Securities and Exchange Commission (SEC) Regulation S-K, 17 C.F.R. § 229.101

United States of America Current 1971

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.

Scope

Environmental

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All listed companies

Issuer type

Financial Regulators

Type of instrument

Legislation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners