SEC Climate Disclosure Rule 1505(b): Item 1505(b): methodology, boundaries, protocol and estimates

What does 1505(b) require?

Describe the methodology, significant inputs and significant assumptions used to calculate the disclosed emissions, including: the organisational boundaries and how they were determined (explaining any material difference from the consolidated financial statement scope); the operational boundaries, including how emissions and sources were categorised; and the protocol or standard used, including the calculation approach, the type and source of emission factors and any calculation tools. Reasonable estimates may be used if the assumptions and the reasons for using them are described.