SEC Climate Disclosure Rule 1505(a): Item 1505(a): Scope 1 and Scope 2 emissions of large accelerated and accelerated filers, where material

What does 1505(a) require?

A large accelerated filer or accelerated filer must disclose its Scope 1 and/or Scope 2 emissions, if material, for the most recently completed fiscal year and, to the extent previously disclosed in a Commission filing, for the historical years in the financial statements: each scope separately and in the aggregate in CO2e, any individually material constituent gas disaggregated, and gross of any purchased or generated offsets. Smaller reporting companies and emerging growth companies are exempt, and emissions from a manure management system may be excluded while federal law restricts funds for that provision. Scope 3 emissions are not required.