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

Policy Brief Climate, Crime and Exploitation
Legislation

At least 3 billion people live in contexts highly exposed to the impacts of climate change19 and yet more to non-climatic environmental degradation and disaster. Even if the world meets the currently improbable target of limiting global warming...Read More

TAGS:
Legislative guide: For the Protocol to prevent, suppress and punish trafficking in persons, especially women and children
GuidanceLegislation

Trafficking in persons is a serious crime that undermines the dignity and liberty of its victims. Every year, thousands of women, men, and children fall into the hands of traffickers, in their own countries and abroad. Almost every country in the wo...Read More

TAGS: Global
Modern Slavery: Commitments by the UK Government
Legislation

An overview of the commitments made by the Government in relation to Part 5 (Modern Slavery) of the Nationality and Borders Act 2022. On 28th April 2022, the Nationality and Borders Act (the ‘Act’) passed into law. During the Bill’s passage th...Read More

TAGS: Europe
Australian Modern Slavery Act 2018
Legislation

This Act requires entities based, or operating, in Australia, which have an annual consolidated revenue of more than $100 million, to report annually on the risks of modern slavery in their operations and supply chains, and actions to address those ...Read More

TAGS: Oceania