Brookfield Business Partners files 2024 Form SD report

Brookfield Business Partners L.P. filed a Form SD for the fiscal year ended December 31, 2024 under Rule 13q-1, covering resource extraction payment disclosures rather than conflict minerals, which are noted as not applicable.

Rhea-AI Filing Summary

Brookfield Business Partners L.P. filed a Form SD for the fiscal year ended December 31, 2024 under Rule 13q-1, covering resource extraction payment disclosures rather than conflict minerals, which are noted as not applicable. The partnership reports on payments related to its former subsidiaries Ember Resources Inc., which was a subsidiary for all of 2024, and Hammerstone Infrastructure Materials Ltd., which was a subsidiary from January 1, 2024 to June 10, 2024 before being sold on June 11, 2024. To satisfy the disclosure requirements, the company relies on alternative reporting by furnishing each entity’s Canadian Extractive Sector Transparency Measures Act (ESTMA) report as exhibits 2.01 and 2.02 and making them available through Ember’s and Hammerstone’s respective websites.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What does Brookfield Business Partners (BBU) report in its 2024 Form SD?

The company files its 2024 Form SD under Rule 13q-1 to disclose resource extraction payments through the ESTMA reports of Ember Resources Inc. and Hammerstone Infrastructure Materials Ltd., which are included as exhibits.

Are conflict minerals disclosures required for Brookfield Business Partners (BBU) in this Form SD?

No. The filing states that the conflict minerals disclosure and related exhibit requirements under Item 1.01 and Item 1.02 are not applicable.

Who are Ember Resources Inc. and Hammerstone Infrastructure Materials Ltd. in relation to Brookfield Business Partners (BBU)?

Ember Resources Inc. was a subsidiary of Brookfield Business Partners L.P. for all of 2024. Hammerstone Infrastructure Materials Ltd. was a subsidiary from January 1, 2024 to June 10, 2024, after which Brookfield sold its interest on June 11, 2024.

How does Brookfield Business Partners (BBU) satisfy Rule 13q-1 disclosure for its extractive subsidiaries?

The company relies on the alternative reporting provision by providing Ember’s and Hammerstone’s Canadian ESTMA reports as its payment disclosures, attaching them as exhibits 2.01 and 2.02 to the Form SD.

Where can investors find the ESTMA reports for Ember and Hammerstone mentioned in Brookfield Business Partners’ Form SD?

Ember’s ESTMA report is furnished as Exhibit 99.1 and is available at https://emberresources.com/about-us/presentation/. Hammerstone’s ESTMA report is furnished as Exhibit 99.2 and is available at https://hammerstone.ca/estma/.

What exhibits are included with Brookfield Business Partners’ 2024 Form SD?

The filing includes Exhibit 2.01, Ember Resources Inc.’s ESTMA annual report for the year ended December 31, 2024, and Exhibit 2.02, Hammerstone Infrastructure Materials Ltd.’s ESTMA annual report for the same period.

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Accepted by SEC EDGAR 08/21/2025 - 04:05 PM Learn about SEC filing dates

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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FORM SD

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SPECIALIZED DISCLOSURE REPORT

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BROOKFIELD BUSINESS PARTNERS L.P.

(Exact name of the registrant as specified in its charter)

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Bermuda		001-37775		Not Applicable
(State or other jurisdiction of		(Commission file number)		(I.R.S. Employer Identification No.)
incorporation or organization)

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73 Front Street, 5th Floor, Hamilton, HM 12 Bermuda

(Address of principal executive offices)

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Jane Sheere

Brookfield Business Partners L.P.

73 Front Street, 5th Floor

Hamilton, HM 12

Bermuda

Tel: +441-294-3309

(Name and telephone number, including area code,

of the person to contact in connection with this report)

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Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:

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☐ Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, _______.

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☒  Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2024.

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SECTION 1 - CONFLICT MINERALS DISCLOSURE

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Item 1.01 - Conflict Minerals Disclosure and Report

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Not applicable.

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Item 1.02 - Exhibit

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Not applicable.

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SECTION 2 – RESOURCE EXTRACTION ISSUER DISCLOSURE

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Item 2.01 - Resource Extraction Issuer Disclosure and Report

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This Form SD of Brookfield Business Partners L.P. (the “Company”) is filed pursuant to Rule 13q-1 promulgated under the Securities Exchange Act of 1934 for the fiscal year ended December 31, 2024.

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(c)Alternative Reporting

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The Company is filing on behalf of Ember Resources Inc. (“Ember”), which was a subsidiary of the Company during the fiscal year ended December 31, 2024, and Hammerstone Infrastructure Materials Ltd. (“Hammerstone”), which was a subsidiary of the Company during the period from January 1, 2024 to June 10, 2024. On June 11, 2024, the Company sold its interest in Hammerstone and Hammerstone ceased to be a subsidiary of the Company.

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Each of Ember and Hammerstone is subject to Canada’s Extractive Sector Transparency Measures Act (“ESTMA”). In respect of each of Ember and Hammerstone, the Company is relying on the alternative reporting provision of Item 2.01 and providing Ember and Hammerstone’s respective ESTMA reports for the year ended December 31, 2024 to satisfy the requirements of Item 2.01 in respect of those subsidiaries. Ember’s payment disclosure required by Form SD is included as Exhibit 2.01 to this Form SD. A copy of Ember’s ESTMA report is furnished as Exhibit 99.1 to this Form SD and is also publicly available on Ember’s website at https://emberresources.com/about-us/presentation/. Hammerstone’s payment disclosure required by Form SD is included as Exhibit 2.02 to this Form SD. A copy of Hammerstone’s ESTMA report is furnished as Exhibit 99.2 to this Form SD and is also publicly available on Hammerstone’s website at https://hammerstone.ca/estma/.

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SECTION 3 - EXHIBITS

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Item 3.01 - Exhibits

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The following exhibits are filed as part of this Form SD.

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Exhibit		Title
2.01		Ember Resources Inc. Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2024
2.02	​	Hammerstone Infrastructure Materials Ltd. Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2024

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.

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Date: August 21, 2025	BROOKFIELD BUSINESS PARTNERS L.P. by its general partner, BROOKFIELD BUSINESS PARTNERS LIMITED
By:	/s/ Jane Sheere
​	Name: Jane Sheere
	Title: Secretary
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