United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-07-14 monographic deposited born digital 80 p. GA 1.13:GAO-04-808 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-808 P0b002ee18038d818 f:d04808 DGPO 2010-08-12 2011-05-04 GAOREPORTS-GAO-04-808 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-808 GAO-04-808 Environmental monitoring Financial disclosure Financial records Information disclosure Investment companies Investment planning Liability (legal) Monitoring Reporting requirements Requirements definition Surveys Stakeholder consultations Other Written Product A10929 To help investors make informed decisions, the Securities and Exchange Commission (SEC) enforces federal securities laws requiring companies to disclose all information that would be considered important or "material" to a reasonable investor, including information on environmental risks and liabilities, in reports filed with SEC. To monitor companies' disclosures, SEC reviews their filings and issues comment letters requesting revisions or additional information, if needed. This report addresses (1) key stakeholders' views on how well SEC has defined the requirements for environmental disclosure, (2) the extent to which companies are disclosing such information in their SEC filings, (3) the adequacy of SEC's efforts to monitor and enforce compliance with disclosure requirements, and (4) experts' suggestions for increasing and improving environmental disclosure. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-808/html/GAOREPORTS-GAO-04-808.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-808/pdf/GAOREPORTS-GAO-04-808.pdf GAO-04-808 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-808 Other Written Product GAO-04-808; Environmental Disclosure: SEC Should Explore Ways to Improve Tracking and Transparency of Information; Environmental monitoring Financial disclosure Financial records Information disclosure Investment companies Investment planning Liability (legal) Monitoring Reporting requirements Requirements definition Surveys Stakeholder consultations