SEC Proposes Climate Change Disclosure Rules Applicable to Public Companies
Eye on ESG
MARCH 22, 2022
All other companies would have an additional year to comply initially with the Scope 3 disclosure requirement beyond the compliance date for the other proposed rules. As proposed, smaller reporting companies would be exempt from the proposed Scope 3 emissions requirement. NEW ITEM 1507 OF REGULATION S-K: INTERACTIVE DATA REQUIREMENT.
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