Publication Date
1-1-2012
Document Type
Article
Organizational Units
Sturm College of Law
Keywords
Dodd-Frank, Wall street, Financial reform
Abstract
Mention the Dodd-Frank Wall Street Reform and Consumer Protection Act (―Dodd-Frank‖ or the ―Act‖),1 and most people think of legislation aimed at ―fundamental reform of the financial system‖2 focused on regulation of Wall Street practices and complex financial products. But tucked within the voluminous text of the Act (which consists of 2,300 pages and stipulates the passage of 387 rules by 20 different agencies3) is a provision having nothing to do with these issues or anything remotely related to them. Instead the ―conflict minerals‖ provision of the Act requires companies that are subject to the reporting requirement of the federal securities laws to disclose whether they manufacture products using so-called ―conflict minerals‖ sourced from the Democratic Republic of Congo (―DRC‖) or contiguous countries.
Publication Statement
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Originally published as Celia R. Taylor, Conflict Minerals and SEC Disclosure Regulation, Harvard Business Law Review (online)(2012).
Recommended Citation
Celia R. Taylor, Conflict Minerals and SEC Disclosure Regulation, Harvard Business Law Review (online)(2012).