SEC Climate Disclosure Rule 1506(e): Item 1506(e): disclosure of voluntary assurance

A registrant not required to include an attestation report whose GHG emissions disclosure in the filing was subject to third-party assurance must disclose the assurance provider, the assurance standard used, the level and scope of the services, a brief description of the results, whether the provider has any material business relationships with or has provided material professional services to the registrant, and whether the provider is subject to an oversight inspection program (which one, and whether the assurance falls within it).