environmental disclosure Articles

  • Environmental disclosure in the Brazilian electricity sector

    This study aims to analyse the importance of the disclosure of ANEEL's social and environmental report to the Level of Disclosure of Environmental Information of Brazilian companies in the electricity sector in the period from 2006 to 2009. The analysis was focused on 60 companies dedicated to various activities in the value chain of the electricity industry. The metric totals 90 indicators, ...


    By Inderscience Publishers

  • Disclosure Protection May Narrow

    A business’ ability to claim information as confidential when submitted to the U.S. Environmental Protection Agency (EPA) may soon be at risk, based on several EPA initiatives rolled out over the past year. As Congress gears up for Toxic Substances Control Act (TSCA) legislative reform, stakeholders are preparing for changes in the scope of confidential business information (CBI) protection ...


    By Acta Group

  • Is the SEC Raising the Disclosure Stakes?

    The choice of constituents for the FTSE4Good family of equity indexes has puzzled many managers of socially responsible investment funds. But an early review of the list and a commitment to refine the selection process may placate some of the critics, says Graham Cooper. The composition of the FTSE4Good family of equity indexes – revealed on 10 July – has run into criticism from many fund ...


  • The Benefits of Voluntary Disclosure

    The EPA is currently testing a number of tailored incentives that apply to New Owners of regulated companies who identify, voluntarily disclose, and promptly correct environmental violations. The incentives include reduction or elimination of fines and potential criminal prosecution and recognition of new owners who perform internal audits and disclose under the Audit ...

  • Disclosure protection may narrow

    A business" ability to claim information as confidential when submitted to the U.S. Environmental Protection Agency (EPA) may soon be at risk, based on several EPA initiatives rolled out over the past year. As Congress gears up for Toxic Substances Control Act (TSCA) legislative reform, stakeholders are preparing for changes in the scope of confidential business information (CBI) protection under ...


    By Bergeson & Campbell, P.C.

  • Environmental strategies and global environmental governance: the experience of carbon disclosure project/Brazil

    Through content analysis, this paper identifies the environmental and political-institutional strategies used by Brazilian companies in the carbon disclosure project (CDP) to fight against climate change. An exploratory study was made with a literature review and the content analysis technique was used for data treatment. The results show that political-institutional strategies are used by the ...


    By Inderscience Publishers

  • The extent of environmental disclosures: effects of regulatory costs and level of exposure to environmental risk

    This paper examines the relation between environmental disclosures resulting from environmental legislation and the regulatory costs and level of the environmental exposure for a sample of 51 US chemical firms. The results show that environmental disclosures included as discretionary disclosures in the 10-K reports in 1984 prior to the enactment of SARA (The Superfund Amendments and ...


    By Inderscience Publishers

  • 10 things you need to know about the circular economy

    10 things you need to know about the circular economy A working circular economy could be a practical solution to the planet’s emerging resource problems. Here’s 10 facts you should know. 1. Why do we need one? The circular economy is touted as a practical solution to the planet’s emerging resource crunch. Reserves of key resources such ...


    By GPT Waste Management Ltd

  • The impact of the web on information and communication modes: the case of corporate environmental disclosure

    The World Wide Web (web) considerably enhances corporations' ability to convey their strategies and other relevant information directly to their key stakeholders. However, it is not widely known if and how the advent of the web has modified the way corporations determine their disclosure strategies. Focusing on environmental reporting and using a cost/benefits framework, the study's purpose is ...


    By Inderscience Publishers

  • Factors Influencing Firm`s Disclosure About Environmental Liabilities

    RESULTS: Large firms disclose more than small firms. Increased SEC oversight of disclosures related to environmental liabilities from 1990-1993 is associated with increased disclosure by firms. Size of liability does not correlate with increased regulatory pressure to disclose more. Disclosure decreases with the number of PRPs on the site and increases when a firm is the only PRP on its sites. ...


  • The influence of financial situation on environmental information disclosure in China's chemical industry

    From the perspective of voluntary disclosure, this paper examines empirically the impact of specific corporate financial factors on environment voluntary disclosure. Using a sample of 138 chemical industry listed companies in China, we find that more and more companies disclose environment information, which illustrates the enhanced awareness of corporate social environment. Our findings also ...


    By Inderscience Publishers

  • Disclosure of Private Information and Reduction of Uncertainty: Environmental Liabilities in the Chemical Industry

    HYPOTHESIS: H1a: Site uncertainty is associated with more a negative relation between the existence of contingent Superfund liabilities and firm value.H1b: Allocation uncertainty is associated with a more negative relation between the existence of contingent Superfund liabilities and firm value.  The greater the uncertainty surrounding the ultimate claim the firm faces for a particular Superfund ...


  • Informing or Empowering? Disclosure in the United States and the Netherlands

    Abstract: This paper studies the emergence of one particular 'new' environmental policy instrument: disclosure of emission and pollution data. Disclosure is part of a relatively new sub-set of regulatory measures, based on monitoring, transparency, citizen-empowerment and accountability. It originated in the United States but has recently attracted international attention. The attractiveness of ...


    By Taylor & Francis Group

  • NGOs File Suit Regarding Inert Ingredients’ Disclosure

    On June 24, 2015, in the United States District Court for the Northern District of California, the Center for Environmental Health, Beyond Pesticides, and Physicians for Social Responsibility (Plaintiffs) sued the U.S. Environmental Protection Agency (EPA) and its Administrator Gina McCarthy regarding a 2014 decision by EPA not to proceed with a rulemaking to require disclosure of hazardous inert ...


    By Bergeson & Campbell, P.C.

  • ThyssenKrupp Elevator Rises to the Top in Transparency and Disclosure

    ThyssenKrupp Elevator Americas knows elevators. In fact, the company is one of the leading producers of elevator technology in the world, with over 13,500 employees in more than 200 locations across the western hemisphere. ThyssenKrupp Elevator Americas understands that with its size and market share come environmental responsibility – a responsibility it takes very seriously. ...


    By thinkstep

  • Carbon Disclosure Project (CDP) scores and the level of disclosure on climate change related activities: an empirical investigation of the FTSE 100 companies

    This paper attempts to link Carbon Disclosure Project (CDP) scores with the actual level of disclosure as published in the UK FTSE 100 companies' sustainability reports. By investigating the level of disclosure on a range of climate change related activities, the findings suggest that disclosure by the top UK companies reveals a considerable awareness that climate change has become a theme of ...


    By Inderscience Publishers

  • EPA’s Discretion on Whether to Require Inert Ingredients Disclosure Upheld

    On June 29, 2016, the U.S. District Court for the Northern District of California (Court) issued an opinion dismissing the complaint and denying the motion for summary judgment of the Center for Environmental Health, Beyond Pesticides, and Physicians for Social Responsibility (CEH, et al.), and granting the U.S. Environmental Protection Agency’s (EPA) motion for summary judgment. ...


    By Bergeson & Campbell, P.C.

  • Prepare to report climate risks - Pressure mounts on companies to increase required disclosures.

    Publicly traded companies are required, under Securities and Exchange Commission (SEC) regulations, to disclose known and contingent material liabilities to ensure investors have reliable information on which to base their investment decisions. Increasingly, investor groups, nongovernment organizations (NGO), and others demand companies assess and disclose their financial risks from climate ...


    By Bergeson & Campbell, P.C.

  • Nano Disclosures: Too Small To Matter or Too Big To Ignore?

    Determining whether the presence of nanoscale materials in chemical substances, mixtures, and articles triggers a disclosure obligation is complicated. The decision turns on a calculus that includes what law applies, what is known about the presence of nanoscale components, what knowledge standard applies, whether and how a nanoscale material is defined, and an entity’s ...


    By Acta Group

  • Nano disclosures: too small to matter or too big to ignore?

    Determining whether the presence of nanoscale materials in chemical substances, mixtures, and articles triggers a disclosure obligation is complicated. The decision turns on a calculus that includes what law applies, what is known about the presence of nanoscale components, what knowledge standard applies, whether and how a nanoscale material is defined, and an entity’s interpretation of ...


    By Bergeson & Campbell, P.C.

Need help finding the right suppliers? Try XPRT Sourcing. Let the XPRTs do the work for you