環(huán)境會計相關(guān)信息披露

1、礙E埃nvironm傲ental a捌ccounti癌ng案I版ssues，r擺eportin把g and d鞍isclosu按re 霸Abstrac安t 唉With cl爸eanup c阿osts of百 hazard唉ous was跋tes exp背ected t唉o run a案s high 翱as $500絆 billio愛n to $1啊 trilli拜on over盎 the ne把xt 50 y背ears, 埃environ叭mental翱 report按ing and按 disclo伴sure by岸 firms 扒in the 骯United 班States 哎during

2、襖the 200暗0s wil跋l becom案e more 捌prolifi疤c. This班 manusc柏ript se跋eks to 笆provide俺 an und班erstand鞍ing of 熬the mag鞍nitude 扮of 邦environ白mental挨 issues埃, a bri阿ef hist挨ory of 安the EPA矮, discu八ssion o阿f 安environ板mental翱 regula把tory ac俺ts and 案enforce襖ment, a鞍nd repo懊rting a叭nd disc胺losure 半require板ments b

3、哎y the S班EC and 凹FASB. 疤Introdu爸ction愛One of 凹the big跋gest co芭ncerns 礙that fi瓣rms wil氨l face 把in the 熬2000s 半will be板 report翱ing and靶 disclo斑sing of哀 盎environ胺mental吧 issues啊. By ea阿rly 199吧6, the 白Environ哎mental邦 Protec八tion Ag拜ency (E佰PA) had芭 identi奧fied ov叭er 36,0埃00 haza伴rdous w骯aste si啊tes in

4、盎the 拌United 按States藹, and t埃he iden案tificat挨ion of 愛additio板nal sit岸es cont隘inues. 半The EPA敖 estima傲tes tha暗t total絆 cleanu暗p costs笆 of all敖 identi絆fied ha埃zardous叭 waste 暗sites c般ould ru拔n as hi隘gh as $俺500 bil按lion to稗 $1 tri按llion o氨ver the哎 next 5盎0 years辦 (Jense鞍n and U盎nger 19骯91). In疤teresti

5、埃ngly, s熬ome of 邦the lar八gest pu鞍blic co骯rporati搬ons in 藹the 半United 邦States百 have b氨een ide佰ntified俺 by the絆 EPA as霸 respon絆sible p八arties.俺 般The 1,4爸05 most阿 seriou按sly con擺taminat唉ed prop版erties 靶have be愛en plac壩ed on t頒he Nati拌onal Pr愛ioritie柏s List 芭(NPL), 絆and are礙 common唉ly refe頒rred to瓣 as S

6、up敖erfund 翱sites. 半From th襖ese Sup懊erfund 八sites a癌lone, t骯he EPA 叭has ide擺ntified罷 more t愛han 15,霸000 Pot吧entiall搬y Respo骯nsible 背Parties板 (PRPs)疤 (Jense擺n and U壩nger 19傲91). (A襖 PRP is百 a pers耙on or e耙ntity d笆esignat白ed by t耙he EPA 壩as pote壩ntially愛 respon辦sible f鞍or the 擺costs i罷ncurred背 in cle啊a

7、ning u癌p the s胺ite(s).班) The a笆verage 阿cost to巴 clean 敖up a Su扒perfund笆 site i柏s estim翱ated to哀 be $35靶 millio班n (Dixo按n, Drez搬ner, an矮d Hammi哀tt 1993哎); more瓣 troubl襖esome s疤ites co扳uld run拌 as hig扳h as $1吧 billio案n each 埃(Jensen罷 and Un愛ger 199安1). To 氨date, o襖nly abo靶ut 498 爸of thes班e Super八fund

8、si拜tes hav叭e been 澳cleaned霸 up tot埃ally. 佰In ligh佰t of ti皚me and 斑resourc哀e commi盎tment c襖osts to板 clean 霸up thes柏e hazar盎dous wa拜ste sit百es, the阿 potent拔ial imp俺act on 巴some sp扮ecific 唉entitie把s could靶 be eno暗rmous. 班Accordi澳ngly, i翱t is lo霸gical t疤hat the般 public按 would 盎want to襖 know a礙bout th白e

9、exist埃ence of艾 any 背environ擺mental氨 issues芭 for wh伴ich a r斑eportin骯g entit拌y might芭 be hel笆d respo頒nsible.啊 With t愛his in 疤mind, t拌he unde暗rlying 敖purpose扒 for th芭is manu斑script 版is to p佰rovide 搬an unde背rstandi八ng of t暗he magn鞍itude o隘f 疤environ礙mental頒 issues耙 in the百 United鞍 States藹, a bri矮ef hist

10、搬ory of 按the 巴Environ哀mental翱 Protec艾tion Ag八ency, 暗environ熬mental隘 regula搬t(yī)ory ac埃ts and 奧methods扮 of enf疤orcemen阿t by th昂e EPA, 佰and cur盎rent di癌sclosur頒e requi阿rements柏 for co捌rporati板ons by 柏the Sec哎urities啊 and Ex稗change 俺Commiss隘ion (SE邦C) and 跋the Fin昂ancial 艾Account伴ing吧 Standa稗r(nóng)ds Boa八rd (F

11、AS氨B). 罷Magnitu瓣de of E絆nvironm盎ental P拜ollutio拜n扳Environ笆mental哎 pollut敖ion in 靶the 巴United 安States懊 is a m熬ajor is爸sue. In柏 assess搬ing 瓣environ昂mental藹 pollut奧ion, sp叭ecifica壩lly haz巴ardous 般wastes,隘 in thi百s count壩ry, the罷 EPA ma唉de the 捌followi凹ng stat把ements:百 胺There a胺re appr按oximate岸ly 240,吧

12、000, 0扳00 peop澳le in t把he 昂United 跋States艾. Try t吧o imagi扒ne a to安n of ha艾zardous啊 waste 埃piled n岸ext to 胺each of敖 them, 襖with an頒other t巴on adde壩d each 伴and eve佰ry year般. 胺Hazardo襖us wast霸e is pr俺oduced 啊in this翱 countr伴y at th佰e rate 拜of 700,澳000 ton哎s per d擺ay. Tha氨ts 250俺 millio罷n tons 罷per yea疤

13、r-enou霸gh to f辦ill the擺 Superd巴ome in 瓣New Orl啊eans霸 1,500 癌times o盎ver. (版Environ癌mental靶 Protec百tion Ag版ency 19稗87, p. 襖14) 背Althoug俺h it is熬 true t百hat the邦 amount壩 of haz把ardous 背waste i版s large昂, most 叭of this鞍 waste 頒is not 半dumped 懊directl擺y into 罷the env唉ironmen哎t. Give拔n suffi把cient i辦ncent

14、iv隘es, mos扒t of th扮e hazar拜dous wa罷ste pro艾duced p板robably翱 could 版be recy暗cled as扮 energy懊 source疤s or be傲 chemic跋ally st啊abilize拔d. 把However斑, in th案e past,把 public佰 corpor伴ations 拌were no哎t as kn礙owledge吧able ab百out the敗 impact般 of the盎se haza阿rdous w稗astes o矮n human阿s as th霸ey are 昂now. Ad版ditio

15、na拜lly, th般ey lack氨ed suff哀icient 拜incenti昂ves to,般 and we拜re not 鞍require唉d to, p耙roperly襖 dispos岸e of ha吧zardous翱 materi捌als. To傲day, th斑ese com半panies 靶are bei叭ng forc靶ed to a隘ddress 版their l頒ack of 矮foresig笆ht by a骯cceptan佰ce of r皚esponsi班bility 翱and, th辦erefore半, liabi藹lity fo愛r past 稗wastes.阿

16、This l八iabilit板y ultim吧ately l巴eads to拜 disclo柏sure by跋 public靶 corpor絆ations.板 The EP盎A is th吧e princ俺ipal fe搬deral a挨gency r岸esponsi扳ble for扮 identi阿fying t邦he comp皚anies t骯o be he鞍l(fā)d resp凹onsible盎 for th絆ese pas稗t waste安s. 捌History絆 of the扮 Enviro擺nmental敗 Protec巴tion Ag爸ency般Preside愛nt Rich般ard

17、M. 伴Nixon c暗reated 懊the 懊Environ靶mental盎 Protec絆tion Ag耙ency (E壩PA) as 懊an inde昂pendent隘 agency挨 of the邦 扒United 藹States疤 govern班ment by按 an Exe案cutive 扮Order e拜ntitled鞍 Reorg礙anizati哎on Plan拌 3 of 1芭970. W埃hile mo襖st fede瓣ral age百ncies h挨ave bee巴n creat伴ed by C壩ongress奧, the c愛reation敖 of an 柏agenc

18、y 岸by exec稗utive o案rder wa岸s uniqu耙e and i般mplied 盎lack of罷 legisl拜ative s敖upport.氨 辦Designe岸d to en盎sure th翱e prote耙ction o百f natio骯nal 扒environ安mental藹 health阿, the E壩PA has 拌not alw岸ays rec爸eived m礙eaningf案ul supp阿ort fro疤m Congr襖ess. Ea藹rly bud哎gets we般re meag瓣er, and百 the ag耙encys 案main he矮adqu

19、art哎ers in 拜Washing案ton, D.岸C. was 百located熬 in an 版old con霸dominiu瓣m。 (哎once班 owned 扮by Vice埃-Presid扒ent Spi襖ro Agne吧w, who 奧had tro爸uble se岸lling i拜t throu案gh regu昂lar rea搬l estat八e chann暗els). 耙Althoug盎h it re壩ceived 挨minimal跋 suppor瓣t origi愛nally, 鞍since i敗ts crea百tion tw般o decad俺es ago,阿 the EP

20、敗A has w岸itnesse挨d a gra百dual an艾d stead鞍y growt艾h in pu懊blic co罷ncern f佰or the 擺environ襖ment. D安uring t斑he 1970芭s, in i版ts firs叭t decad啊e of ex拜istence凹, the E阿PA focu按sed its癌 attent扮ion pri耙marily 罷on the 版impleme盎ntation柏 of maj叭or 哎environ擺mental挨 legisl昂ation e凹nacted 案by Cong巴ress. D耙uring t般

21、he next翱 decade爸, the 1矮980s, t版he agen懊cy bega笆n to tu爸rn its 按attenti搬on towa吧rd the 扮problem暗 of enf稗orcing 巴its man岸y statu盎tes. To皚day, 拔environ靶mental盎 concer背ns have拔 never 扳been hi拔gher in疤 the co隘untrys暗 social哀, econo捌mic, an靶d polit絆ical ag拜endas (敗Vincoli斑 1993).盎 In add耙ition, 敖there h凹

22、ave bee爸n sever扒al laws絆 passed霸 that a芭re dire愛ctly co岸ncerned挨 with 俺environ邦mental藹 issues斑. 矮Environ扳mental 耙Regulat盎ory Act癌s唉Some of扮 the mo哎re sign俺ificant暗 巴environ霸mental耙 federa柏l regul阿ations 搬in the 矮United 案States 斑include頒: 藹Clean A跋ir Act 阿(CAA) -矮 1963 (捌revised半 and am骯ended i芭n 196

23、7,叭 1970, 拌1972, 1凹977, an鞍d 1990)拜; Clean版 Water 跋Act (CW俺A) - 19伴72 (ame扮nded in案 1977 a安nd 1987拔); Fede壩ral Ins骯ecticid佰e, Fung扳icide a扮nd Rode唉nticide笆 Act (F皚IFRA) -骯 1949 (翱amended扒 in 197盎2 and 1氨978); H藹azardou翱s Mater伴ial Tra斑nsporta伴tion Ac扮t (HMTA胺) - 197芭5; Toxi白c Subst八ances A啊ct (TSC翱A

24、) - 19疤76; Res柏ource C安onserva癌tion an矮d Recov吧ery Act斑 (RCRA)矮 - 1976唉 (amend俺ed in 1邦980 and半 1984);伴 Compre襖hensive般 跋Environ伴mental鞍 Respon澳se, Com敖pensati跋on and 骯Liabili拔ty Act 搬(CERCLA盎) (Supe挨rfund) 襖- 1980;皚 Superf凹und Ame壩ndments板 and Re胺authori爸zation 佰Act (SA胺RA) - 1伴986 (am藹ended 1啊991)

25、; H叭azardou扳s Waste般 Operat伴ions an吧d Emerg白ency Re鞍sponse 暗(HAZWOP扳ER) - 1昂990; Po背llution壩 Preven皚tion Ac巴t (PPA)扳 - 1990白. 澳Each of罷 these 皚federal壩 acts g癌ives th暗e EPA a扮nd othe安r feder皚al agen拜cies th啊e abili奧ty to e百nforce 吧cleanup擺 of aba擺ndoned 白and exi傲sting h矮azardou安s waste耙 sites 班and t

26、o 扒impose 矮liabili矮ty on r懊esponsi俺ble par斑ties to白 pay fo版r the c埃leanup.靶 矮As the 奧enactme胺nt date擺s of th叭ese fed昂eral ac罷ts indi扳cate, p藹rior to愛 1970 皚environ扮mental拌 regula頒tion wa捌s limit愛ed. Sin拜ce the 靶creatio襖n of th拌e EPA, 礙there h疤as been稗 a subs板tantial敗 increa傲se in 般environ哀mental藹 aw

27、aren般ess by 拜the pub胺lic tha壩t has l伴ed dire襖ctly to懊 a larg絆e numbe稗r(nóng) of go邦vernmen唉tal reg敖ulation搬s. Each挨 of the扒se 昂environ邦mental扮 acts h捌as cont稗r(nóng)ibuted岸 direct跋ly to o壩ur coun愛trys o八verall 吧intent 八to cont板rol haz按ardous 叭wastes.捌 One of翱 the mo阿st sign壩ificant礙 acts r罷elated 奧to 版environ班m

28、ental昂 issues暗 is the澳 Superf凹und Act按 (CERCL巴A). 敗Financi版al Repo扮rting a拌nd Disc跋losure HYPERLINK /ehost/detail?vid=18&hid=13&sid=5ff02ac3-d769-4b6b-b890-6a3d41896e91%40sessionmgr103&bdata=JmFtcDtsYW5nPXpoLWNuJnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#toc#toc l toc#toc o Financial Reporting and Disclosure 拜This

29、 ma捌nuscrip頒t will 癌now rev捌iew dis礙closure絆 requir懊ements 班of the 頒Securit啊ies and搬 Exchan扮ge Comm哀ission 盎and the斑 Financ版ial 鞍Account癌ing皚 Standa藹rds Boa八rd. The唉 simila靶rities 昂and dif鞍ference拜s of th啊ese req霸uiremen愛ts and 懊how the哀y inter哀face wi凹th EPA 板require隘ments i巴s empha癌sized. 胺These t

30、板opics c埃ontribu案te The 柏SEC dis礙closure巴 requir靶ements 芭for 叭environ柏mental藹 liabil霸ities h安ave evo隘lved di耙fferent捌ly from壩 those 罷of the 奧Financi安al 拜Account阿ing啊 Standa擺rds Boa叭rd (FAS啊B). The拔 SEC ma傲ndates 敖that co跋rporati埃ons fil伴e a rep笆ort if 傲polluti胺on expe擺nditure跋s have 隘a mater佰ial eff

31、阿ect on 八their e絆arnings斑. SEC r阿egulati熬on S-K 爸require澳s that 霸certain扒 types 柏of 芭environ安mental捌 inform壩ation b柏e discl礙osed: 藹The mat罷erial e暗ffects 藹that co鞍mplianc埃e with 案federal罷, state邦, and l耙ocal 皚environ板mental襖 laws m襖ay have埃 upon c暗apital 壩expendi拜tures, 埃earning疤s, and 壩competi敖tive

32、 po耙sition.昂Litigat襖ion pen奧ding or啊 known 疤to be c背ontempl拜ated by跋 a gove佰rnment 安authori百ty purs把uant to挨 federa安l, stat敖e, and 跋local 唉environ暗mental芭 regula斑tions.頒 拜Any oth俺er 哀environ敗mental瓣 inform隘ation o礙f which哀 a prud絆ent inv岸estor o暗ught to擺 be inf柏ormed. 捌(Willia捌ms and 稗Phillip皚s 1994

33、,疤 p. 31)藹 邦For sus爸tainabl叭e progr俺ess of 拔a compa啊ny, con昂structi靶ve info巴rmation敖 disclo扮sure is芭 requir疤ed as t俺he soci安al擺 鞍respons暗ibility襖 of the巴 compan懊y, part拜icularl藹y for t般he info靶rmation吧 that h跋as impo百rtant s氨ocial m拌eaning.霸 At the案 襖same ti熬me, suc背h an ap跋proach 般establi巴shes th襖e

34、 socia壩l evalu埃ation o擺f the c霸ompany.霸 High e唉xpectat暗ions ar岸e班 扒imposed皚 on env俺ironmen絆tal acc哎ounting胺 as one俺 of the邦 enviro暗nmental盎 inform斑ation s絆ystems 霸involve凹d with昂 氨compani啊es and 絆introdu百ction o搬f the s埃ystem i柏n as ma搬ny comp奧anies a安s possi澳ble and般 accumu罷lation 敗of翱 隘announc翱eme

35、nts 扒are str俺ongly r哎equeste八d.扒This gu鞍ideline把 clarif斑ies the百 signif皚icance 唉of envi扮ronment胺al acco搬unting 耙in Chap翱ter 1, 岸indicat邦es埃 敖environ辦mental 埃costs, 安environ骯mental 熬effects板, and e懊conomic拜al effe頒cts ass骯ociated白 with e扳nvironm霸ental搬 斑measure埃s in Ch懊apters 般2 and 3板 as the瓣 elemen

36、耙ts that爸 form t拔he envi斑ronment澳al acco凹unting 熬system.半 The拔 翱guideli把ne has 凹discuss案ed the 傲concept瓣 of mea搬suring 敗each el敖ement. 藹Compani敖es try 矮to inst按all the芭 案environ版mental 笆account俺ing sys霸tem and敗 use th氨e syste稗ms for 版various昂 cases 昂using t拜he info扮rmation頒.拔Enterpr凹ises us罷ing the板

37、ir data八bases, 哎which a敗re deve版loped u矮sing an暗 enviro罷nmental扒 accoun擺ting sy唉stem, c柏an背 跋use the哎m for t昂heir in版ternal 百environ靶mental 案managem凹ent or 哀adminis愛tration八 manage半ment an伴d for a拜nnounci昂ng搬 頒the imp辦lementa昂tion st巴atus of靶 enviro般nmental啊 conser叭vation 翱externa皚lly as 熬a part 俺of

38、 info礙rmation哎 disclo跋sure. I跋n拜 拜the int笆ernal u絆se, sin襖ce the 挨indepen巴dence a扮nd uniq拌ueness 岸of the 百company八 can be巴 demons矮trated,絆 this g吧uidelin叭e搬 八simply 骯indicat罷es the 芭basic c敗oncepts藹 descri埃bed in 擺Chapter瓣s 1 to 胺3.扳When di矮sclosin絆g infor懊mation 唉externa扒lly, co巴mpanies鞍 must c埃ons

39、ider澳 integr襖ity and安 common跋ality t骯hat ena擺ble敗 八the sys傲tem to 俺be a so昂cial sy柏stem fo搬r distr骯ibution般 of cor佰rect in柏formati捌on to u壩sers. W跋hile re哎commend跋ing辦 八positiv胺e annou敗ncement案 of env頒ironmen瓣tal acc按ounting背 inform捌ation, 奧this gu疤ideline懊 also d般iscusse岸s as re敗quired背 藹the con拜ce

40、pt fo拜r the f跋ramewor壩k of en搬vironme藹ntal ac跋countin奧g requi扳red for熬 announ昂cing in捌formati挨on asso把ciated跋 版with su俺mmarize叭d envir凹onmenta骯l accou頒nting, 吧concept骯 regard啊ing the版 framew矮ork of 扳environ襖mental 佰account爸ing,癌 阿the ite半ms to b爸e measu氨red and壩 the co捌ncept. 隘This gu挨ideline壩 also

41、a唉ssumes 礙users o熬f envir俺onmenta暗l repor板ts,把 按that is辦, consu愛mers, i吧nvestor翱s, and 稗local r半esident班s as th絆e main 傲receive哎rs of e扳nvironm頒ental a拜ccounti霸ng跋 鞍informa把tion.敗When an頒 enviro絆nmental哎 accoun邦ting sy案stem is邦 summar百ized ba俺sed on 盎the con吧cept th斑at has 笆been de骯scribed耙 拔in this

42、熬 guidel案ine, th懊e forma矮ts show按n below扳 can be班 used f礙or anno八uncing 奧environ藹mental 佰account把ing耙 阿informa俺tion. O傲f cours岸e, the 霸idea is伴 to use百 the me搬t(yī)hod th艾at can 壩most ap礙propria罷tely ex昂press i笆ndividu疤al奧 鞍informa皚tion an般d the m佰ethod i半s not r藹estrict按ed. Thi傲s guide八line su傲ggests 拜

43、three a爸nnounce板ment fo矮rmats t半o矮 熬enable 疤selecti頒on of a哎 format安 accord擺ing to 傲the pol捌icy for骯 summar昂izing e傲nvironm爸ental a八ccounti稗ng info按rmation拔 般and the傲 degree疤 of imp哎lementa版tion pr背ogress.隘 The co版ntents 案announc壩ed by e背nvironm唉ental a襖ccounti埃ng and 矮the疤 昂descrip白tions i澳n envir拔

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57、 the p版ublic. 板環(huán)境會計的問題邦、報告和披露摘要耙隨著未來50年拌清理危險廢物的吧費用將高達五千愛億美元到一萬億邦美元，所以21熬世紀美國公司在哎環(huán)境披露和報告埃方面將進一步完般善。這篇文章的岸寫作目的主要是安對美國證券交易拌委員和財務會計班準則委員會的環(huán)俺境管理行為和執(zhí)絆法措施，以及信吧息披露的要求和隘報告，環(huán)保署的捌歷史和環(huán)境問題吧有個簡單的了解前言部分背21世紀對企業(yè)耙關(guān)注的焦點之一敗就是，將面臨環(huán)耙境問題的披露和安報告。早在19搬96年，美國環(huán)阿境保護局就確定昂了36000多挨個在美國存在的礙危險廢物的工廠邦，并且這項工作按繼續(xù)進行著.1捌991年時，美哎國環(huán)保署就顧及耙

58、所有已經(jīng)查明了頒的存在危險廢物般的工廠的清理費阿用在為未來50扮年內(nèi)將達到五千罷億美元到一萬億扒美元。有趣的是笆，在美國一些最邦大的公共企業(yè)已安經(jīng)被環(huán)保署確定凹為責任方。絆1405種污染氨最嚴重的產(chǎn)業(yè)已唉經(jīng)被視為不良土般地放到污染名單柏。僅從這些超級半場所上，美國環(huán)笆保署又確定了1霸5000多家潛耙在的責任方。每奧清理一個不良地隘點需要3500扒萬美元，而有些壩更麻煩的地點的奧清理費會高達1捌0億美元。到目懊前為止，僅有4懊98個地方被完阿全清理干凈。艾由于清理這些存安在危險廢物的場傲所需要很多的人疤力和物力，因此芭產(chǎn)生的一些實質(zhì)俺性的影響可能是芭巨大的。因此市八民想了解一些可敖能被追究責任的

59、芭報告實體是否存擺在任何的環(huán)境問襖題。考慮到這一皚點，這篇文章的叭根本目的就是為頒了對美國的環(huán)境半問題、環(huán)境署的氨發(fā)展歷史、環(huán)境唉管理行為和執(zhí)行稗情況，以及美國熬證券交易委員會氨和財務會計準則靶委員會的披露要哎求。環(huán)境污染的規(guī)模扳環(huán)境污染在美國巴是一個重要的問霸題。美國環(huán)保局靶在進行環(huán)境污染把評估時，特別是按對危險廢物的污襖染評估，提出了礙一下聲明：美國隘大約有2億4千拌萬居民，試著想阿象每個人身邊堆哀一噸的危險廢物邦，并且以每年增稗加一噸的速度增扒長。危險垃圾在暗美國每年以70敖0000噸的速霸度增長，到了每霸年2.5噸的時稗候，就足以天不阿新奧爾良超級穹柏頂體育場150罷0次。雖然這些阿數(shù)

60、額巨大的危險佰垃圾的大部分并愛不直接進入環(huán)境把是事實。如果給皚與足夠的經(jīng)費，壩大部分的危險垃盎圾也坑帶來巨大耙的再生能源，或哎使其化學性質(zhì)穩(wěn)版定。伴在過去那些公共案企業(yè)不了解危險癌垃圾對人類的影拔響。此外，在妥班善處理有害物質(zhì)敗方面他們?nèi)狈ψ惆粔虻莫剟?，和強拜制性的要求?，F(xiàn)唉在，這些企業(yè)也翱被迫接受由于他凹們?nèi)狈h見而導盎致對過去的廢物按處理的責任。這般種責任最終導致拔公共企業(yè)的信息佰的披露。環(huán)保署礙是確定那些過去昂的廢物由誰處理盎的主要的聯(lián)邦機芭構(gòu)。環(huán)保署的發(fā)展史扒尼克松總統(tǒng)在任盎期間發(fā)布一個行澳政命令將環(huán)保署巴作為一個獨立的板機構(gòu)，題為皚“敖1970年重組艾計劃疤”熬。大部分聯(lián)邦機柏構(gòu)的建