Environmental Disclosures after Sarbanes-Oxley
Environmental attorney Stephen Humes co-authored an article in The Practical Lawyer about the climate of enhanced risk management and disclosure fostered by Sarbanes-Oxley and its implementing regulations. Corporations must be cognizant of the fact that the emerging disclosure requirements placed on publicly traded companies to issue meaningful periodic reports required to be filed with the SEC have also cast existing environmental disclosure requirements in a whole new light. This article discusses how to deliver meaningful environmental disclosures in the as-yet unsettled climate created by Sarbanes-Oxley.
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