tantalum, and gold. As part of this process, these companies must conduct a reasonable country-of-origin inquiry (RCOI). Depending on the determination reached through this inquiry, some companies must then conduct due diligence to further investigate the source of their minerals.