The U.S. Securities and Exchange Commission is requiring large business to report on their (indirect) Scope 3 emissions. This reporting obligation comes in addition to company reporting on the carbon impact of its own activities and the power it consumes.

Key takeaways

A company’s reporting obligation would depend on a number of specific factors, which you can read more about in our blog post.
The final rule likely will face an administrative challenge.

Public concerns about federal policies around GHG emissions and climate change have risen.

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