The first annual conflict minerals filings.

As companies prepare for the second year of filings under the Securities and Exchange Commission's (SEC) new conflict minerals rule, many companies are looking for guidance from the first annual [...]
The initial filings under the SEC's new conflict minerals rules for calendar year 2013 were made in June 2014. As companies address their compliance programs and disclosures for the 2014 calendar year, practitioners offer some observations for companies to consider.