Broad-based corporate environmental impairment liability underwriting is becoming more sensitive to specific waste stream aspects and impacts by insurance underwriters to minimize exposure to long tail toxic torts. Standard and Poors in a 1995 reported long tail toxic tort liabilities will cost property/casualty insurers as much as $40 billion.

U.S. firms (ie. Ford, 3M, Monsanto, Nortel, Baxter, Polaroid, Procter and Gamble) identifying corporate exposure to toxic torts and overall environmental performance with an EMS are initiating a trend of corporate disclosure for investors with the annual release of environmental performance reports (EPR) to strengthen their index rating on the stock market.

Investors sensitive to corporate permit violations and toxic tort liabilities can review these annual environmental performance reports which include U.S. Toxic Release Inventory (TRI) in accordance with the Superfund Amendments and Reauthorization Act (SARA), Title Ill. Section 313 and also provide emissions, recycling and waste data.

U.S. firms looking to stay internationally competitive with a formal EMS are initiating a trend of corporate environmental disclosure for investors to also initiate a market strategy to incorporate comprehensive EMS to strengthen product demand and secure consumer market shares with a green image (label).