SEC Climate Disclosure Rule 1506(a): Item 1506(a) and (c): attestation report over Scope 1 and Scope 2 emissions

A registrant required to disclose Scope 1 and/or Scope 2 emissions must include an attestation report covering that disclosure: at least limited assurance for accelerated filers and large accelerated filers from the third fiscal year after their Item 1505 compliance date, and reasonable assurance for large accelerated filers from the seventh. The engagement must follow standards that are publicly available at no cost or widely used for GHG assurance and set by a body that followed due process including public comment; the report's form and content follow that standard. A registrant that obtains voluntary assurance before assurance is required follows 1506(e); voluntary assurance after that must meet 1506(b) to (d) and use the same standard as the required assurance.