To whom does the SEC final rule or OECD Due Diligence Guidance apply?

The SEC final rule applies to issuers that file reports with the United States under the Exchange Act Sections 13(a)28 or 15(d). The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas is a non-binding recommendations document for use by any company potentially sourcing minerals or metals from conflict-affected and high-risk areas. The OECD is global in nature and covers all minerals, not just tin tantalum, tungsten and gold.