SEC VERIFY DATA
TITLE: What Is SEC Form SD Conflict Minerals and Specialized Disclosure Explained
SEO DESCRIPTION: Learn what SEC Form SD is, which companies may need to file it, how conflict minerals disclosure works, and what Rule 13p-1 requires.
WHAT IS SEC FORM SD
Form SD is a Specialized Disclosure Report filed with the U.S. Securities and Exchange Commission under specified Exchange Act rules.
One of its best-known uses is conflict minerals disclosure under Rule 13p-1. Companies subject to the rule may need to examine whether certain minerals are necessary to the functionality or production of products they manufacture or contract to manufacture.
WHAT ARE CONFLICT MINERALS
For purposes of the SEC conflict minerals rules, the relevant minerals include gold, tin, tantalum and tungsten, often referred to collectively as 3TG.
The underlying mineral sources include cassiterite, columbite-tantalite, wolframite and gold.
Recent 2026 Form SD filings from companies such as Solventum and CTS continue to identify tin, tantalum, tungsten and gold as the minerals covered by Rule 13p-1.
WHO MAY NEED TO FILE FORM SD
Rule 13p-1 can apply when a registrant manufactures or contracts to manufacture products for which covered conflict minerals are necessary to the functionality or production of those products.
The company may need to conduct a reasonable country of origin inquiry and, depending on the results, perform additional due diligence and provide further disclosure.
The analysis focuses on the company's products and supply chain rather than simply whether the company purchases raw minerals directly.
WHAT IS A CONFLICT MINERALS REPORT
In some circumstances, an issuer may file a separate Conflict Minerals Report as an exhibit to Form SD.
That report can describe the company's reasonable country of origin inquiry, supply-chain due diligence, identified smelters or refiners and other information required under the applicable rules.
2026 filings from Solventum and Stereotaxis, for example, included a Conflict Minerals Report as Exhibit 1.01.
WHAT COUNTRIES ARE RELEVANT
Conflict minerals analysis historically focuses on whether covered minerals originated in the Democratic Republic of the Congo or adjoining countries, or came from recycled or scrap sources.
Companies may rely on supplier information and recognized reporting frameworks when conducting their inquiries.
FORM SD VS FORM 10-K
Form 10-K is a broad annual report covering a public company's business, risks and financial statements.
Form SD is a specialized disclosure filing addressing specific regulatory subjects rather than the company's overall annual financial performance.
WHY FORM SD MATTERS
FilingDossier uses Form SD as a primary SEC source when researching supply-chain disclosures and conflict mineral reporting.
The filing can help verify what a company reported about covered minerals and due diligence procedures, but filing Form SD should not be interpreted as SEC approval of the company's sourcing practices or products.
DISCLAIMER
FilingDossier is an independent research platform and is not affiliated with or endorsed by the SEC. This material is provided for informational and research purposes only and does not constitute legal or investment advice.