Disclosing Emissions Here and Over the Pond: What You Need to Know

The Securities and Exchange Commission is about to announce long-awaited rules on emissions disclosure. In Europe, where new legislation is already in place, some companies will need to start complying in 2024. These twin initiatives will impact companies large and small. But which regulatory bodies will audit this data? Is Scope 3 included? And which companies are required to disclose? Experts who have been tracking the two developments will share their thinking on the likely shape of the final SEC rule and the implications for the EU legislation on U.S. businesses.