Since the 1970s the Securities and Exchange Commission (SEC) has required disclosure of certain hazardous waste liabilities and environmentally related regulatory fines and settlements. Under SEC Regulation S-K, 17 C.F.R. § 229.101, public companies are required to disclose the material effects that compliance with environmental laws may have on earnings, capital expense, or competitive positions. Item 101 has generally led to disclosure of environmental compliance expenses, as well as soil, groundwater and other remediation costs.
Industry sectors covered by the instrument
Organizations covered by the instrument
All listed companies
Type of instrument
Mandatory or voluntary
The geographical scope