The SEC’s Pollution Disclosure Requirements: Are They Meaningful?

by Martin Freedman, Bikki Jaggi


  PDF
 

Abstract

Analyzes the relevance of the pollution disclosure requirements of the U.S. Securities and Exchange Commission in the financial statements of the company. Lack of enthusiasm in the management of disclosing pollution information; Economic rationale behind the disclosure; Impact of pollution expenditures on the earnings performance of firms; Reaction of investors to social disclosures.

California Management Review

Berkeley-Haas's Premier Management Journal

Published at Berkeley Haas for more than sixty years, California Management Review seeks to share knowledge that challenges convention and shows a better way of doing business.

Learn more
Follow Us