SEC Climate Disclosure Rule 1502(g): Item 1502(g): internal carbon price, where material

What does 1502(g) require?

If the use of an internal carbon price is material to how the registrant evaluates and manages a climate-related risk identified under Item 1502(a), disclose in the reporting currency the price per metric ton of CO2e and the total price, including how the total price is estimated to change over the short-term and long-term horizons. If more than one internal carbon price is used, give this for each and explain why different prices are used. If the entities and operations covered by the internal carbon price differ materially from the organisational boundaries used for GHG emissions under Item 1505, briefly describe the difference. Within the Item 1507 safe harbor.