SEC Proposes Climate Change Disclosure Rules Applicable to Public Companies
Eye on ESG
MARCH 22, 2022
Notably, and subject to certain exceptions and transitional provisions discussed below, the proposed rules would require that registrants disclose: Direct greenhouse gas (GHG) emissions (Scope 1) and indirect GHG emissions from purchased electricity and other forms of energy (Scope 2); and. NEW ITEM 1500 OF REGULATION S-K: DEFINITIONS .
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