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Unpacking the SEC’s Climate-Related Disclosures: A Quick Tour of the Issues

Reynolds Holding

In this light, the SEC has proposed several “accommodations” with respect to Scope 3 disclosures, including (i) a special safe harbor from liability, (ii) an exemption for smaller reporting companies, (iii) delayed compliance dates for Scope 3 emissions disclosure, and (iv) different “attestation” standards for Scope 3 data.