Responsible Sourcing Assurance
We publish independent Assurance Reports and Company Reports (‘OECD Step 5 Due Diligence Reports’) for smelters who have undertaken assurance under Tin Code Standard 7.3 (Responsible Sourcing) against the ‘ITA-RMI Assessment Criteria for Tin Smelters (v2 Mar 2021)’ using the Tin Code Assurance System.
This includes the independently validated Tin Code Rating for Standard 7.3 (Responsible Sourcing).
Independent Assurance of Standard 7.3 (Responsible Sourcing)
Standard 7.3 (Responsible Sourcing) is one of 72 ESG standards under the Tin Code. As full Tin Code Reports assess the broader framework, companies may receive a standalone rating for Standard 7.3 while other standards are still under review. Full Tin Code Reports are published here.
The Tin Code is not a certification. Like many other systems, it does not guarantee that minerals are conflict-free. Tin Code Assurance is conducted by independent auditors registered by ITA.
Assessment Period 2023-2025
| Company and Site | Period Covered by the Assessment | Date of Assurance Report | Assurance Report and Company Report | Tin Code Rating Standard 7.3 |
|---|---|---|---|---|
Aurubis Beerse NV Beerse, Belgium | 1 January 2024 – 31 December 2024 | 11 April 2026 | Third-Party Verified 30 April 2026 | |
White Solder Metalurgia e Mineração LTDA | 1 May 2024 – 1 May 2025 | 14 April 2026 | Third-Party Verified 27 April 2026 | |
Malaysia Smelting Corporation Berhad Malaysia | 1 April 2024 – 31 March 2025 | 23 November 2025 |
| Third-Party Verified 10 December 2025 |
Mineração Taboca S/A Brazil | 1 January 2023 – 31 December 2023 | 16 December 2024 | Third-Party Verified 23 October 2025 | |
Mining Mineral Resources S.A.S. | 1 January 2023 – 31 December 2023 | 23 December 2024 | Third-Party Verified 12 March 2025 | |
Operaciones Metalúrgicas S.A.
| 1 June 2023 – 30 September 2024
| 20 November 2024
|
| Third-Party Verified 6 February 2025
|
White Solder Metalurgia e Mineração LTDA | 9 August 2023 – 9 September 2024 | 21 November 2024 | Third-Party Verified 17 Dec 2024 | |
Malaysia Smelting Corporation Berhad
| 1 April 2023 – 31 March 2024
| 4 December 2024
|
| Third-Party Verified 12 Dec 2024
|
Minsur S.A. | 1 January 2023 – 30 June 2024
| 30 September 2024
|
| Third-Party Verified 13 Nov 2024
|
Assessment Period 2022-2023
| Company and Site | Period Covered by the Assessment | Date of Assurance Report | Assurance Report and Company Report | Tin Code Rating Standard 7.3 |
|---|---|---|---|---|
Operaciones Metalúrgicas S.A. smelter
| 1 June 2022 – 31 May 2023
| 20 November 2024
|
| Third-Party Verified 6 February 2025
|
Malaysia Smelting Corporation Berhad smelter
| 1 October 2022 – 31 March 2023
| 14 December 2023
|
| Progressing 20 Dec 2023
|
White Solder Metalurgia e Mineração LTDA smelter
| 9 August 2022 – 9 September 2023
| 24 November 2023
|
| Third-Party Verified 20 Dec 2023
|






