by James Lockhart-Smith, Maplecroft
0 Comments Click here to read/write comments
Tags: Corporate Governance, Business & Legal, International, Environmental risks
For many years, under the authority of the Children’s Online Privacy Protection Act (COPPA), the Federal Trade Commission has imposed special regulations on websites and online services that are either directed to children under 13 or whose owners or operators have actual knowledge that they are collecting personal information from children under age 13. On December 19, 2012, the FTC announced final, major changes to the COPPA Rule in response to advances in technology and internet use that have occurred since the COPPA Rule was first enacted.
0 Comments Click here to read/write comments
As 2013 progresses, governments throughout North America are considering whether and how to expand regulation of greenhouse gas (GHG) emissions in order to reduce climate change. For example, I recently wrote about California’s first sale of GHG emission allowance as part of its “AB 32” cap-and-trade program.
0 Comments Click here to read/write comments
Tags: Environmental risks, Environmental, EPA, Greenhouse Gas, ghg, climate change
In the concluding part of his year in review series, Barry Zalma selects his final choice of the most significant insurance law cases of 2012:
0 Comments Click here to read/write comments
Tags: Business & Legal, Insurance, Insurance Claims, Stormwater
Most public companies in the United States have a reporting year that ends on December 31. Such companies must report their financial results with the Securities and Exchange Commission (SEC) within 90 days (by April 1 this year since the 90th day is a Sunday), or sooner if they are an “accelerated filer” as defined by the SEC.
0 Comments Click here to read/write comments
Tags: Corporate Governance, Business & Legal, SEC, Accounting & Tax, Accountants, GAAP
The US Environmental Protection Agency (EPA) continues to expand and refine environmental compliance requirements, including those related to greenhouse gas (GHG) emissions. In particular, facilities and organizations subject to EPA's mandatory GHG emission reporting rules should be preparing to submit reports covering calendar year 2012. Even an entity that reported 2010 or 2011 emissions will still have to adjust its data collection and information reporting efforts. Although reports typically are due March 31, that’s a Sunday this year so April 1 is the date.
0 Comments Click here to read/write comments
Tags: Environmental risks, Environmental, EHS, EPA, ghg, fracking, climate change
If you’re responsible for hospital training requirements, and/or have responsibility for planning and carrying out a training program for your staff, you should know that OSHA regulations—such as the Hazard Communication Standard (HCS)—have been revised to conform to the UN’s Globally Harmonized System of Classification and Labelling of Chemicals.
1 Comment Click here to read/write comments
Tags: Corporate Governance, Employer Best Practices, Health & Safety, OSHA, Training, EHS, Hazcom
This is my third and final blog article on my thoughts on developments that may occur in 2013 in “Accounting Land” in the United States. I cover the activities at the Securities and Exchange Commission (SEC), the Public Company Oversight Board (PCAOB), the American Institute of Certified Public Accountants (AICPA), and, finally, the Governmental Accounting Standards Board (GASB).
0 Comments Click here to read/write comments
Tags: Corporate Governance, Business & Legal, SEC, Accounting & Tax, Accountants, US GAAP, GAAP, IFRS
Everyone has relationships in the workplace. Many relationships are purely professional, while some add personal elements, and one or more may even be very personal. Anti-discrimination laws may impose scrutiny on any relationship where at least one person is a manager or supervisor, or the owner of a small enterprise. In the U.S. these include laws (including Title VII of the federal Civil Rights Act of 1964, and comparable state laws), regulations and enforcement guidelines (from by the Equal Employment Opportunity Commission (EEOC) and state equivalents), and court cases applying these standards. In Canada these include comparable human rights and occupational health and safety regimes.
4 Comments Click here to read/write comments
Tags: Corporate Governance, Business & Legal, Employer Best Practices, Employee Rights, Workplace violence, EEOC, NLRB
This is the second of three blog articles on my thoughts on developments that may occur in 2013 in “Accounting Land” in the United States. In this article I discuss the joint projects that the U.S. Financial Accounting Standards Board (FASB) and its international counterpart, the International Accounting Standards Board (IASB), are working on. In my third blog article, I will cover the major activities at the Securities and Exchange Commission (SEC), the Public Company Oversight Board (PCAOB), the American Institute of Certified Public Accountants (AICPA), and, finally, the Governmental Accounting Standards Board (GASB).
0 Comments Click here to read/write comments
Tags: SEC, Accounting & Tax, Lease Accounting, Accountants, IFRS