The Disclosure of Conflict Minerals in SEC Filings Is Historically

The disclosure of conflict minerals in SEC filings is historically significant because:

A) The Dodd-Frank Act revolutionized depletion accounting rules for natural resource properties
B) Investors now will be better able to evaluate the risks of firms that are highly dependent upon minerals from war-torn areas of the world
C) Investors receive superior information that better enables them to hold companies accountable if they engage in socially irresponsible behavior
D) Investors now will be better able to evaluate the foreign currency risks to which global corporations are subject