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Detail
ArtikelConflict Minerals Rule Poses Compliance Challenge  
Oleh: Tysiac, Ken
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 215 no. 4 (Apr. 2013), page 56-63.
Topik: Compliance; Minerals; Due Diligence; Wall Street Reform & Consumer Protection Act 2010-US
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.34
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikel To get an idea of how complex and far-reaching the new "conflict minerals" rule is likely to be for manufacturers, consider Hewlett-Packard (HP). HP estimates that about 1,000 suppliers in its chain ultimately provide a product to HP that may contain one of the conflict minerals, said Jay Celorie, who coordinates HP's conflict minerals compliance. And suppliers will be asked to do their part in the due-diligence process required by the new rule. The SEC in August enacted a rule that is part of the Dodd-Frank Wall Street Reform and Consumer Protection Act, PL 111-203, and represents an unusual attempt to curtail human rights abuses in Africa through regulation of US public companies. HP's Celorie said that, ultimately, concentrating on smelter facilities -- which extract the minerals from ore -- could facilitate conflict-free sourcing at US public companies and throughout their supply chains. He estimates that approximately 400 smelters exist for gold, tin, tantalum, and tungsten.
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