Sullivan & Cromwell Discusses the Implications for Financial Institutions of Proposed SEC Climate Disclosure Rules
Reynolds Holding
APRIL 21, 2022
In particular, the disclosure of Scope 3 greenhouse gas emissions (which capture financed emissions) and climate scenario analysis will likely be mandatory for many financial institutions. Compliance with the proposed rules would be phased in (see Appendix A for disclosure compliance dates). Scope 3 GHG Emissions.
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