Guide to the New SEC Climate Disclosure Rules
Capaccio
APRIL 22, 2024
Greenhouse Gas Emissions The rules require large accelerated filers (LAFs) and accelerated filers (AFs) to disclose material Scope 1 (direct) and Scope 2 ( i.e., electricity, steam, heating, or cooling) greenhouse gas emissions. AFs would need to meet this requirement by 2026, and smaller reporting companies and EGCs by 2027.
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