In February, 2010, the Securities and Exchange Commission (SEC) issued Interpretive Release 33-9106 "to provide guidance to public companies regarding… existing disclosure requirements as they apply to climate change matters." In its release, the SEC identified climate change-related issues...

The proper treatment of voluntary environmental audits has generated a considerable amount of debate at many levels. On one side of the argument, industry has sought a privilege for voluntary internal environmental audits, arguing that this information allows a business to comply with...

This article augments the empirical literature on environmental reporting through an analysis of the impact the introduction of mandatory reporting guidelines had on the environmental disclosures of seventy-one Australian companies. Specifically it documents three implications from the enactment...

Most of the existing legal scholarship on corporate social and environmental disclosure focuses on developed markets. Little attention has been paid to emerging markets. The purpose of this Article is to fill the void. Corporate social and environmental disclosure is now growing in many emerging...