What Are SORs?

SORs, or Smelters and Refiners of 3TG minerals (Tin, Tantalum, Tungsten, and Gold), are entities that process raw materials into usable forms for manufacturing. These facilities are central to conflict minerals reporting and supply chain transparency efforts, particularly under frameworks like the OECD Due Diligence Guidance and the Conflict Minerals Rule under the U.S. Dodd-Frank Act.

In the Conflict Minerals Reporting Template (CMRT), companies disclose the SORs associated with their supply chains to demonstrate responsible sourcing and compliance.

Can SORs Be Removed from the CMRT If Inventory Still Exists?

No, SORs should generally not be removed from your CMRT if inventory containing 3TG sourced from those SORs still exists.

Even if a supplier has stopped sourcing from a particular SOR, the presence of inventory that was previously processed by that SOR means the material is still part of your supply chain. Therefore, it must be reported until the inventory is fully depleted.

Key Considerations

You should continue to include a SOR in your CMRT if:

• You still hold inventory containing 3TG sourced from that SOR.
• The SOR was active in your supply chain during the reporting period.
• The supplier has not confirmed the complete depletion of materials linked to that SOR.

Removing a SOR prematurely could result in inaccurate reporting, potentially affecting compliance and stakeholder trust.