The practice of environmental law is generally understood to include the environmental impact aspects of land use planning, including assessments and approvals before various municipal boards, environmental assessment boards, municipal, city and town councils and committees; the environmental aspects of natural resource (mining, forestry, oil and gas, hydro-electric, etc.) and other projects, including impact assessments and approvals before various federal and provincial regulatory boards and review panels; transactional work including the overseeing of corporate/commercial due diligence regarding mergers and acquisitions, property transactions, public offerings, financings and the preparation and negotiation of appropriate representations, warranties, indemnities and risk allocation agreements; lender liability and the liability of receivers and trustees in bankruptcy regarding environmentally sensitive assets; waste management and disposal; reservoir leakage, storage, transportation and handling of toxic, hazardous or dangerous goods and waste, emission of atmospheric pollutants and effluents; marine pollution including oil pollution from ships, claims arising from shipments of hazardous goods and noxious substances by sea and preparation of spill response and preparedness plans; occupational health and safety with respect to toxic or hazardous goods or substances; environmental site audits and assessments; contaminated sites including remediation of contaminated soil and ground water; insurance coverage, claims and liability regarding environmental impairment; civil litigation, prosecutions and hearings including representation of corporations, officers, directors, employers and governments during investigations, seizures and subsequent proceedings relating to the clean-up of contaminated properties, spills and other environmental offences; overseeing the development of environmental management systems, spill response plans and general regulatory compliance.