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Impact study to reveal costs of conflict minerals disclosure in America

July  22, 2014

 

Tulane University is currently conducting a post-filing study that will gather information on actual costs and benefits that resulted from Dodd-Frank 1502 Conflict Minerals compliance and reporting. The study surveys only those issuers who have filed a Specialized Disclosure Report (Form SD), which is expected to apply to 1,315 companies in the United States including both domestic and foreign issuers.

 

The report will be the second in their series that attempts to determine the impacts of complying with the SEC’s 2012 Rule 13p-1 and Form SD.  Insights to be revealed in the research include:  how companies have met the challenges of determining the use of conflict minerals in their supply chains;  what best practices have emerged around disclosure;  what the economic impact of the law has been;  and what the actual costs associated with companies’ responses to the law are?   The study is expected to be released within the next month and further information can be obtained from study director Dr. Chris Bayer at cbayer@tulane.edu.

 

 

 

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IIRC releases survey: board oversight of sustainability issues

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