In December 2012 Susainalytics published a report entitled, “Regulating Conflict Minerals: Unpacking Section 1502 of Dodd-Frank.” According to the executive summary, the report “explores the implications of the recent Securities and Exchange Commission ruling requiring companies to investigate and disclose their use of conflict minerals. Despite applying only to U.S.-listed companies, the impact of the new disclosure requirements will be felt by foreign companies in numerous sectors through their value chains. An appended table highlights the degree of preparedness across sectors and identifies industry leaders and best practices.”
You may download the report on the Publications page of the Sustainalytics internet site.