Open AccessEnvironmental Accounting: Issues, Reporting And Disclosure
Author(s) -
Paul D. Hutchison
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v16i4.2052
Subject(s) - enforcement , accounting , business , span (engineering) , political science , law , engineering , civil engineering
With cleanup costs of hazardous wastes expected to run as high as $500 billion to $1 trillion over the next 50 years, environmental reporting and disclosure by firms in the United States during the 2000's will become more prolific. This manuscript seeks to provide an understanding of the magnitude of environmental issues, a brief history of the EPA, discussion of environmental regulatory acts and enforcement, and reporting and disclosure requirements by the SEC and FASB.