SEC Climate Disclosure Rule 1505(c): Item 1505(c): timing of emissions disclosure and registration statements

What does 1505(c) require?

Emissions metrics for a Form 10-K may be incorporated by reference from the Form 10-Q for the second fiscal quarter of the following year, or given in a 10-K amendment by that 10-Q's due date; a foreign private issuer may amend its Form 20-F no later than 225 days after fiscal year end. In either case the annual report must state expressly that the information will be provided that way. In a Securities Act registration statement, Form 10 or Form 20-F registration, the emissions must be as of the most recent fiscal year ending at least 225 days before effectiveness (with the matching Form S-3 Item 12(e) and F-3 Item 6(g) rules for incorporation by reference, and Form 10-Q Item 1B).