A Practical Guide to Writing Environmental Disclosures

May 1995
Citation:
25
ELR 10237
Issue
5
Author
E. Donald Elliott, Matt T. Morley, and Harvey L. Pitt

Editors' Summary: An information-sharing arrangement with the U.S. Environmental Protection Agency gives teeth to the Securities and Exchange Commission's warning that companies that do not satisfy environmental disclosure requirements will be subject to enforcement actions. This Article provides companies a framework from which they can develop a strategy to meet those requirements. After briefly reviewing the relevant law, regulations, and guidance in this area, the authors offer insight into crafting and executing an effective environmental disclosure strategy.

Mr. Elliott served as General Counsel for the U.S. Environmental Protection Agency from 1989 to 1991, and as Professor of Environmental Law and Litigation at Yale Law School from 1981 to 1993. Mr. Pitt served as General Counsel of the Securities and Exchange Commission from 1975 to 1978. Both Messrs. Elliott and Pitt are partners in the New York and Washington, D.C., offices of Fried, Frank, Harris, Shriver & Jacobson. Mr. Morley is a partner of Fried, Frank, resident in its Washington, D.C., office.

Article File