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

by Martin Freedman, Bikki Jaggi



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.

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