A new climate-risk disclosure rule that the U.S. Securities and Exchange Commission (SEC) is expected to finalize this year is dividing companies, industries, and lawmakers. SEC’s proposed rules to “Enhance and Standardize Climate-Related Disclosures for Investors” include requirements for listed companies to report the so-called Scope 3 emissions.
Those are the greenhouse gas emissions from the outside suppliers and vendors up and down a company’s supply chain. The proposed requirements, of course, also…Companies Lash Out At SEC’s Proposed Scope 3 Rules
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