The SEC's Pollution Disclosure Requirements

Securities and Exchange Commission, Securities Act Release Nos. 33-6130 and 34-16224 (27 September 1979).

For example, see Securities and Exchange Commission, Securities Act Release No. 5170 (19 July 1971); and Securities Act Release No. 5386 (20 April 1973).

Securities and Exchange Commission, Act No. 5386.

For example see Securities and Exchange Commission, Securities Act Release No. 5704 (6 May 1976).

Securities and Exchange Commission, Act Nos. 33-6130 and 34-16224.

New York Times, “U.S. Steel Disclosure Criticized,” (28 September 1979).

Journal of Accountancy,” News Brief (June 1981), p. 23.

Cannon J. ( Halloran J. , ed.), Environmental Steel (New York: Praeger Publishers, 1974).

Ibid., p. 144.

For example see Canty C. Perry F.G. Jr. Woodland L.R. , “Economic Impact of Pollution Abatement on the Sulfite Segment of the U.S. Pulp and Paper Industry, Tappi (September 1973), pp. 52–55; and Bragdan J. Marlin J. , “Is Pollution Profitable,” Risk Management (April 1972), pp. 9–18.

Peskin H. Seskin E. (eds.), Cost-Benefit Analysis and Water Pollution Policy (Washington, D.C.: The Urban Institute, 1975), p. 10.

U.S., Federal Register, “Environmental Protection Agency Assessment and Collection of Noncompliance Penalties by EPA and Approval of State Noncompliance Penalty Program” (28 July 1980), p. 50086–50258.

Bauer R.A. Fenn D. , The Corporate Social Audit (Russell Sage Foundation, 1972).

Longstreth B. Rosenbloom H.D. , Corporate Social Responsibilty and the Institutional Investor (New York: Praeger Publishers, 1973).

Buzby S. Falk H. , “A Survey of the Interest in Social Responsibility Information by Mutual Funds,” Accounting, Organization and Society (Third Quarter, 1978), pp. 191–201; idem, “Demand for Social Responsibility Information by University Investors,” The Accounting Review (January 1979), pp. 23–27.

Belkaoui A. , “The Impact of the Disclosure of Environmental Effects of Organizational Behavior on the Market,” Financial Management (Winter 1976), pp. 26–31.

Ingram R. , “An Investigation of the Information Content of (Certain) Social Responsibility Disclosures,” Journal of Accounting Research (Autumn 1978), pp. 270–285.

Freedman M. Jaggi B. , “The Relationship Between the Types of Pollution Information Disclosure and Investors' Reaction,” Proceedings, the Southeast Regional Meeting of the American Accounting Association (1980).

Ingram R. Frazier Katherine , “Environmental Performance and Corporate Disclosure,” Journal of Accounting Research (Autumn 1980), pp. 614–622.

Jaggi B. Freedman M. , “An Examination of the Association between Pollution Disclosures and Economic Performance of Firms,” unpublished manuscript, 1980.

Spicer B. , “Investors, Corporate Social Performance and Information Disclosure: An Empirical Study,” The Accounting Review (January 1978), pp. 94–111.

Jaggi Freedman , “An Examination.”