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American Bar Association Environmental Disclosure Committee

This Committee focuses on: 1) legally mandated SEC and financial statement disclosure of environmental matters, including the requirements of Sarbanes-Oxley; 2) non-legally mandated transparency/social responsibility disclosures of environmental matters to stakeholders; and 3) other related disclosures.


IFAC Sustainability Framework

This web-based tool targets professional accountants working in commerce, industry, the public sector, education, and the not-for-profit sector who the International Federation of Accountants believes can influence the way organizations integrate sustainability into their objectives, strategies, management, and definitions of success.

Developing and Documenting OSWER Cost Estimates

This guidance document addresses cost estimates of remedial alternatives developed during the remedial investigation/feasibility study process. The goals of this guidance are to improve the consistency, completeness, and accuracy of cost estimates developed to support the Superfund remedy selection process. To help achieve these goals, the document presents clear procedures and expectations, a checklist of cost elements, and example formats. It also identifies resources for estimating costs during the feasibility study. This guide is designed to help those with varying levels of cost estimating expertise, including: cost estimators, design engineers, technical support contractors, remedial project managers, and program managers.


Environmental Risk Resources Association

Environmental Risk Resources Association (ERRA) is a nonprofit association dedicated to helping its members utilize environmental insurance products to provide more valuable services to their customers. ERRA enhances the professional capabilities of its members through focused educational forums, technology enhanced knowledge management, and access to specialized multi-disciplined resources in fields related to environmental risk management.


Edison Electric Institute

Edison Electric Institute (EEI) monitors emerging accounting issues affecting the electric utility industry and responds to initiatives by federal agencies and standard-setting bodies to establish industry accounting policies.


Financial Accounting Standards Board

The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information.


International Accounting Standards Board

The International Accounting Standards Board is an independent, privately-funded accounting standard-setter based in London, UK. The IASB is committed to developing, in the public interest, a single set of high quality, understandable and enforceable global accounting standards that require transparent and comparable information in general purpose financial statements.


U.S. Securities and Exchange Commission

The mission of the U.S. Securities and Exchange Commission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation.



ABA Environmental Disclosure Committee

American Bar Association members can join the ABA's Special Committee on Environmental Disclosure and be automatically registered for the committee's informative list serve. Membership is not limited to lawyers.



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