On March 6, 2024, the US Securities and Exchange Commission (SEC) approved a new rule requiring most public companies report their climate risks and greenhouse gas emissions. The final rule introduces significant new climate disclosure requirements for many organizations, though it also omitted some elements of the proposed rule (such as Scope 3 emissions reporting).
Here’s the key facts you need to know---plus why US companies should still be thinking about Scope 3 supply chain emissions.