What Disclosure Does the Corporations Law Require in Relation to Environmental

What disclosure does The Corporations Law require in relation to environmental impact?

A) An entity that is subject to any significant environmental regulation under a law of the Commonwealth, state or territory must provide details of the entity's performance in relation to the environmental regulation in the Directors' Report.
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.