Jump to Navigation
Jump to Content

Corporate Law

How Cheap Is Corporate Talk? Comparing Companies’ Comments on Regulations With Their Securities Disclosures

When a public company describes the impact of a proposed regulation it must consider two audiences: regulators and investors. These conflicting incentives may lead to inconsistent messages. Oil companies facing costly regulations tailor...

More Walk, Less Talk: Comment on How Cheap Is Corporate Talk?

This Comment attempts to mitigate the disconnect between company sustainability reports and risk statements in their Annual Reports using the "two audience" dilemma discussed in Colemans "How Cheap Is Corporate Talk? Comparing Companies...

Endangered Green Reports:"Cumulative Materiality" in Corporate Environmental Disclosure After Sarbanes-Oxley

Editor's Summary: This Article describes the current state of the U.S. Securities and Exchange Commission's financial reporting requirements of corporate environmental liabilities and risks. The difficulty in quantifying these...

Corporate Environmental Disclosure Requirements

Publicly listed companies have been required to disclose "material" environmental information to investors for over 30 years. Environmental costs can be material when associated with air, groundwater, and waste site...

Corporate Environmental Disclosure Requirements

Publicly listed companies have been required to disclose "material" environmental information to investors for over 30 years. Environmental costs can be material when associated with air, groundwater, and waste site...

After Enron: How Accounting and SEC Reform Can Promote Corporate Accountability While Restoring Public Confidence

The recent bankruptcy of one-time energy giant Enron Corporation and its impact on the lives of employees and investors has spawned no less than six congressional investigations, four government probes, and countless news articles,...

Legal Considerations in Voluntary Corporate Environmental Reporting

Formal corporate environmental reports—voluntary periodic communication by companies of information about their environmental activities and performance in a single document generally analogous to an annual report—began to...

United States v. Bestfoods: The U.S. Supreme Court Sets New Limits on Direct Liability of Parent Corporations for Polluting Acts of Subsidiaries

Editors' Summary: Defining the scope of parent corporation liability under CERCLA has been a source of disagreement between appellate courts for years. This Article examines this disagreement and how it led to the U.S. Supreme Court...

American Telephone & Telegraph Co. v. Compagnie Bruxelles Lambert: A New Line of Defense for Parent Corporations

Editors' Summary: With their often substantial assets, parent corporations make attractive targets for parties seeking to remedy environmental harm. However, by challenging a court's jurisdiction over the parent, the parent may force...

So Sue Me: Common Contractual Provisions and Their Role in Allocating Environmental Liability

Editors' Summary: Under CERCLA, a liable party cannot transfer its liability, yet it can contractually arrange for a third party to ultimately bear the financial burden of that liability. The applicability of these contractual...