Disclosure of Payments by Resource Extraction Issuers

AGENCY: Securities and Exchange Commission.

ACTION: Final rule.

SUMMARY: We are adopting new rules and an amendment to a new form pursuant to
Section 1504 of the Dodd-Frank Wall Street Reform and Consumer Protection Act relating to disclosure of payments by resource extraction issuers. Section 1504 added Section 13(q) to the Securities Exchange Act of 1934, which requires the Commission to issue rules requiring resource extraction issuers to include in an annual report information relating to any payment made by the issuer, a subsidiary of the issuer, or an entity under the control of the issuer, to a foreign government or the Federal Government for the purpose of the commercial development of oil, natural gas, or minerals. Section 13(q) requires a resource extraction issuer to provide information about the type and total amount of such payments made for each project related to the commercial development of oil, natural gas, or minerals, and the type and total amount of payments made to each government. In addition, Section 13(q) requires a resource extraction issuer to provide information regarding those payments in an interactive data format.

Disclosure of Payments by Resource Extraction Issuers - Securities & Exchange Commission, 2012 DOWNLOAD

post

page

attachment

revision

nav_menu_item

custom_css

customize_changeset

oembed_cache

user_request

wp_block

wp_template

wp_template_part

wp_global_styles

wp_navigation

wp_font_family

wp_font_face

acf-taxonomy

acf-post-type

acf-field-group

acf-field

ai1ec_event

exactmetrics_note

Decent Work for Ugandan Domestic Workers: Findings and Recommendations for Funders
Legislation

In Uganda and Kenya, thousands of Ugandan children work as domestic workers. Despite laws prohibiting employment of children under the age of 16 in Uganda, there is little enforcement in the domestic work sector. While poverty drives children to ent...Read More

TAGS: Africa
Worst Forms of Child Labour Convention, 1999 (No. 182)
Legislation

This fundamental convention defines as a "child" a person under 18 years of age. It requires ratifying states to eliminate the worst forms of child labour, including all forms of slavery or practices similar to slavery, such as the sale and tra...Read More

TAGS: Global
Loi 2017-399 du 27 mars 2017 relative au devoir de vigilance des sociétés mères et des entreprises donneuses d’ordre
Legislation

French Law on the Corporate Duty of Vigilance According to the law, all companies headquartered in France and employing more than 5,000 employees in France, or headquartered in France or abroad and employing more than 10,000 employees worldwide, mus...Read More

Polish National Action Plan for the Implementation of the United Nations Guiding Principles on Business and Human Rights 2017-2020
Legislation

The National Action Plan was created on the basis of the three pillars included in the UN Guiding Principles on Business and Human Rights. The National Action Plan primarily aims to enhance the protection of human rights of individuals and to enable ...Read More

TAGS: Europe