The newly adopted US financial reform law stipulates that any company doing business that involves minerals must disclose annually whether conflict materials originating in the DRC or an adjoining country were used in the process. This applies not only to electronics companies, but to all publicly traded US firms that use gold, cassiterite, tungsten or coltan in their products. Companies are required to exercise due diligence on the source and chain of custody of these materials, and measures to ensure oversight shall include an independent audit of the report.
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