Sec disclosure requirements for contingent environmental liability gerard a caron i introduction the securities and exchange commission sec imposes disclo sure obligations on all publicly held companies regarding their con tingent liability arising under federal state and local environmental control laws. Get this from a library securities disclosure of contingent environmental liabilities elizabeth glass geltman. Description bloomberg tax portfolio 5136 contingent environmental liabilities disclosures and accounting explains how to account for and disclose contingent environmental liabilitiesaccounting for environmental liabilities is increasingly important in an era of heightened scrutiny a rise in socially responsible investing and demands by stakeholders for increased transparency. Recognition measurement and disclosure of environmental liabilities paul m kazenski during the past fifteen years environmental legislation has proliferated at the federal state and local levels businesses operating in the united states are now faced with the. The paper explores the requirements for corporate disclosure of environmental liabilities compliance costs and related matters it examines the extent of authority which the securities and exchange commission sec has under the us securities laws and the policy choices faced by the sec in exercising that authority
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