Companies fear SEC conflict minerals disclosure rule.

• Autores: Zoe Thomas
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 33, Nº. 5 (Jun2014), 2014
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The article raises the concern of companies about the proposed materials disclosure rule of the U.S. Securities and Exchange Commission (SEC). An overview of a survey on the preparedness of companies for the implementation of the rule, and the current guidance for materials disclosure is presented. Issues tackled include cost of implementation and compliance with the rules for companies and the SEC, as well as the effective approaches for changing corporate behavior.