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 ...

Companies face various challenges when they report on “Scope 3,” or indirect, greenhouse gas emissions. Under the U.S. Securities and Exchange Commission (SEC)’s March 2022 climate-related rule ...

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 ...

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 ...

This analysis is by Bloomberg Intelligence Senior ESG Analyst Rob Du Boff. It appeared first on the Bloomberg Terminal. The SEC’s proposed climate rule may bring clarity to help investors manage risks ...

In their Second Circuit Review, Martin Flumenbaum and Brad S. Karp, analyze a case in which the court clarified the circumstances and manner in which a corporate party can supplement its prior ...