SEC Climate Disclosure Rule
Item 1504: Targets and goals – SEC Climate Disclosure Rule

SEC Climate Disclosure Rule 1504(d): Item 1504(d): carbon offsets and RECs used as a material component of target plans

If carbon offsets or renewable energy credits or certificates (RECs) are a material component of the plan to achieve climate-related targets or goals, separately disclose the carbon avoidance, reduction or removal represented by the offsets or the renewable energy represented by the RECs, the nature and source of the offsets or RECs, a description and location of the underlying projects, any registries or other authentication, and their cost.

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