SEC’s Proposed Rules on Climate-Related Disclosures
The Energy Law Blog
MAY 9, 2022
The challenges exist with respect to the disclosure of Scope 3 emissions, which are defined as all indirect GHG emissions not otherwise included in a registrant’s Scope 2 emissions that occur in the upstream and downstream activities of a registrant’s value chain. [4] 2] SEC Press Release, Statement from SEC Chair Gary Gensler, [link]. [3]
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