SEC Climate Disclosure Rule SEC-CLM-13: GHG Scope 1 Emissions Disclosure

For large accelerated filers and accelerated filers (excluding smaller reporting companies and emerging growth companies), disclose Scope 1 emissions if material, expressed in metric tonnes of CO2 equivalent, with disaggregation by constituent gas. Note that the final rule provisions on GHG disclosure were stayed in April 2024 pending judicial review.