Securities and Exchange Commission
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,...
A Practical Guide to Writing Environmental Disclosures
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...
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