Policy and Regulation, US

SEC adopts landmark – but weakened – climate disclosure rules

coal power plant emissions
Mandatory disclosure of Scope 1 and 2 emissions for US companies begins in 2026 or 2028, depending on the market capitalisation of the affected company (Photo: Bilanol/Envato)

Scope 3 emissions are out and mandatory disclosure of Scope 1 and 2 emissions is restricted to those from larger companies when they are material’ to business

The US Securities and Exchange Commission has voted to adopt the country’s first federal requirements for public companies to ...

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