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  • Thumbnail for “Book ’em Danno!” Environmental liability disclosure in a post Sarbanes-Oxley environment
    “Book ’em Danno!” Environmental liability disclosure in a post Sarbanes-Oxley environment by Spears, Sarah R.

    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.