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] 3] Id. ( [link] ). [4] 4] See proposed 17 CFR 229.1500(r).
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