UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 | ||
FORM SD | ||
Specialized Disclosure Report | ||
EATON CORPORATION plc | ||
(Exact name of registrant as specified in its charter) | ||
Ireland | 000-54863 | 98-1059235 | ||||||||||||||||||||||||
(State or other jurisdiction of incorporation or organization) | (Commission File Number) | (I.R.S. Employer Identification No.) | ||||||||||||||||||||||||
Eaton House, 30 Pembroke Road Dublin 4, Ireland | D04 Y0C2 | |||||||||||||||||||||||||
(Address of principal executive offices) | (Zip code) | |||||||||||||||||||||||||
| Lucy Clark Dougherty Executive Vice President and Chief Legal Officer +1 440-523-5000 | ||||||||||||||||||||||||||
(Name and telephone number, including area code, of the person to contact in connection with this report.) | ||||||||||||||||||||||||||
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:
þ Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 2025.
☐ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended _____________.
Section 1 – Conflict Minerals Disclosure
Item 1.01 Conflict Minerals Disclosure and Report
Conflicts Minerals Disclosure
A copy of the Conflict Minerals Report of Eaton Corporation plc (the "Company") for the reporting period from January 1, 2025 to December 31, 2025 is filed as Exhibit 1.01 to this Form SD and is publicly available at http://www.eaton.com/content/eaton/us/en-us/company/policies-and-statements/responsible-sourcing-of-conflict-minerals0.html.
The description of the Company’s reasonable country of origin inquiry process and the results of such inquiry are included in the Conflict Minerals Report attached as Exhibit 1.01 to this Form SD.
Item 1.02 Exhibit
A copy of the Company’s Conflict Minerals Report as required by Item 1.01 is filed as Exhibit 1.01 hereto.
Section 2 – Resource Extraction Issuer Disclosure
Item 2.01 Resource Extraction Issuer Disclosure and Report
Not applicable.
Section 3 – Exhibits
Item 3.01 Exhibits
| Exhibit No. | Exhibit Description | ||||
| 1.01 | |||||
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.
| Eaton Corporation plc | |||||||||||
| Date: May 27, 2026 | By: | /s/ Lucy Clark Dougherty | |||||||||
| Lucy Clark Dougherty | |||||||||||
| Executive Vice President and Chief Legal Officer | |||||||||||