What Disclosure Does Companies Act Require in Relation to Environmental

question 3

Multiple Choice

What disclosure does Companies Act require in relation to environmental impact?

• A)Section 417 of the Companies Act (GB) requires directors to include review of the business in the Directors' Report.This must consider the impact of the company on the environment.
• B)An entity that has a licensing arrangement with an Environmental Protection Agency must disclose the terms and nature of the agreement and details of its compliance with the agreement in the management discussion section of the annual report.
• C)An entity that emits any of the substances on the list of 90 such substances measured in the National Pollution Index is required to report the verified measurement of its emission levels of those substances in the Directors' Report.
• D)An entity that has a licensing arrangement with an Environmental Protection Agency must disclose the terms and nature of the agreement and details of its compliance with the agreement in the management discussion section of the annual report; and an entity that emits any of the substances on the list of 90 such substances measured in the National Pollution Index is required to report the verified measurement of its emission levels of those substances in the Directors' Report.

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Geographic Regions

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