Environmental disclosure and the securities laws
Article Abstract:
The Securities and Exchange Commission (SEC) should more diligently enforce environmental disclosure requirements under the Securities Act of 1933 and the Securities Exchange Act of 1934. Comparison of sample 10-K filings from Exxon, Atlantic Richfield, 3M, Union Carbide and Warner Lambert shows extensive variation in the amount of detail provided, reflecting a lack of standardization. Environmental disclosure could be improved by better enforcement of existing requirements, as well as by closing some loopholes. Action at the state and private shareholder levels could also be pursued.
Publication Name: Boston College Environmental Affairs Law Review
Subject: Law
ISSN: 0190-7034
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
Patenting life: biotechnology, intellectual property, and environmental ethics
Article Abstract:
The perspective of environmental ethics suggests that patents should not be awarded for organisms or genes. Such patents indicate a basic disrespect for life that cannot be justified by intellectual property rationales such as entitlement to the results of labor, as deserved rewards, or as ways to promote innovation. The argument against biopatents does not, however, lead to a condemation of biotechnology as a whole, since other kinds of biotechnology patents or means of property protection are less objectionable.
Publication Name: Boston College Environmental Affairs Law Review
Subject: Law
ISSN: 0190-7034
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
Environmental law trivia test no. 2
Article Abstract:
A trivia test should be fun to play but assembling this one also revealed a variety of themes and underlying truths about environmental law and policy. These relate to irony, complexity, problems of risk-assessment, and human foibles. The 30 questions cover the putative benefits of reduced lead poisoning in children, Chinese rules on who can pollute more, how the US Forest Service describes clearcutting, the Exxon Valdez and its former captain, and the size of the EPA's RCRA regulations.
Publication Name: Boston College Environmental Affairs Law Review
Subject: Law
ISSN: 0190-7034
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Mediating employment disputes under the Disabilities Act. Mediating disputes between banks and small businesses
- Abstracts: Getting busy: corporate issues in the early stages of criminal environmental investigations. Allocating environmental liabilities in acquisitions
- Abstracts: United States antifraud jurisdiction over transnational securities transactions: merger of the conduct and effects tests
- Abstracts: State reactions to the trading of emissions allowances under Title IV of the Clean Air Act Amendments of 1990