This is the last in a series of EHS Journal articles designed to provide meaningful background and guidance on Dodd-Frank Conflict Minerals (DFCM). Other articles in the series include: Preface: 5 Myths About Dodd-Frank Conflict Minerals Part 1: U.S. Conflict Minerals: Background and Proposed Rule Part 2: Conflict Minerals Final Rules: What Changed? Part
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Numbers influence how companies are managed, and how we make investment decisions. Numbers are used to evaluate companies’ non-financial performance as well: air emissions; waste disposed of; materials recycled; energy consumption. What numbers are associated with DFCM? Do they [only] mark the path to this point, or do they offer insights into what lies ahead…

This is the second in a multi-part series of EHS Journal articles providing background and guidance on the Dodd-Frank Conflict Minerals rule (DFCM). This article explains key provisions of the final rule and analyzes differences between the proposed and final rules.

This is the first of a multi-part series of EHS Journal articles that provide background and guidance on the final rules for Dodd-Frank Conflict Minerals (DFCM) published by the U.S. Securities and Exchange Commission (SEC) on August 22, 2012. This article describes the background of the rule and analyzes the proposed rule.

The U.S. Securities and Exchange Commission (SEC) published final rules for Dodd-Frank Conflict Minerals (DFCM) on August 22, 2012. “Conflict minerals” are tantalum tin tungsten gold These metals are used in electronics, jewelry, and many other products. The rules will be effective for 2013 for most affected companies. This SEC rule affects many functions: accounting,
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This is the third of a three-part series that examines the recent U.S. SEC Guidance on financial disclosures related to climate change. This article provides detailed suggestions for climate change disclosures.

This is the second of a three-part series that examines the recent U.S. SEC Guidance on financial disclosures related to climate change. This article provides a detailed analysis of the SEC Guidance.

This is the first of a three-part series that examines the recent U.S. SEC Guidance on financial disclosures related to climate change. This article reviews accounting basics that will help readers better understand the context of the SEC Guidance.