Guide to the New SEC Climate Disclosure Rules
Capaccio
APRIL 22, 2024
Keeping this in mind, there is no one-size-fits-all solution for compliance with the new rules. 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.
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