Conflict minerals, such as tin, tungsten, tantalum, and gold, are mined in areas of armed conflict and human rights abuses, particularly in the Democratic Republic of Congo (DRC) and its neighbouring countries. The mining and trading of conflict minerals can contribute to human rights abuses, including forced labour, child labour, and sexual violence, as well as environmental degradation.

The reporting requirements for conflict minerals were introduced to increase transparency in supply chains and to encourage companies to take steps to ensure that their minerals are responsibly sourced. By disclosing their use of conflict minerals and conducting due diligence on their supply chains, companies can identify and mitigate the risks of using minerals that contribute to human rights abuses and environmental damage.
 

In the US, the reporting requirements for conflict minerals were introduced under the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, which requires companies listed on US stock exchanges to disclose their use of conflict minerals that originated in the DRC or its neighbouring countries. The aim of the reporting requirements is to encourage companies to take steps to ensure that their minerals are responsibly sourced and to promote transparency in supply chains.

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In the EU, the reporting requirements for conflict minerals were introduced under the EU Conflict Minerals Regulation, which requires EU importers of tin, tungsten, tantalum, and gold to carry out due diligence on their supply chains and report on their due diligence practices. The regulation aims to promote responsible and sustainable sourcing practices by encouraging companies to take steps to ensure that their minerals do not contribute to human rights abuses, armed conflict, and environmental degradation.

Overall, the reporting requirements for conflict minerals are intended to promote responsible sourcing practices and help prevent human rights abuses, armed conflict, and environmental degradation. By disclosing their use of conflict minerals and conducting due diligence on their supply chains, companies can demonstrate their commitment to ethical and sustainable business practices and help to ensure that their products are not associated with human rights abuses and environmental damage.