US climate risk disclosure rule provides inclusion of Scope 3 emissions, offsets

Published 19:10 on March 21, 2022  /  Last updated at 02:32 on March 22, 2022  / /  Americas, International, US, Voluntary

The US Securities and Exchange Commission (SEC) released its highly-anticipated rule on climate-related financial disclosure on Monday, which includes a partial reporting requirement for companies’ indirect Scope 3 GHGs and mandate for firms to disclose offset usage.
The US Securities and Exchange Commission (SEC) released its highly-anticipated rule on climate-related financial disclosure on Monday, which includes a partial reporting requirement for companies’ indirect Scope 3 GHGs and mandate for firms to disclose offset usage.


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