Based on their first-ever conflict minerals disclosures, different industries are approaching the Securities and Exchange Commission’s conflict minerals requirements in different ways, a consultant said June 23.
Charles Harris, a partner in PricewaterhouseCoopers’s National Professional Services Group, said that PwC found different trends in an examination of the filings by the 10 largest companies in five sectors.
“That’s to be expected because their supply chains are different, and how they interpret what they need to disclose is a little different,” he said.
Harris spoke at a Practising Law Institute conference in San Francisco on SEC reporting requirements.
3Ts and ...
Learn more about Bloomberg Law or Log In to keep reading:
See Breaking News in Context
Bloomberg Law provides trusted coverage of current events enhanced with legal analysis.
Already a subscriber?
Log in to keep reading or access research tools and resources.