Ark. Code Ann. § 8-1-310: Burden of proof

(a) A party asserting the environmental audit privilege under § 8-1-303 has the burden of proving the privilege, including if there is evidence of noncompliance with federal or state law or extensions thereof, and proof that appropriate efforts to achieve compliance were promptly initiated and pursued with reasonable diligence.

(b) A party seeking disclosure under § 8-1-307 has the burden of proving the privilege is asserted for a fraudulent purpose.