Due Diligence Guidance on Conflict Minerals
The Conflict-Free Sourcing Initiative offers resources for companies about best practice, guidance, and standards on conducting due diligence on minerals from conflict-affected and high-risk areas, regulatory compliance, and public reporting. Many of these documents are authored by our members with contributions from stakeholders.
For all guidance documents, please note that any clarification by the U.S. Securities and Exchange Commission (SEC) or OECD would supercede the guidance provided here.
Five Practical Steps to Support SEC Conflict Minerals Disclosure, Feb. 2015, revision 2
Reasonable Practices to Identify Sources of Conflict Minerals: Practical Guidance for Downstream Companies, August 2013, revision 1
Frequently Asked Questions (FAQs)
Company Assurance and Conflict Minerals Disclosure
Triggers for Independent Private Sector Audit (IPSA) during the temporary period where products are “DRC conflict undeterminable”
Information on Smelters or Refiners Required in Conflict Minerals Report (CMR)
Conflict Minerals Compliance: Due Diligence in a Complex Supply Chain