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[국제환경법] 기업의 지속가능보고의 법적 쟁점(영문)

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레포트 > 경제경영계열
2011.04.12
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[국제환경법] 기업의 지속가능보고의 법적 쟁점(영문)에 대한 자료입니다.

I. Overview
II. Footsteps and Current Status of CSR
1. Short History of CSR
2. Current Trends and Status of CSR
A. Government’s leading role for CSR
B. Overlapping Guidelines
C. Accounting for Assurance
iv. Sustainable Investment & Stock Exchange Initiatives
III. U.S. Security Law and Environmental Disclosure
1. The Beginning: Natural Resources Defense Council Inc. v. SEC
2. Regulations
3. Sarbanes-Oxley Act
4. Lessons from U.S. Practice
IV. CSR in the context of M&A
1. Introduction: Non-financial Information and M&A
2. Environmental Reporting and New Accounting Standard
3. Field Specific M&A and Legal Issues
4. Conclusion
V. Financial Institutions and Corporate Sustainability Reporting
VI. Conclusion : Prospects and Strategies

본문내용

(1) What is material?
Certain provisions of the SEC apply only to matters that are “material” to the financial condition of the company. Therefore, interpretation and application of those provisions relates to the issue of “what is material”.
Item 101 of Regulation S-K requires that companies must disclose material effects that compliance with environmental law will have on earnings, competitive position, and capital expenditures. Item 101 (c) requires as follows :

“[A]ppropriate disclosure also shall be made as to the material effects that compliance with Federal, State and local provisions which have been enacted or adopted regulating the discharge of materials into the environment, or otherwise related to the protection of the environment, may have upon the capital expenditures, earnings and competitive position of the registrant and its subsidiaries.”

As clearly read from the text, precondition for disclosure is that the issue should be material, even it relates to the discharge of materials into the environment or otherwise related to the protection of the environment.
The U.S. Supreme Court provides what is considered material in TSC Industries v. Northway Inc . The court held that a company must disclose information if “[t]here is a substantial like likelihood that a reasonable investor would have found the omitted information important or that the missing facts would have altered the ‘total mix’ of information available to the investor.” Thus, a matter is generally thought of as “material” if a prudent investor would reasonably want to know about it. Size of the company could be relevant. And other factors such as compliance with regulatory requirements or concealment of an unlawful act could and should be brought into considerations.

#지속가능보고 #국제환경법 #환경법 #기업 #보고

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