Section of Environment, Energy, and Resources
Environmental Disclosure Committee - Newsletter Archive
Message from the Chair
Greg Rogers…1
Power Companies Agree to Expanded Disclosure of Climate Change Risk in Landmark Settlements with New York Attorney General
Seth Kerschner…2
ASTM Issues Draft Standard on Climate Change Disclosures
Lewis B. Jones…5
Modern Due Diligence: Opportunities and Challenges in the Green Economy
Mike Wallace and Michael Berg…7
Message from the Chair
Greg Rogers…1
The Fair Value of Environmental Liabilities
Simon Johnson, Robert Lipscomb, and Alisa Peters…1
The Sustainability Question
Mike Wallace…10
State of GHG Emissions Reporting in the Electric Utilities Industry
Laura Musikanski, Todd M. Williams, and Thomas A. Umenhofer…17
Message from the Chair
C. Gregory Rogers…1
Accounting and Disclosure Update
C. Gregory Rogers…2
Climate Change Disclosure: A Growing Issue for Publicly-Traded Companies
Scott D. Deatherage…8
Greenwash
Thomas P. Lyon and John W. Maxwell…20
Message from the Chair
Jeffrey A. Smith…1
Message from the Vice Chair for Newsletters
Scott Deatherage…1
SEC Order Provides Insight on Practices and Procedures for Setting Environmental Reserves
E. Donald Elliott, Kevin J. Klesh, and Ari G. Altman…2
Environmental Liability Estimation: Gradient Survey Shows Range of Practices and Uncertainty in Key Issues
David E. Langseth…5
Environmental Disclosure Due Diligence: Taking the Next Step in Environmental Due Diligence
C. Gregory Rogers…12
Committee Web Site, List Serve, and Hot Topics…20
Message from the Chair
Jeffrey A. Smith…1
Dialogue: Deciphering and Applying Critical Terms under FAS 143 and FIN 47—“Normal Operations” and “Associated with Asset Retirement”
Scott D. Deatherage, Editor, and Panelists Katie Pavlovsky, C. Gregory Rogers, Doug Clark, Sarah Slack, Kenneth S. Tramm and Steve Courcier…1
Special Committee on Environmental Disclosure Newsletter…22
Publicly Available Databases Aid FIN 47 Reporting
Jon Walker…23
Committee Web Site, List Serve and Hot Topics…25
Message from the Chairs
Jeffrey A. Smith and Thomas M. McMahon...1
New Standards for Financial Reporting of Environmental Liabilities: Introduction and Overview
Jeffrey A. Smith...2
Conditional Asset Retirement Obligations: New Standards for Reporting Environmental Liabilities
James M. Redwine and C. Gregory Rogers...5
Fair Value Measurement of Environmental Liabilities
C. Gregory Rogers...10
Duty to Investigate Conditional Asset Retirement Obligations
Scott D. Deatherage...16
Disclosure Requirements for Conditional Asset Retirement Obligations
Maureen M. Crough...22
Committee Web Site, List Serve and Hot Topics...24
Message from the Chairs
Jeffrey A. Smith and Thomas M. McMahon...1
Corporate Environmental Disclosures: Old Complaints, New Expectations
Kevin A. Ewing, Jason B. Hutt and Erik E. Petersen...2
Join Us!...15
The Potential Impact of the Aviall Decision
Janet Weller...16
Like to Write?...19
Enhancing Climate Change Disclosures after GAO Issues Report on SEC Disclosures
Stephen J. Humes...20
Committee Web Site and List Serve...22
Message from the Co-Chairs
Jeffrey A. Smith and Thomas M. McMahon...1
EPA's New Strategy for Determining the Role of EMSs in Regulatory Programs
George Wyeth and Jon Silberman...3
Reconciling Environmental Disclosure with Environmental Exposure: A Case for Environmental Risk Oversight
Peter Gilbertson...7
Directors and Officers May Face Uninsured Liability for Failure to Disclose Environmental Liabilities
Scott D. Deatherage...15
GAO Issues Report on Adequacy of Environmental Disclosure in SEC Filings at a Symposium Sponsored by Senators Corzine, Lieberman and McCain
Lesley C. Foxhall, Thomas M. McMahon and Jeffrey A. Smith...15
Message from the Co-chairs
Jeffrey A. Smith and Thomas M. McMahon...1
The Scope of the Special Committee on Environmental Disclosures ...2
Environmental Disclosure is in Interesting Times - the Powerful Confluence of Three Forces
Jeffrey A. Smith...3
Estimation of Environmental Liabilities for Purposes of Accrual and Disclosure: Recent Developments
Thomas M. McMahon...7
California Puts Pension Power to Work for Environmental Transparency
Jeffrey A. Smith and David J. Mandl...10
Calendar of Section Events...11
Committee News...12
Environmental Disclosure Navigation
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© 2009. American Bar Association. All rights reserved. The views expressed herein have not been approved by the ABA House of Delegates or the Board of Governors and, accordingly should not be construed as representing the policy of the ABA.
This newsletter is a publication of the ABA Section of Environment, Energy, and Resources, and reports on the activities of the committee. All persons interested in joining the Section or one of its committees should contact the Section of Environment, Energy, and Resources, American Bar Association, 321 N. Clark Street, Chicago, IL 60654.
