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“Book ’em Danno!” Environmental liability disclosure in a post Sarbanes-Oxley environment

by Spears, Sarah R.

Abstract

Despite increasing legal and social pressure to reduce environmental impact, many corporations continue environmentally damaging industrial practices. This study seeks to understand the impact of accounting policies articulated in the Sarbanes-Oxley Act of 2002 (SOX) by studying changes in the PERI Toxic 100 Air Polluters index, pre and post SOX. Results suggest that full recognition of environmental liabilities in corporate financial statements has not increased since 2002, but important differences between companies showing improved environmental impact and those who have yet to implement changes are elucidated.

Note

Colorado College Honor Code upheld.

Includes bibliographical references.

Administrative Notes

Colorado College Honor Code upheld.

Copyright
Copyright restrictions apply.
Publisher
Colorado College
PID
coccc:7952
Digital Origin
born digital
Extent
None pages : illustrations, map(s).
Thesis
Senior Thesis -- Colorado College
Thesis Advisor
Laux, Judy
Department/Program
Economics and Business
Degree Name
bachelor
Degree Type
Bachelor of Arts
Degree Grantor
Colorado College
Date Issued
2013