SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns

SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns

Date: May 24, 2012
Creator: Shorter, Gary
Description: Issues regarding the Congressional appeal of the January 27, 2010 SEC-published 'Commission Guidance Regarding Disclosure Related to Climate Change', which clarifies how publicly traded corporations should apply existing SEC disclosure rules to certain mandatory financial filings with the SEC regarding the risk that climate change developments may have on their businesses.
Contributing Partner: UNT Libraries Government Documents Department
Business and Labor Spending in U.S. Elections

Business and Labor Spending in U.S. Elections

Date: October 28, 1997
Creator: Cantor, Joseph E
Description: Federal election law has long prohibited corporate and union spending in federal elections, but distinctions in statutes and judicial rulings have opened avenues by which these groups have been able to spend money in the electoral process. Business groups make particular use of political action committee (PAC) donations to candidates and soft money donations to parties. Unions made prominent use of issue advocacy in 1996, but labor’s political strength lies in exempt activity communications with members. This report explains these tools and their use in today’s elections.
Contributing Partner: UNT Libraries Government Documents Department