Elm’s Review of the Final SEC Conflict Minerals Rule Now Available, Updated

UPDATE:  To help keep clients and others informed, we have added new insights and commentary based on further discussions with a variety of stakeholders.

Our review of the final SEC regulation on conflict minerals is now available.

While we strive to be first in presenting you important information, this time we chose a different path.

In the days since the rule was adopted, we have had many discussions with clients, other companies, legal authorities, the SEC directly and others who raised a variety of points, preliminary interpretations and questions.  Along with the technical substance of this complex ruling, our review also incorporates a number of unique insights from these discussions that are not reflected in other analyses.

We have also included guidance on what companies should be doing in the next 12 months to prepare for the first reporting deadline and customer demands.

We are using a stunning new presentation format (prezi) that is more effective than standard formats at communicating information/context and emphasizing key points.  Prezi requires no new software or downloads and is easy to use:

  • Full screen mode provides the optimum viewing experience.  Click on the full screen icon near the lower right hand corner of the viewer.
  • Navigate manually through the presentation by clicking the right arrow that appears in the bottom center of the viewer frame.
  • Autoplay can be enabled with a 4 second delay between each frame by clicking the icon with the clock located next to the full screen icon (lower right hand corner of the viewer).

Click here for the presentation.  Be aware that there is no audio accompanying the presentation.

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