New Disclosure Requirements Under the Dodd-Frank Act: A Move Towards Greater Transparency

European Company Law, Kluwer Law International, Special Issue on CSR and SRI, 2012, Volume 9, Issue 2, pp 64-69

University of Oslo Faculty of Law Research Paper No. 2012-5

7 Pages Posted: 13 Jun 2012 Last revised: 10 Nov 2012

See all articles by Celia Taylor

Celia Taylor

University of Denver Sturm College of Law

Date Written: June 13, 2012

Abstract

This article considers two little known provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act with potential to have great impact on mulitnational and other businesses listed on US national stock exchanges. Specifically, the article discusses the 'conflicts minerals' provision requiring disclosure by companies of the use of certain minerals sourced from the Democratic Republic of Congo and the provision requiring disclosure of payments made to foreign governments by resource extractors. It describes the requirements of each provision, examines the costs and benefits of each. It also discusses the disclosure philosophy underlying the US securities laws and locates these provisions within that philosophy.

Suggested Citation

Taylor, Celia, New Disclosure Requirements Under the Dodd-Frank Act: A Move Towards Greater Transparency (June 13, 2012). European Company Law, Kluwer Law International, Special Issue on CSR and SRI, 2012, Volume 9, Issue 2, pp 64-69; University of Oslo Faculty of Law Research Paper No. 2012-5. Available at SSRN: https://ssrn.com/abstract=2083450 or http://dx.doi.org/10.2139/ssrn.2083450

Celia Taylor (Contact Author)

University of Denver Sturm College of Law ( email )

2255 E. Evans Avenue
Denver, CO 80208
United States

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