In preparing such report the final rule requires an issuer to rely on a nationally or internationally recognized due diligence framework, recognizing the OECD guidelines as the only framework available that may be used to determine the source and chain of custody of conflict minerals.
In preparing such report the final rule requires an issuer to rely on a nationally or internationally recognized due diligence framework, recognizing the OECD guidelines as the only framework available that may be used to determine the source and chain of custody of conflict minerals.