The SEC’s forthcoming rule on climate risk disclosures should be released expeditiously and, among other items, require concrete and specific disclosure of a company’s Scope 3 emissions. The ...

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. The opponents of Scope ...

The Securities and Exchange Commission on March 6 finalized rules mandating uniform public company climate disclosures, though removed one of the more stringent provisions featured in the proposed ...

“Even without the Scope 3 requirements in the final SEC rule, many US companies will still have to eventually calculate and report Scope 3, so it will be important to look beyond these rules to get a ...

With the U.S. Securities and Exchange Commission set to vote on its final rule on what emissions companies will be required to report, uncertainty remains for how small businesses will keep up, a ...

Ready or not: what in-scope firms should be doing to prepare for Phase 6 of the Uncleared Margin Rules Phase 6's lower threshold will bring smaller firms into scope, which typically have fewer middle ...