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Narrative Analysis - Report

Key Focus

to provide certain disclosure if they voluntarily obtain assurance over any voluntary GHG. . emissions disclosure included in Commission filings.1222 However, requiring AFs and LAFs to. ...

periods for compliance with the GHG emissions disclosure and assurance requirements will. . provide additional time for registrants to seek out, and the markets to respond to increased. ...

their Scopes 1 and 2 emissions pursuant to the GHG Protocol, those registrants will incur an. . increased compliance burden if the Commission was to adopt the proposed GHG emissions. ...

Similarly, although one commenter recommended that the Commission require the. . disclosure only of targets or goals related to a registrant's GHG emissions,851 we decline to. ...

The Commission stated that by specifying minimum standards for the attestation. . provided with respect to GHG emissions disclosure by AFs and LAFs, the proposed rules should. ...

material climate risks such companies may be facing while limiting the overall costs to these. . registrants by alleviating the significant burdens associated with GHG emissions disclosure.. . The final rules provide that a registrant is not required to include GHG emissions from a ...

We believe that. . requiring similar disclosure for GHG emissions attestation providers to be included in the annual. . report or registration statement that contains the attestation report is appropriate because it will ...

impact a company's GHG emissions disclosure should be reported at least in its Form 10-K, if not in its. . quarterly reports, as this information could significantly impact an investor's decision-making). ...

view omission of the disclosure as having significantly altered the total mix of information made. . available.. . A registrant's Scopes 1 and/or 2 emissions may be material because their calculation and. ...

of a registrant's Scopes 1 and 2 emissions disclosure, in light of the benefits that assurance. . provides.. . Finally, the Commission stated in the Proposing Release that it did not propose to require. ...

relatedly stated that mandatory disclosure of GHG emissions would enable investors to evaluate. . a registrant's progress towards achieving any publicly announced transition targets and goals,909. ...

that the proposed additional disclosure requirements for registrants should further assist investors. . in understanding the qualifications and suitability of the GHG emissions attestation provider ...

provide a check on the accuracy and completeness of a registrant's GHG emissions disclosure. . before the information is provided to investors, which as explained above, will likely result in. ...

Consistent with the Commission's statement in the Proposing Release, in order to. . attest to Scopes 1 and/or 2 emissions disclosure, a GHG emissions attestation provider will need to include. ...

The Commission proposed to require the disclosure of a registrant's GHG emissions as of. . the end of its most recently completed fiscal year in its Exchange Act annual report for that year. ...

a registrant to provide its GHG emissions disclosure sometime after the Exchange Act annual. . report deadline.998 Commenters recommended that the Commission permit registrants to include ...

unfavorable results from voluntary assurance services when that information would be. . meaningful to an investor evaluating the reliability of a registrant's GHG emissions disclosure. ...

standard is widely used in the marketplace such that registrants, GHG emissions attestation. . providers, and investors have significant experience using, or evaluating disclosure assured. ...

registrants to continue to follow the GHG Protocol in this regard would mitigate the compliance. . burden of GHG emissions disclosure because those registrants would not be required to ...

which the voluntary assurance services relate.. . Under the final rules, a registrant is responsible for disclosing the required information ...

issuers and registered brokers and dealers and does not include attestation engagements for GHG emissions. . disclosure within its scope ...

Momentum supporting factors

(registrant,climate-related,risks,mitigate,registrants)

(registrant,risks,mitigate,registrants)

(registrant,risk,climate,information)

(climate-related,registrants,investors,disclosure)

(climate-related,registrants,mitigate,registrant)

Challenge supporting factors

(disclosure,emissions,commission,lafs)

(disclosure,emissions,ghg,commission,lafs)

(disclosure,ghg,commission,lafs)

(disclosure,emissions,ghg,compliance,increased)

(disclosure,emissions,ghg,registrants,compliance,increased)

(disclosure,emissions,ghg,registrants,increased)

(disclosure,emissions,registrants,compliance,increased)

(disclosure,ghg,compliance,increased)

(disclosure,ghg,registrants,compliance,increased)

(disclosure,ghg,registrants,increased)

(disclosure,registrants,compliance,increased)

(disclosure,emissions,registrants,compliance,scopes)

(disclosure,registrants,compliance,scopes)

(disclosure,emissions,commission,pursuant)

(disclosure,emissions,ghg,lafs,afs,commission)

Work-in-progress supporting factors

(disclosure,emissions,ghg,attestation,registrants,investors)

(disclosure,emissions,ghg,attestation,providers)

(disclosure,ghg,attestation,providers)

(disclosure,emissions,ghg,attestation,registered)

(disclosure,emissions,ghg,registrant,information,investors)

(disclosure,emissions,ghg,registrant,information,services)

(disclosure,emissions,ghg,registrant,investors,financial)

(disclosure,emissions,ghg,registrant,commission,exchange_act)

(disclosure,emissions,ghg,registrant,exchange_act)

(disclosure,registrant,ghg,exchange_act)

(disclosure,emissions,ghg,registrant,registrants)

(disclosure,registrant,ghg,registrants)

(disclosure,emissions,information,scopes)

(disclosure,emissions,commission,scopes,proposing_release)

(disclosure,emissions,ghg,information,investor)

Time Period	Challenge	Momentum	WIP
Report	25.97	0.09	73.94

High Level Abstraction (HLA) combined

High Level Abstraction (HLA)	Report
(1) (disclosure,emissions,ghg,attestation,registrants,investors)	100.00
(2) (disclosure,emissions,ghg,attestation,providers)	99.91
(3) (disclosure,ghg,attestation,providers)	99.73
(4) (disclosure,emissions,ghg,attestation,registered)	99.46
(5) (disclosure,emissions,ghg,registrant,information,investors)	99.22
(6) (disclosure,emissions,ghg,registrant,information,services)	98.97
(7) (disclosure,emissions,ghg,commission,scopes)	98.54
(8) (disclosure,ghg,commission,scopes)	98.19
(9) (disclosure,emissions,ghg,registrant,investors,financial)	97.71
(10) (disclosure,emissions,ghg,registrant,commission,exchange_act)	97.32
(11) (disclosure,emissions,ghg,registrant,targets)	97.26
(12) (disclosure,emissions,registrant,targets)	97.10
(13) (disclosure,registrant,ghg,targets)	97.02
(14) (disclosure,emissions,ghg,registrant,exchange_act)	95.70
(15) (disclosure,registrant,ghg,exchange_act)	95.49
(16) (disclosure,emissions,ghg,registrant,registrants)	95.08
(17) (disclosure,registrant,ghg,registrants)	94.95
(18) (disclosure,emissions,commission,lafs)	94.50
(19) (disclosure,emissions,ghg,commission,lafs)	94.39
(20) (disclosure,ghg,commission,lafs)	94.25
(21) (disclosure,emissions,information,scopes)	92.99
(22) (disclosure,emissions,ghg,registrants,scopes)	91.58
(23) (disclosure,ghg,registrants,scopes)	91.41
(24) (disclosure,emissions,ghg,compliance,increased)	91.29
(25) (disclosure,emissions,ghg,registrants,compliance,increased)	91.17
(26) (disclosure,emissions,ghg,registrants,increased)	91.10
(27) (disclosure,emissions,commission,scopes,proposing_release)	91.08
(28) (disclosure,emissions,ghg,information,investor)	91.07
(29) (disclosure,emissions,registrants,compliance,increased)	91.01
(30) (disclosure,emissions,information,investor)	90.92
(31) (disclosure,ghg,compliance,increased)	90.92
(32) (disclosure,emissions,scopes,proposing_release)	90.91
(33) (disclosure,ghg,registrants,compliance,increased)	90.87
(34) (disclosure,ghg,information,investor)	90.86
(35) (disclosure,ghg,registrants,increased)	90.85
(36) (disclosure,registrants,compliance,increased)	90.83
(37) (disclosure,emissions,ghg,compliance,ghg_protocol)	90.71
(38) (disclosure,emissions,ghg,registrants,compliance,ghg_protocol)	90.59
(39) (disclosure,emissions,ghg,registrants,ghg_protocol)	90.52
(40) (disclosure,emissions,registrants,compliance,ghg_protocol)	90.43
(41) (disclosure,ghg,compliance,ghg_protocol)	90.34
(42) (disclosure,ghg,registrants,compliance,ghg_protocol)	90.29
(43) (disclosure,ghg,registrants,ghg_protocol)	90.27
(44) (disclosure,registrants,compliance,ghg_protocol)	90.25
(45) (disclosure,emissions,compliance,pursuant)	89.74
(46) (disclosure,emissions,ghg,compliance,pursuant)	89.67
(47) (disclosure,ghg,compliance,pursuant)	89.42
(48) (disclosure,emissions,ghg,registrants,risks)	89.16
(49) (disclosure,emissions,ghg,registrants,financial)	88.89
(50) (disclosure,emissions,ghg,pursuant,scopes)	88.58
(51) (disclosure,ghg,pursuant,scopes)	88.34
(52) (disclosure,emissions,investors,targets)	87.82
(53) (disclosure,emissions,commission,investors)	87.78
(54) (disclosure,emissions,ghg,commission,investors)	87.63
(55) (disclosure,ghg,commission,investors)	87.44
(56) (disclosure,emissions,ghg,investors,risks)	87.33
(57) (disclosure,emissions,registrants,compliance,scopes)	87.17
(58) (disclosure,emissions,investors,risks)	87.17
(59) (disclosure,ghg,investors,risks)	87.11
(60) (disclosure,registrants,compliance,scopes)	87.04
(61) (emissions,ghg,investors,risks)	86.99
(62) (disclosure,emissions,ghg,compliance,egcs)	86.32
(63) (disclosure,emissions,commission,pursuant)	86.32
(64) (disclosure,emissions,scopes,pursuant)	84.99
(65) (disclosure,emissions,ghg,lafs,afs,commission)	82.65
(66) (disclosure,commission,proposing_release,scopes)	82.08
(67) (emissions,commission,proposing_release,scopes)	81.77
(68) (disclosure,emissions,lafs,afs,non-exempt)	81.77
(69) (disclosure,emissions,lafs,non-exempt)	81.71
(70) (disclosure,emissions,registrant,commenter,ghg)	81.59
(71) (disclosure,emissions,attestation,proposing_release,ghg)	81.18
(72) (disclosure,emissions,attestation,laf,ghg)	80.94
(73) (disclosure,emissions,investors,risk)	80.49
(74) (disclosure,emissions,lafs,afs,srcs)	79.73
(75) (disclosure,emissions,lafs,srcs)	79.68
(76) (disclosure,emissions,lafs,afs,egcs)	79.51
(77) (disclosure,emissions,lafs,egcs)	79.50
(78) (emissions,commission,scopes,ghg)	79.39
(79) (disclosure,emissions,compliance,costs,cost)	78.30
(80) (disclosure,commission,registrants,proposal)	77.99
(81) (disclosure,emissions,investors,relatedly)	77.51
(82) (disclosure,emissions,lafs,attestation)	76.89
(83) (disclosure,registrant,financial,investors,information)	76.61
(84) (disclosure,registrant,financial,subpart)	76.46
(85) (emissions,disclosures,disclosure,service)	75.67
(86) (disclosure,commission,commenter,registrants)	75.52
(87) (emissions,attestation,information,investors)	74.80
(88) (emissions,ghg,attestation,information,investors)	74.78
(89) (disclosure,registrant,climate-related,risk)	74.73
(90) (disclosure,registrant,climate-related,securities_act)	74.40
(91) (disclosure,registrant,investors,risks)	73.51
(92) (disclosure,registrant,commission,risks)	73.16
(93) (disclosure,registrant,information,investors,strategy)	73.10
(94) (disclosure,registrant,information,recs)	73.03
(95) (disclosure,registrant,attestation,commission)	72.94
(96) (disclosure,registrant,investors,decision-useful)	72.88
(97) (disclosure,registrant,investors,strategy,elicit)	72.78
(98) (disclosure,registrant,risks,weather)	72.74
(99) (disclosure,registrant,risks,registrants)	72.72
(100) (disclosure,registrant,pursuant,recs)	72.68