Logical 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 ...
High Level Topics DISCLOSURE REGISTRANT EMISSIONS CLIMATE-RELATED High Level Abstractions DISCLOSURE ( DISCLOSURE ) top ( DISCLOSURE, EMISSIONS ) top ( DISCLOSURE, EMISSIONS, GHG ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, PURSUANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, PURSUANT, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, NON-ATTESTATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, DISCLOSURES ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, CLIMATE-RELATED ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, SCOPES ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, SPECIFYING ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, SCOPES ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, PROPOSING_RELEASE ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, LICENSE ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, LAFS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, LAF ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, AFS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, ACCREDITATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANTS, PROVIDERS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANTS, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INVESTORS, PROVIDERS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INVESTORS, NON-ATTESTATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMPLIANCE, LAF ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTERED ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, PROVIDERS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, SERVICES ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, INVESTOR ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, DISCLOSURES ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, CAPTIONED ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, TARGETS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, RISK ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, NON-ATTESTATION ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, FINANCIAL ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, EQUITY ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, CASH ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, EXCHANGE_ACT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, TARGETS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, FURNISH ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, COMMENTER ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, PURSUANT, OBTAINS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, LAFS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, INVESTOR ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, AVOIDANCE ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, AMENDING ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, AFS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, TARGETS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, EXCHANGE_ACT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, SCOPES ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, PROPOSAL ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, INCREASED ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, GHG_PROTOCOL ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, EXCHANGE_ACT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, INCREASED ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, GHG_PROTOCOL ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, SCOPES ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, MITIGATE ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, MARKETS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, SCOPES ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, RISKS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, INVESTORS, RISKS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, INVESTORS, PROVIDERS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, INCREASED ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, GHG_PROTOCOL ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, FINANCIAL ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER, WRONGLY ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER, TARGETS ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, PROPOSING_RELEASE ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, PROPOSING_RELEASE, SCOPES ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, PROPOSING_RELEASE, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, SCOPES ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, LAFS ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, EXCHANGE_ACT ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, LAFS ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, LAFS, AFS ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, AFS ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, AFS, PROPOSAL ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, AFS, NON-EXEMPT ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, EGCS ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, INCREASED ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, GHG_PROTOCOL ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, SRCS ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, SECTION_II ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, RISKS ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, INVESTMENT ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, ELICIT ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, DECISION-USEFUL ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, CLIMATE-RELATED ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, RISKS ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, TARGETS ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, SECTION_II ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, RISK ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, INVESTOR ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, SERVICES ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, SECTION_II ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, SCOPES ) top ( DISCLOSURE, EMISSIONS, GHG, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, SERVICES ) top ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, SCOPES ) top ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, DISCLOSURES ) top ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, GHG, SERVICES ) top ( DISCLOSURE, EMISSIONS, GHG, SERVICES, RISK ) top ( DISCLOSURE, EMISSIONS, GHG, SERVICES, LIABILITY ) top ( DISCLOSURE, EMISSIONS, GHG, SERVICES, LAFS ) top ( DISCLOSURE, EMISSIONS, GHG, SERVICES, INVESTOR ) top ( DISCLOSURE, EMISSIONS, GHG, SERVICES, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, SERVICES, AVOIDANCE ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, SRCS ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, SPECIFYING ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, SERVICES ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, NON-EXEMPT ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, EGCS ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, SRCS ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, SPECIFYING ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, ONE-YEAR ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, NON-EXEMPT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, PURSUANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, PURSUANT, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, INFORMATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, NON-ATTESTATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, DISCLOSURES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, CLIMATE-RELATED ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, PURSUANT, DISCLOSES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, SERVICES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, SCOPES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, INVESTOR ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, DISCLOSURES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, TARGETS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, RISK ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, NON-ATTESTATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, FINANCIAL ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, EQUITY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, CASH ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, PURSUANT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, PURSUANT, OBTAINS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, PURSUANT, DISCLOSES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, EXCHANGE_ACT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, TARGETS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, SCOPES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, FURNISH ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, COMMENTER ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SCOPES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, LAFS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, INVESTOR ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, COMMISSION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, AVOIDANCE ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, AMENDING ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, AFS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, GHG ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, TARGETS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, FINANCIAL ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, DISAGGREGATED ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, COMPARABILITY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, COINCIDENT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, TARGETS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PURSUANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PURSUANT, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, INFORMATION ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, INFORMATION, SCOPES ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, INFORMATION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, REGISTRANTS, PROVIDERS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, REGISTRANTS, INVESTORS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMPLIANCE, LAF ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, SPECIFYING ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, SCOPES ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, PROPOSING_RELEASE ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, LICENSE ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, LAFS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, LAF ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, AFS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, ACCREDITATION ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PROPOSING_RELEASE ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PROPOSING_RELEASE, GHG ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PROPOSING_RELEASE, SCOPES ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PROPOSING_RELEASE, LICENSE ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, LAF ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, LAF, GHG ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, LAF, SERVICE ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, LAF, DISCLOSURES ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, INVESTORS, PROVIDERS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, INVESTORS, NON-ATTESTATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, 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EXCHANGE_ACT ) top ( DISCLOSURE, REGISTRANT, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, REGISTRANT, PURSUANT, SUBPART ) top ( DISCLOSURE, REGISTRANT, PURSUANT, STRATEGY ) top ( DISCLOSURE, REGISTRANT, COSTS ) top ( DISCLOSURE, REGISTRANT, COSTS, EMISSIONS ) top ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE ) top ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, LIABILITY ) top ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, INDUSTRY ) top ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, INCREASE ) top ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, COST ) top ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, CLIMATE-RELATED ) top ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, BENEFIT ) top ( DISCLOSURE, REGISTRANT, COSTS, COMMENTER ) top ( DISCLOSURE, REGISTRANT, COSTS, WEATHER ) top ( DISCLOSURE, REGISTRANT, COSTS, RISKS ) top ( DISCLOSURE, REGISTRANT, COSTS, REGISTRANTS ) top ( DISCLOSURE, REGISTRANT, COSTS, RECS ) top ( DISCLOSURE, REGISTRANT, COSTS, LIABILITY ) top ( DISCLOSURE, REGISTRANT, COSTS, INDUSTRY ) top ( DISCLOSURE, REGISTRANT, COSTS, INCURS ) top ( DISCLOSURE, GHG ) top ( DISCLOSURE, GHG, ATTESTATION ) top ( DISCLOSURE, GHG, ATTESTATION, INFORMATION ) top ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, PURSUANT ) top ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, SCOPES ) top ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, INVESTORS ) top ( DISCLOSURE, GHG, ATTESTATION, REGISTRANTS ) top ( DISCLOSURE, GHG, ATTESTATION, REGISTRANTS, PROVIDERS ) top ( DISCLOSURE, GHG, ATTESTATION, REGISTRANTS, INVESTORS ) top ( DISCLOSURE, GHG, ATTESTATION, PURSUANT ) top ( DISCLOSURE, GHG, ATTESTATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, GHG, ATTESTATION, COMMISSION ) top ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, SPECIFYING ) top ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, SCOPES ) top ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, PROPOSING_RELEASE ) top ( 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REGISTRANTS, COMMISSION, INCREASED ) top ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, GHG_PROTOCOL ) top ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, EXCHANGE_ACT ) top ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, COMPLIANCE ) top ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE ) top ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, INCREASED ) top ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, GHG_PROTOCOL ) top ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, SCOPES ) top ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, PURSUANT ) top ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, MITIGATE ) top ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, MARKETS ) top ( DISCLOSURE, GHG, REGISTRANTS, INVESTORS ) top ( DISCLOSURE, GHG, REGISTRANTS, INVESTORS, RISKS ) top ( DISCLOSURE, GHG, REGISTRANTS, INVESTORS, PROVIDERS ) top ( DISCLOSURE, GHG, REGISTRANTS, INVESTORS, BENEFIT ) top ( DISCLOSURE, GHG, REGISTRANTS, SCOPES ) top ( DISCLOSURE, GHG, REGISTRANTS, RISKS ) top ( DISCLOSURE, GHG, REGISTRANTS, INCREASED ) top ( DISCLOSURE, GHG, REGISTRANTS, GHG_PROTOCOL ) top ( DISCLOSURE, GHG, REGISTRANTS, FINANCIAL ) top ( DISCLOSURE, GHG, COMMISSION ) top ( DISCLOSURE, GHG, COMMISSION, COMMENTER ) top ( DISCLOSURE, GHG, COMMISSION, COMMENTER, WRONGLY ) top ( DISCLOSURE, GHG, COMMISSION, COMMENTER, TARGETS ) top ( DISCLOSURE, GHG, COMMISSION, COMMENTER, REGISTRANTS ) top ( DISCLOSURE, GHG, COMMISSION, COMMENTER, INVESTORS ) top ( DISCLOSURE, GHG, COMMISSION, PROPOSING_RELEASE ) top ( DISCLOSURE, GHG, COMMISSION, PROPOSING_RELEASE, SCOPES ) top ( DISCLOSURE, GHG, COMMISSION, PROPOSING_RELEASE, INVESTORS ) top ( DISCLOSURE, GHG, COMMISSION, SCOPES ) top ( DISCLOSURE, GHG, COMMISSION, LAFS ) top ( DISCLOSURE, GHG, COMMISSION, INVESTORS ) top ( DISCLOSURE, GHG, COMMISSION, EXCHANGE_ACT ) top ( DISCLOSURE, GHG, COMPLIANCE ) top ( DISCLOSURE, GHG, COMPLIANCE, LAFS ) top ( DISCLOSURE, GHG, COMPLIANCE, LAFS, AFS ) top ( DISCLOSURE, GHG, COMPLIANCE, AFS ) top ( DISCLOSURE, GHG, COMPLIANCE, AFS, PROPOSAL ) top ( DISCLOSURE, GHG, COMPLIANCE, AFS, NON-EXEMPT ) top ( DISCLOSURE, GHG, COMPLIANCE, EGCS ) top ( DISCLOSURE, GHG, COMPLIANCE, PURSUANT ) top ( DISCLOSURE, GHG, COMPLIANCE, INCREASED ) top ( DISCLOSURE, GHG, COMPLIANCE, GHG_PROTOCOL ) top ( DISCLOSURE, GHG, COMPLIANCE, SRCS ) top ( DISCLOSURE, GHG, INVESTORS ) top ( DISCLOSURE, GHG, INVESTORS, INFORMATION ) top ( DISCLOSURE, GHG, INVESTORS, INFORMATION, SECTION_II ) top ( DISCLOSURE, GHG, INVESTORS, INFORMATION, RISKS ) top ( DISCLOSURE, GHG, INVESTORS, INFORMATION, INVESTMENT ) top ( DISCLOSURE, GHG, INVESTORS, INFORMATION, ELICIT ) top ( DISCLOSURE, GHG, INVESTORS, INFORMATION, DECISION-USEFUL ) top ( DISCLOSURE, GHG, INVESTORS, INFORMATION, CLIMATE-RELATED ) top ( DISCLOSURE, GHG, INVESTORS, RISKS ) top ( DISCLOSURE, GHG, INVESTORS, TARGETS ) top ( DISCLOSURE, GHG, INVESTORS, SECTION_II ) top ( DISCLOSURE, GHG, INVESTORS, RISK ) top ( DISCLOSURE, GHG, INFORMATION ) top ( DISCLOSURE, GHG, INFORMATION, PURSUANT ) top ( DISCLOSURE, GHG, INFORMATION, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, GHG, INFORMATION, INVESTOR ) top ( DISCLOSURE, GHG, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, GHG, INFORMATION, SERVICES ) top ( DISCLOSURE, GHG, INFORMATION, SECTION_II ) top ( DISCLOSURE, GHG, INFORMATION, SCOPES ) top ( DISCLOSURE, GHG, PURSUANT ) top ( DISCLOSURE, GHG, PURSUANT, SERVICES ) top ( DISCLOSURE, GHG, PURSUANT, SCOPES ) top ( DISCLOSURE, GHG, PURSUANT, DISCLOSURES ) top ( DISCLOSURE, GHG, PURSUANT, THIRD-PARTY ) top ( DISCLOSURE, GHG, PURSUANT, REGISTRANTS ) top ( DISCLOSURE, GHG, FINANCIAL ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, DISCLOSURES ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, DISCLOSURES, MARKETS ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, DISCLOSURES, CAPITAL ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, DISCLOSURES, SERVICE ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, DISCLOSURES, PROVIDERS ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, DISCLOSURES, ENI_SPA ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, DISCLOSURES, COMMISSION ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, DISCLOSURES, CLIMATE-RELATED ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, MARKETS ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, COMPLIANCE ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, CAPITAL ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, SERVICE ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, PROVIDERS ) top ( DISCLOSURE, GHG, FINANCIAL, EMISSIONS, ONE-YEAR ) top ( DISCLOSURE, GHG, FINANCIAL, DISCLOSURES ) top ( DISCLOSURE, GHG, FINANCIAL, DISCLOSURES, MARKETS ) top ( DISCLOSURE, GHG, FINANCIAL, DISCLOSURES, CAPITAL ) top ( DISCLOSURE, GHG, FINANCIAL, DISCLOSURES, SERVICE ) top ( DISCLOSURE, GHG, FINANCIAL, DISCLOSURES, PROVIDERS ) top ( DISCLOSURE, GHG, FINANCIAL, DISCLOSURES, ENI_SPA ) top ( DISCLOSURE, GHG, FINANCIAL, DISCLOSURES, COMMISSION ) top ( DISCLOSURE, GHG, FINANCIAL, DISCLOSURES, CLIMATE-RELATED ) top ( DISCLOSURE, GHG, FINANCIAL, MARKETS ) top ( DISCLOSURE, GHG, FINANCIAL, COMPLIANCE ) top ( DISCLOSURE, GHG, FINANCIAL, CAPITAL ) top ( DISCLOSURE, GHG, FINANCIAL, SERVICE ) top ( DISCLOSURE, GHG, FINANCIAL, RISK ) top ( DISCLOSURE, GHG, FINANCIAL, PROVIDERS ) top ( DISCLOSURE, GHG, SERVICES ) top ( DISCLOSURE, GHG, SERVICES, RISK ) top ( DISCLOSURE, GHG, SERVICES, LIABILITY ) top ( DISCLOSURE, GHG, SERVICES, LAFS ) top ( DISCLOSURE, GHG, SERVICES, INVESTOR ) top ( DISCLOSURE, GHG, SERVICES, COMMISSION ) top ( DISCLOSURE, GHG, SERVICES, AVOIDANCE ) top ( DISCLOSURE, COMMISSION ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISKS ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISKS, REGISTRANTS ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISKS, UNDUE ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISKS, PRIORITIZE ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISKS, MITIGATE ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISKS, GUIDANCE ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISK ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISK, UNDUE ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISK, REGISTRANTS ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, RISK, DEVIATED ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, REGISTRANTS ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, REGISTRANTS, PRIORITIZE ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, REGISTRANTS, MITIGATE ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, REGISTRANTS, GUIDANCE ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, INVESTORS ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, INVESTORS, SOC ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, INVESTORS, MODEL ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, INVESTORS, INSTITUTIONAL ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, INVESTORS, INFORMATION ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, INVESTORS, ELICIT ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, INVESTORS, DISCLOSURES ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, LAFS ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, INFORMATION ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, FINANCIAL ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, FINANCIAL, GHG ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, FINANCIAL, EMISSIONS ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, FINANCIAL, DISCLOSURES ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, DISCLOSURES ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, DISCLOSURES, MODEL ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, DISCLOSURES, GHG ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, DISCLOSURES, FURNISHED ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, DISCLOSURES, EMISSIONS ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, DISCLOSURES, ELICIT ) top ( DISCLOSURE, COMMISSION, CLIMATE-RELATED, UNDUE ) top ( DISCLOSURE, COMMISSION, CLIMATE ) top ( DISCLOSURE, COMMISSION, CLIMATE, TCFD ) top ( DISCLOSURE, COMMISSION, CLIMATE, TCFD, BASING ) top ( DISCLOSURE, COMMISSION, CLIMATE, TCFD, BASING, COMMENTER ) top ( DISCLOSURE, COMMISSION, CLIMATE, TCFD, COMMENTER ) top ( DISCLOSURE, COMMISSION, CLIMATE, TCFD, THIRD-PARTY ) top ( DISCLOSURE, COMMISSION, CLIMATE, TCFD, POTENTIAL ) top ( DISCLOSURE, COMMISSION, CLIMATE, REGISTRANTS ) top ( DISCLOSURE, COMMISSION, CLIMATE, REGISTRANTS, WEATHER ) top ( DISCLOSURE, COMMISSION, CLIMATE, REGISTRANTS, STRATEGY ) top ( DISCLOSURE, COMMISSION, CLIMATE, REGISTRANTS, RISK ) top ( DISCLOSURE, COMMISSION, CLIMATE, REGISTRANTS, APPLICATION ) top ( DISCLOSURE, COMMISSION, CLIMATE, COMMENTER ) top ( DISCLOSURE, COMMISSION, CLIMATE, COMMENTER, SEA-LEVEL ) top ( DISCLOSURE, COMMISSION, CLIMATE, COMMENTER, RISK ) top ( DISCLOSURE, COMMISSION, CLIMATE, COMMENTER, POTENTIAL ) top ( DISCLOSURE, COMMISSION, CLIMATE, COMMENTER, ISSB ) top ( DISCLOSURE, COMMISSION, CLIMATE, COMMENTER, INCREASED ) top ( DISCLOSURE, COMMISSION, CLIMATE, COMMENTER, EXEMPT ) top ( DISCLOSURE, COMMISSION, CLIMATE, COMMENTER, BASING ) top ( DISCLOSURE, COMMISSION, CLIMATE, COMMENTER, ASSET-BACKED ) top ( DISCLOSURE, COMMISSION, CLIMATE, BASING ) top ( DISCLOSURE, COMMISSION, CLIMATE, BASING, ISSB ) top ( DISCLOSURE, COMMISSION, CLIMATE, MJDS ) top ( DISCLOSURE, COMMISSION, CLIMATE, RISK ) top ( DISCLOSURE, COMMISSION, CLIMATE, RISK, SEA-LEVEL ) top ( DISCLOSURE, COMMISSION, CLIMATE, RISK, INCREASED ) top ( DISCLOSURE, COMMISSION, CLIMATE, RISK, ASSET-BACKED ) top ( DISCLOSURE, COMMISSION, CLIMATE, ISSB ) top ( DISCLOSURE, COMMISSION, CLIMATE, WEATHER ) top ( DISCLOSURE, COMMISSION, CLIMATE, THIRD-PARTY ) top ( DISCLOSURE, COMMISSION, CLIMATE, TAXONOMY ) top ( DISCLOSURE, COMMISSION, REGISTRANTS ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, INFORMATION ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, INFORMATION, REGULATION ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, INFORMATION, REGISTRANT ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, INFORMATION, POTENTIAL ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, INFORMATION, MARKET ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, INFORMATION, LAWS ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, INFORMATION, INCONSISTENCIES ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, INFORMATION, EXERCISED ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, INFORMATION, DISCLOSURES ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, RISKS ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, RISKS, PROPOSAL ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, RISKS, PRIORITIZE ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, RISKS, MITIGATE ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, RISKS, GUIDANCE ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, RISKS, EXERCISED ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, RISKS, DISCLOSURES ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, REGULATION ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, REGISTRANT ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, PROPOSAL ) top ( DISCLOSURE, COMMISSION, REGISTRANTS, PRESCRIBES ) top ( DISCLOSURE, COMMISSION, COMMENTER ) top ( DISCLOSURE, COMMISSION, COMMENTER, REGISTRANTS ) top ( DISCLOSURE, COMMISSION, COMMENTER, RECS ) top ( DISCLOSURE, COMMISSION, COMMENTER, OPPORTUNITIES ) top ( DISCLOSURE, COMMISSION, COMMENTER, FINANCIAL ) top ( DISCLOSURE, COMMISSION, COMMENTER, WRONGLY ) top ( DISCLOSURE, COMMISSION, COMMENTER, THIRD-PARTY ) top ( DISCLOSURE, COMMISSION, INFORMATION ) top ( DISCLOSURE, COMMISSION, INFORMATION, REGISTRANT ) top ( DISCLOSURE, COMMISSION, INFORMATION, REGISTRANT, FINANCIAL ) top ( DISCLOSURE, COMMISSION, INFORMATION, REGISTRANT, RISK-RELATED ) top ( DISCLOSURE, COMMISSION, INFORMATION, REGISTRANT, CLIMATE ) top ( DISCLOSURE, COMMISSION, INFORMATION, COSTS ) top ( DISCLOSURE, COMMISSION, INFORMATION, FINANCIAL ) top ( DISCLOSURE, COMMISSION, INFORMATION, USERS ) top ( DISCLOSURE, COMMISSION, INFORMATION, SECURITY ) top ( DISCLOSURE, COMMISSION, INFORMATION, RISK-RELATED ) top ( DISCLOSURE, COMMISSION, INFORMATION, REGULATION_S-K ) top ( DISCLOSURE, COMMISSION, INFORMATION, REGULATION ) top ( DISCLOSURE, COMMISSION, 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RISKS ) top ( REGISTRANT, FINANCIAL, INVESTORS, RISKS, INFORMATION ) top ( REGISTRANT, FINANCIAL, INVESTORS, RISKS, COMPANY ) top ( REGISTRANT, FINANCIAL, INVESTORS, REGISTRANTS ) top ( REGISTRANT, FINANCIAL, INVESTORS, REGISTRANTS, COSTS ) top ( REGISTRANT, FINANCIAL, INVESTORS, THE_COMMISSION ) top ( REGISTRANT, FINANCIAL, INVESTORS, TARGETS ) top ( REGISTRANT, FINANCIAL, INVESTORS, SECTION_II ) top ( REGISTRANT, FINANCIAL, REGISTRANTS ) top ( REGISTRANT, FINANCIAL, REGISTRANTS, PROPOSAL ) top ( REGISTRANT, FINANCIAL, REGISTRANTS, PROPOSAL, COMMISSION ) top ( REGISTRANT, FINANCIAL, REGISTRANTS, COSTS ) top ( REGISTRANT, FINANCIAL, REGISTRANTS, COSTS, INCOME ) top ( REGISTRANT, FINANCIAL, REGISTRANTS, PROPOSING_RELEASE ) top ( REGISTRANT, FINANCIAL, REGISTRANTS, PRESCRIBE ) top ( REGISTRANT, FINANCIAL, REGISTRANTS, INSURANCE ) top ( REGISTRANT, FINANCIAL, REGISTRANTS, INCOME ) top ( REGISTRANT, FINANCIAL, GHG ) top ( REGISTRANT, FINANCIAL, GHG, ATTESTATION ) top ( REGISTRANT, 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INVESTORS, NON-ATTESTATION ) top ( REGISTRANT, GHG, DISCLOSURES ) top ( REGISTRANT, GHG, DISCLOSURES, THIRD-PARTY ) top ( REGISTRANT, GHG, DISCLOSURES, THIRD-PARTY, INVESTORS ) top ( REGISTRANT, GHG, DISCLOSURES, THIRD-PARTY, DISCLOSES ) top ( REGISTRANT, GHG, DISCLOSURES, THIRD-PARTY, COMMISSION ) top ( REGISTRANT, GHG, DISCLOSURES, SECURITIES_ACT ) top ( REGISTRANT, GHG, DISCLOSURES, DISCLOSURE ) top ( REGISTRANT, GHG, DISCLOSURES, OBTAINS ) top ( REGISTRANT, GHG, DISCLOSURES, INVESTORS ) top ( REGISTRANT, GHG, DISCLOSURES, FURNISH ) top ( REGISTRANT, GHG, RISKS ) top ( REGISTRANT, GHG, RISKS, MITIGATE ) top ( REGISTRANT, GHG, RISKS, WEATHER ) top ( REGISTRANT, GHG, RISKS, REGISTRANTS ) top ( REGISTRANT, GHG, RISKS, DISCLOSURE ) top ( REGISTRANT, GHG, RISKS, DECISION-USEFUL ) top ( REGISTRANT, GHG, RISKS, COSTS ) top ( REGISTRANT, GHG, RISKS, CLIMATE ) top ( REGISTRANT, GHG, THIRD-PARTY ) top ( REGISTRANT, GHG, THIRD-PARTY, DISCLOSURE ) top ( REGISTRANT, GHG, THIRD-PARTY, DISCLOSES ) top ( REGISTRANT, GHG, THIRD-PARTY, ATTESTATION ) top ( REGISTRANT, CLIMATE-RELATED ) top ( REGISTRANT, CLIMATE-RELATED, RISKS ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION, INVESTORS ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION, INVESTORS, REGISTRANTS ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION, STRATEGY ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION, STRATEGIES ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION, RISK ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION, REGISTRANTS ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION, PRIORITIZES ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION, PRIORITIZE ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INVESTORS ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INVESTORS, RISK ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INVESTORS, COMPANY ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INVESTORS, REGISTRANTS ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INVESTORS, DISCLOSURES ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, INVESTORS, CORPORATE ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY, VARIOUS ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY, MODEL ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY, MODEL, OUTLOOK ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY, MODEL, MITIGATE ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY, MODEL, INVESTMENT ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY, CLIMATE ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY, OUTLOOK ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY, MITIGATE ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, STRATEGY, INVESTMENT ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, RISK ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, RISK, COMPANY ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, RISK, SPECIFYING ) top ( REGISTRANT, CLIMATE-RELATED, RISKS, RISK, REGISTRANTS ) top ( REGISTRANT, 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) top ( REGISTRANT, CLIMATE-RELATED, OPPORTUNITIES, EXPENDITURE_METRICS ) top ( REGISTRANT, CLIMATE-RELATED, OPPORTUNITIES, DISCLOSURE ) top ( REGISTRANT, CLIMATE-RELATED, OPPORTUNITIES, COMMISSION ) top ( REGISTRANT, INFORMATION ) top ( REGISTRANT, INFORMATION, INVESTORS ) top ( REGISTRANT, INFORMATION, INVESTORS, RISKS ) top ( REGISTRANT, INFORMATION, INVESTORS, RISKS, GHG ) top ( REGISTRANT, INFORMATION, INVESTORS, RISKS, STRATEGY ) top ( REGISTRANT, INFORMATION, INVESTORS, RISKS, RISK ) top ( REGISTRANT, INFORMATION, INVESTORS, RISKS, REGISTRANTS ) top ( REGISTRANT, INFORMATION, INVESTORS, RISKS, RECS ) top ( REGISTRANT, INFORMATION, INVESTORS, RISKS, EMISSIONS ) top ( REGISTRANT, INFORMATION, INVESTORS, RISKS, DECISION-USEFUL ) top ( REGISTRANT, INFORMATION, INVESTORS, INVESTMENT ) top ( REGISTRANT, INFORMATION, INVESTORS, INVESTMENT, QUALIFIERS ) top ( REGISTRANT, INFORMATION, INVESTORS, INVESTMENT, DISCLOSURE ) top ( REGISTRANT, INFORMATION, INVESTORS, DECISION-USEFUL ) top ( REGISTRANT, INFORMATION, INVESTORS, DECISION-USEFUL, GHG ) top ( REGISTRANT, INFORMATION, INVESTORS, DECISION-USEFUL, EMISSIONS ) top ( REGISTRANT, INFORMATION, INVESTORS, DECISION-USEFUL, ELICITING ) top ( REGISTRANT, INFORMATION, INVESTORS, ATTESTATION ) top ( REGISTRANT, INFORMATION, INVESTORS, TOPICALLY ) top ( REGISTRANT, INFORMATION, RISKS ) top ( REGISTRANT, INFORMATION, RISKS, RISK ) top ( REGISTRANT, INFORMATION, RISKS, RISK, STRATEGY ) top ( REGISTRANT, INFORMATION, RISKS, RISK, REGISTRANTS ) top ( REGISTRANT, INFORMATION, RISKS, RISK, RECS ) top ( REGISTRANT, INFORMATION, RISKS, RISK, PRIORITIZES ) top ( REGISTRANT, INFORMATION, RISKS, RISK, PRIORITIZE ) top ( REGISTRANT, INFORMATION, RISKS, RISK, MITIGATE ) top ( REGISTRANT, INFORMATION, RISKS, RISK, BENEFITS ) top ( REGISTRANT, INFORMATION, RISKS, STRATEGY ) top ( REGISTRANT, INFORMATION, RISKS, STRATEGIES ) top ( REGISTRANT, INFORMATION, RISKS, REGISTRANTS ) top ( REGISTRANT, INFORMATION, RISKS, RECS ) top ( REGISTRANT, INFORMATION, COMMISSION ) top ( REGISTRANT, INFORMATION, COMMISSION, SUBPART ) top ( REGISTRANT, INFORMATION, COMMISSION, PURSUANT ) top ( REGISTRANT, INFORMATION, COMMISSION, INVESTORS ) top ( REGISTRANT, INFORMATION, COMMISSION, FINANCIAL ) top ( REGISTRANT, INFORMATION, COMMISSION, ATTESTATION ) top ( REGISTRANT, INFORMATION, COMMISSION, THIRD-PARTY ) top ( REGISTRANT, INFORMATION, COMMISSION, RISKS ) top ( REGISTRANT, INFORMATION, REGISTRANTS ) top ( REGISTRANT, INFORMATION, REGISTRANTS, COMMISSION ) top ( REGISTRANT, INFORMATION, REGISTRANTS, COMMISSION, PROPOSING_RELEASE ) top ( REGISTRANT, INFORMATION, REGISTRANTS, COMMISSION, ATTESTATION ) top ( REGISTRANT, INFORMATION, REGISTRANTS, DISCLOSURES ) top ( REGISTRANT, INFORMATION, REGISTRANTS, RISK ) top ( REGISTRANT, INFORMATION, REGISTRANTS, PROPOSING_RELEASE ) top ( REGISTRANT, INFORMATION, REGISTRANTS, PROPOSAL ) top ( REGISTRANT, INFORMATION, REGISTRANTS, PRIORITIZES ) top ( REGISTRANT, INFORMATION, REGISTRANTS, PRIORITIZE ) top ( REGISTRANT, INFORMATION, REGISTRANTS, MITIGATE ) top ( REGISTRANT, INFORMATION, RISK ) top ( REGISTRANT, INFORMATION, RISK, TARGETS ) top ( REGISTRANT, INFORMATION, RISK, STRATEGY ) top ( REGISTRANT, INFORMATION, RISK, RECS ) top ( REGISTRANT, INFORMATION, RISK, PRIORITIZES ) top ( REGISTRANT, INFORMATION, RISK, PRIORITIZE ) top ( REGISTRANT, INFORMATION, RISK, NON-EXISTENT ) top ( REGISTRANT, INFORMATION, RISK, MITIGATE ) top ( REGISTRANT, INFORMATION, DISCLOSURES ) top ( REGISTRANT, INFORMATION, DISCLOSURES, THIRD-PARTY ) top ( REGISTRANT, INFORMATION, DISCLOSURES, SECURITIES_ACT ) top ( REGISTRANT, INFORMATION, DISCLOSURES, RISKS ) top ( REGISTRANT, INFORMATION, DISCLOSURES, LIABILITY ) top ( REGISTRANT, INFORMATION, DISCLOSURES, INVESTORS ) top ( REGISTRANT, COMMISSION ) top ( REGISTRANT, COMMISSION, RISKS ) top ( REGISTRANT, COMMISSION, RISKS, RISKY ) top ( REGISTRANT, COMMISSION, RISKS, REGISTRANTS ) top ( REGISTRANT, COMMISSION, RISKS, PROPOSAL ) top ( REGISTRANT, COMMISSION, RISKS, PRIORITIZE ) top ( REGISTRANT, COMMISSION, RISKS, POTENTIAL ) top ( REGISTRANT, COMMISSION, RISKS, PERFORMANCE ) top ( REGISTRANT, COMMISSION, RISKS, NEGATIVE ) top ( REGISTRANT, COMMISSION, ATTESTATION ) top ( REGISTRANT, COMMISSION, ATTESTATION, SERVICE ) top ( REGISTRANT, COMMISSION, ATTESTATION, REGISTRANTS ) top ( REGISTRANT, COMMISSION, ATTESTATION, LAF ) top ( REGISTRANT, COMMISSION, ATTESTATION, INTEREST ) top ( REGISTRANT, COMMISSION, ATTESTATION, FURNISH ) top ( REGISTRANT, COMMISSION, ATTESTATION, CONVEY ) top ( REGISTRANT, COMMISSION, REGISTRANTS ) top ( REGISTRANT, COMMISSION, REGISTRANTS, PROPOSAL ) top ( REGISTRANT, COMMISSION, REGISTRANTS, COMPANY ) top ( REGISTRANT, COMMISSION, REGISTRANTS, STAFF ) top ( REGISTRANT, COMMISSION, REGISTRANTS, REGULATION_S-X ) top ( REGISTRANT, COMMISSION, REGISTRANTS, PROPOSING_RELEASE ) top ( REGISTRANT, COMMISSION, REGISTRANTS, PRIORITIZE ) top ( REGISTRANT, COMMISSION, REGISTRANTS, MITIGATE ) top ( REGISTRANT, COMMISSION, COMMENTER ) top ( REGISTRANT, COMMISSION, COMMENTER, OPPORTUNITIES ) top ( REGISTRANT, COMMISSION, COMMENTER, TARGETS ) top ( REGISTRANT, COMMISSION, COMMENTER, RELATEDLY ) top ( REGISTRANT, COMMISSION, COMMENTER, REGISTRANTS ) top ( REGISTRANT, COMMISSION, COMMENTER, OBLIGATION ) top ( REGISTRANT, COMMISSION, COMMENTER, INVESTORS ) top ( REGISTRANT, COMMISSION, COMMENTER, INFORMATION ) top ( REGISTRANT, COMMISSION, COMMENTER, GUIDANCE ) top ( REGISTRANT, COMMISSION, COMMENTER, GHG ) top ( REGISTRANT, COMMISSION, PURSUANT ) top ( REGISTRANT, COMMISSION, PURSUANT, SUBPART ) top ( REGISTRANT, COMMISSION, PURSUANT, EXCHANGE_ACT ) top ( REGISTRANT, COMMISSION, PURSUANT, REGULATION_S-K ) top ( REGISTRANT, COMMISSION, PURSUANT, FURNISH ) top ( REGISTRANT, COMMISSION, PURSUANT, DISCLOSURE ) top ( REGISTRANT, COMMISSION, PURSUANT, ARTICLE ) top ( REGISTRANT, COMMISSION, PURSUANT, ANY_GHG ) top ( REGISTRANT, RISKS ) top ( REGISTRANT, RISKS, INVESTORS ) top ( REGISTRANT, RISKS, INVESTORS, RISK ) top ( REGISTRANT, RISKS, INVESTORS, RISK, COMPANY ) top ( REGISTRANT, RISKS, INVESTORS, RISK, STRATEGY ) top ( REGISTRANT, RISKS, INVESTORS, RISK, RECS ) top ( REGISTRANT, RISKS, INVESTORS, RISK, POTENTIAL ) top ( REGISTRANT, RISKS, INVESTORS, RISK, DISCLOSURES ) top ( REGISTRANT, RISKS, INVESTORS, RISK, CLIMATE ) top ( REGISTRANT, RISKS, INVESTORS, GHG ) top ( REGISTRANT, RISKS, INVESTORS, DECISION-USEFUL ) top ( REGISTRANT, RISKS, INVESTORS, COMPANY ) top ( REGISTRANT, RISKS, INVESTORS, STRATEGY ) top ( REGISTRANT, RISKS, STRATEGY ) top ( REGISTRANT, RISKS, STRATEGY, VARIOUS ) top ( REGISTRANT, RISKS, STRATEGY, MODEL ) top ( REGISTRANT, RISKS, STRATEGY, MODEL, OUTLOOK ) top ( REGISTRANT, RISKS, STRATEGY, MODEL, MITIGATE ) top ( REGISTRANT, RISKS, STRATEGY, MODEL, INVESTMENT ) top ( REGISTRANT, RISKS, STRATEGY, CLIMATE ) top ( REGISTRANT, RISKS, STRATEGY, RISK ) top ( REGISTRANT, RISKS, STRATEGY, RECS ) top ( REGISTRANT, RISKS, STRATEGY, OUTLOOK ) top ( REGISTRANT, RISKS, STRATEGY, MITIGATE ) top ( REGISTRANT, RISKS, RISK ) top ( REGISTRANT, RISKS, RISK, COMMISSION ) top ( REGISTRANT, RISKS, RISK, COMMISSION, DISCLOSURE ) top ( REGISTRANT, RISKS, RISK, COMMISSION, REGISTRANTS ) top ( REGISTRANT, RISKS, RISK, COMMISSION, PROPOSAL ) top ( REGISTRANT, RISKS, RISK, COMMISSION, PRIORITIZE ) top ( REGISTRANT, RISKS, RISK, COMMISSION, MITIGATE ) top ( REGISTRANT, RISKS, RISK, COMMISSION, CLIMATE-RELATED ) top ( REGISTRANT, RISKS, RISK, COMMISSION, CLIMATE ) top ( REGISTRANT, RISKS, RISK, COMPANY ) top ( REGISTRANT, RISKS, RISK, CLIMATE ) top ( REGISTRANT, RISKS, RISK, SPECIFYING ) top ( REGISTRANT, RISKS, CLIMATE ) top ( REGISTRANT, RISKS, CLIMATE, CLIMATE-RELATED ) top ( REGISTRANT, RISKS, CLIMATE, DISCLOSURE ) top ( REGISTRANT, RISKS, CLIMATE, VARIOUS ) top ( REGISTRANT, RISKS, CLIMATE, REGULATION_S-X ) top ( REGISTRANT, RISKS, CLIMATE, REGISTRANTS ) top ( REGISTRANT, RISKS, CLIMATE, MATERIALITY ) top ( REGISTRANT, RISKS, MITIGATE ) top ( REGISTRANT, RISKS, MITIGATE, FINANCIAL ) top ( REGISTRANT, RISKS, MITIGATE, WEATHER ) top ( REGISTRANT, RISKS, MITIGATE, RISK ) top ( REGISTRANT, RISKS, MITIGATE, REGISTRANTS ) top ( REGISTRANT, RISKS, MITIGATE, PROPOSAL ) top ( REGISTRANT, RISKS, MITIGATE, PRIORITIZES ) top ( REGISTRANT, ATTESTATION ) top ( REGISTRANT, ATTESTATION, PURSUANT ) top ( REGISTRANT, ATTESTATION, PURSUANT, SECURITIES_ACT ) top ( REGISTRANT, ATTESTATION, PURSUANT, INFORMATION ) top ( REGISTRANT, ATTESTATION, PURSUANT, CFR ) top ( REGISTRANT, ATTESTATION, PURSUANT, AVOIDANCE ) top ( REGISTRANT, ATTESTATION, INFORMATION ) top ( REGISTRANT, ATTESTATION, INFORMATION, REGISTRANTS ) top ( REGISTRANT, ATTESTATION, INFORMATION, RE-APPOINTMENT ) top ( REGISTRANT, ATTESTATION, INFORMATION, OBJECTIVITY ) top ( REGISTRANT, ATTESTATION, FINANCIAL ) top ( REGISTRANT, ATTESTATION, FINANCIAL, REGULATION_S-X ) top ( REGISTRANT, ATTESTATION, FINANCIAL, PROVIDERS ) top ( REGISTRANT, ATTESTATION, FINANCIAL, DISCLOSURES ) top ( REGISTRANT, ATTESTATION, DISCLOSURES ) top ( REGISTRANT, ATTESTATION, DISCLOSURES, THIRD-PARTY ) top ( REGISTRANT, ATTESTATION, DISCLOSURES, REGULATION_S-X ) top ( REGISTRANT, ATTESTATION, DISCLOSURES, DISCLOSURE ) top ( REGISTRANT, ATTESTATION, DISCLOSURES, CLIMATE-RELATED ) top ( REGISTRANT, ATTESTATION, SERVICE ) top ( REGISTRANT, ATTESTATION, RE-APPOINTMENT ) top ( REGISTRANT, ATTESTATION, LICENSE ) top ( REGISTRANT, INVESTORS ) top ( REGISTRANT, INVESTORS, RISK ) top ( REGISTRANT, INVESTORS, RISK, COMPANY ) top ( REGISTRANT, INVESTORS, RISK, COMPANY, DISCLOSURES ) top ( REGISTRANT, INVESTORS, RISK, COMPANY, CLIMATE ) top ( REGISTRANT, INVESTORS, RISK, ZIP ) top ( REGISTRANT, INVESTORS, RISK, STRATEGY ) top ( REGISTRANT, INVESTORS, RISK, RECS ) top ( REGISTRANT, INVESTORS, RISK, POTENTIAL ) top ( REGISTRANT, INVESTORS, RISK, MARKETS ) top ( REGISTRANT, INVESTORS, DISCLOSURES ) top ( REGISTRANT, INVESTORS, DISCLOSURES, RISKS ) top ( REGISTRANT, INVESTORS, DISCLOSURES, RISKS, COMPANY ) top ( REGISTRANT, INVESTORS, DISCLOSURES, REGISTRANTS ) top ( REGISTRANT, INVESTORS, DISCLOSURES, REGISTRANTS, COSTS ) top ( REGISTRANT, INVESTORS, DISCLOSURES, THIRD-PARTY ) top ( REGISTRANT, INVESTORS, DISCLOSURES, RISK ) top ( REGISTRANT, INVESTORS, DISCLOSURES, EMISSIONS ) top ( REGISTRANT, INVESTORS, DISCLOSURES, COSTS ) top ( REGISTRANT, INVESTORS, COMMENTER ) top ( REGISTRANT, INVESTORS, COMMENTER, RISKS ) top ( REGISTRANT, INVESTORS, COMMENTER, INFORMATION ) top ( REGISTRANT, INVESTORS, COMMENTER, DISCLOSURE ) top ( REGISTRANT, INVESTORS, COMMENTER, DIRECTORS640 ) top ( REGISTRANT, INVESTORS, COMMENTER, CLIMATE-RELATED ) top ( REGISTRANT, INVESTORS, TARGETS ) top ( REGISTRANT, RISK ) top ( REGISTRANT, RISK, DISCLOSURE ) top ( REGISTRANT, RISK, DISCLOSURE, COMMISSION ) top ( REGISTRANT, RISK, DISCLOSURE, COMMISSION, REGISTRANTS ) top ( REGISTRANT, RISK, DISCLOSURE, COMMISSION, PROPOSAL ) top ( REGISTRANT, RISK, DISCLOSURE, COMMISSION, PRIORITIZE ) top ( REGISTRANT, RISK, DISCLOSURE, COMMISSION, MITIGATE ) top ( REGISTRANT, RISK, DISCLOSURE, COMMISSION, EMISSIONS ) top ( REGISTRANT, RISK, DISCLOSURE, COMMISSION, CLIMATE-RELATED ) top ( REGISTRANT, RISK, DISCLOSURE, EMISSIONS ) top ( REGISTRANT, RISK, DISCLOSURE, ZIP ) top ( REGISTRANT, RISK, DISCLOSURE, STRATEGY ) top ( REGISTRANT, RISK, DISCLOSURE, SPECIFYING ) top ( REGISTRANT, RISK, DISCLOSURE, REGISTRANTS ) top ( REGISTRANT, RISK, DISCLOSURE, PROPOSAL ) top ( REGISTRANT, RISK, FINANCIAL ) top ( REGISTRANT, RISK, FINANCIAL, STRATEGY ) top ( REGISTRANT, RISK, FINANCIAL, VARIOUS ) top ( REGISTRANT, RISK, FINANCIAL, TARGETS ) top ( REGISTRANT, RISK, FINANCIAL, STRATEGIES ) top ( REGISTRANT, RISK, FINANCIAL, SCOPES ) top ( REGISTRANT, RISK, FINANCIAL, LONG-TERM ) top ( REGISTRANT, RISK, COMMISSION ) top ( REGISTRANT, RISK, COMMISSION, CLIMATE ) top ( REGISTRANT, RISK, COMMISSION, REGULATORY ) top ( REGISTRANT, RISK, COMMISSION, REGISTRANTS ) top ( REGISTRANT, RISK, COMMISSION, PROPOSAL ) top ( REGISTRANT, RISK, COMMISSION, PRIORITIZE ) top ( REGISTRANT, RISK, COMMISSION, MITIGATE ) top ( REGISTRANT, RISK, COMMISSION, MARKET ) top ( REGISTRANT, RISK, COMMISSION, MANDATING ) top ( REGISTRANT, RISK, EMISSIONS ) top ( REGISTRANT, RISK, EMISSIONS, PURSUANT ) top ( REGISTRANT, RISK, EMISSIONS, INVESTORS ) top ( REGISTRANT, RISK, EMISSIONS, GHG ) top ( REGISTRANT, RISK, EMISSIONS, COMMISSION ) top ( REGISTRANT, RISK, CLIMATE ) top ( REGISTRANT, RISK, CLIMATE, DISCLOSURE ) top ( REGISTRANT, RISK, CLIMATE, INVESTORS ) top ( REGISTRANT, RISK, CLIMATE, INVESTORS, FACILITATING ) top ( REGISTRANT, RISK, CLIMATE, CLIMATE-RELATED ) top ( REGISTRANT, RISK, CLIMATE, REGISTRANTS ) top ( REGISTRANT, RISK, CLIMATE, NON-EXISTENT ) top ( REGISTRANT, RISK, CLIMATE, MANDATING ) top ( REGISTRANT, RISK, CLIMATE, LONGSTANDING ) top ( REGISTRANT, RISK, CLIMATE, INFORMATION ) top ( REGISTRANT, RISK, STRATEGY ) top ( REGISTRANT, RISK, STRATEGY, RECS ) top ( REGISTRANT, RISK, STRATEGY, EXHAUSTIVE ) top ( REGISTRANT, RISK, STRATEGY, BENEFITS ) top ( REGISTRANT, RISK, DISCLOSURES ) top ( REGISTRANT, RISK, DISCLOSURES, RISKS ) top ( REGISTRANT, RISK, DISCLOSURES, REGULATORY ) top ( REGISTRANT, RISK, DISCLOSURES, NON-EXCLUSIVE ) top ( REGISTRANT, RISK, DISCLOSURES, MARKET ) top ( REGISTRANT, RISK, DISCLOSURES, MANDATING ) top ( REGISTRANT, RISK, DISCLOSURES, COMPANY ) top ( REGISTRANT, RISK, DISCLOSURES, COMMISSION ) top ( REGISTRANT, RISK, DISCLOSURES, CLIMATE ) top ( REGISTRANT, COSTS ) top ( REGISTRANT, COSTS, EXPENSED ) top ( REGISTRANT, COSTS, EXPENSED, RECS ) top ( REGISTRANT, COSTS, EXPENSED, RECS, REGISTRANTS ) top ( REGISTRANT, COSTS, EXPENSED, INCOME ) top ( REGISTRANT, COSTS, EXPENSED, INCOME, WEATHER ) top ( REGISTRANT, COSTS, EXPENSED, WEATHER ) top ( REGISTRANT, COSTS, EXPENSED, REGISTRANTS ) top ( REGISTRANT, COSTS, EXPENSED, INCREASE ) top ( REGISTRANT, COSTS, EXPENSED, DISCLOSURES ) top ( REGISTRANT, COSTS, EXPENSED, CLIMATE-RELATED ) top ( REGISTRANT, COSTS, COMPLIANCE ) top ( REGISTRANT, COSTS, COMPLIANCE, COST ) top ( REGISTRANT, COSTS, COMPLIANCE, COST, RISK ) top ( REGISTRANT, COSTS, COMPLIANCE, COST, LIABILITY ) top ( REGISTRANT, COSTS, COMPLIANCE, COST, INCREASE ) top ( REGISTRANT, COSTS, COMPLIANCE, COST, EMISSIONS ) top ( REGISTRANT, COSTS, COMPLIANCE, COST, CAPITAL ) top ( REGISTRANT, COSTS, COMPLIANCE, COST, BENEFIT ) top ( REGISTRANT, COSTS, COMPLIANCE, REGISTRANTS ) top ( REGISTRANT, COSTS, COMPLIANCE, EMISSIONS ) top ( REGISTRANT, COSTS, COMPLIANCE, CLIMATE-RELATED ) top ( REGISTRANT, COSTS, COMPLIANCE, RISK ) top ( REGISTRANT, COSTS, COMPLIANCE, POTENTIAL ) top ( REGISTRANT, COSTS, COMPLIANCE, LIABILITY ) top ( REGISTRANT, COSTS, COMPLIANCE, LAWS ) top ( REGISTRANT, COSTS, COMPLIANCE, INFORMATION ) top ( REGISTRANT, COSTS, REGISTRANTS ) top ( REGISTRANT, COSTS, REGISTRANTS, GHG ) top ( REGISTRANT, COSTS, REGISTRANTS, GHG, EMISSIONS ) top ( REGISTRANT, COSTS, REGISTRANTS, GHG, RISKS ) top ( REGISTRANT, COSTS, REGISTRANTS, GHG, DISCLOSURE ) top ( REGISTRANT, COSTS, REGISTRANTS, GHG, COMPLIANCE ) top ( REGISTRANT, COSTS, REGISTRANTS, GHG, CLIMATE ) top ( REGISTRANT, COSTS, REGISTRANTS, GHG, BURDENS ) top ( REGISTRANT, COSTS, REGISTRANTS, RECS ) top ( REGISTRANT, COSTS, REGISTRANTS, EMISSIONS ) top ( REGISTRANT, COSTS, REGISTRANTS, TCFD ) top ( REGISTRANT, COSTS, REGISTRANTS, RISKS ) top ( REGISTRANT, COSTS, REGISTRANTS, INVESTORS ) top ( REGISTRANT, COSTS, REGISTRANTS, INCOME ) top ( REGISTRANT, COSTS, RECS ) top ( REGISTRANT, COSTS, RECS, OPPORTUNITIES ) top ( REGISTRANT, COSTS, WEATHER ) top ( REGISTRANT, COSTS, WEATHER, THRESHOLDS ) top ( REGISTRANT, COSTS, WEATHER, INCURS ) top ( REGISTRANT, COSTS, WEATHER, ENTITY ) top ( REGISTRANT, COSTS, WEATHER, COMMENTER ) top ( REGISTRANT, COSTS, INCOME ) top ( REGISTRANT, COSTS, INCOME, DISCLOSURE ) top ( REGISTRANT, COSTS, INCOME, DISCLOSURE, WEATHER ) top ( REGISTRANT, COSTS, INCOME, DISCLOSURE, PURSUANT ) top ( REGISTRANT, COSTS, INCOME, DISCLOSURE, DISCRETE ) top ( REGISTRANT, COSTS, INCOME, WEATHER ) top ( REGISTRANT, COSTS, INCOME, PURSUANT ) top ( REGISTRANT, COSTS, INCOME, DISCRETE ) top ( REGISTRANT, COSTS, COST ) top ( REGISTRANT, COSTS, COST, AUDIT ) top ( REGISTRANT, COSTS, COST, SAVINGS ) top ( REGISTRANT, COSTS, COST, RISK ) top ( REGISTRANT, COSTS, COST, REVENUES ) top ( REGISTRANT, COSTS, COST, PROPOSAL ) top ( REGISTRANT, COSTS, COST, LIABILITY ) top ( REGISTRANT, COSTS, COST, INCREASE ) top ( REGISTRANT, COSTS, COST, EMISSIONS ) top ( REGISTRANT, COSTS, CLIMATE-RELATED ) top ( REGISTRANT, COSTS, CLIMATE-RELATED, RISKS ) top ( REGISTRANT, COSTS, CLIMATE-RELATED, INCREASE ) top ( REGISTRANT, COSTS, CLIMATE-RELATED, MITIGATE ) top ( REGISTRANT, COSTS, CLIMATE-RELATED, INSURANCE ) top ( REGISTRANT, COSTS, CLIMATE-RELATED, INFORMATION ) top ( REGISTRANT, COSTS, CLIMATE-RELATED, INDUSTRY ) top ( REGISTRANT, COSTS, CLIMATE-RELATED, FIXED ) top ( REGISTRANT, COSTS, CLIMATE-RELATED, DISCLOSURES ) top ( REGISTRANT, COSTS, DISCLOSURES ) top ( REGISTRANT, COSTS, DISCLOSURES, REGISTRANTS ) top EMISSIONS ( EMISSIONS ) top ( EMISSIONS, GHG ) top ( EMISSIONS, GHG, ATTESTATION ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, COMMENTER ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, COMMENTER, LICENSED ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, COMMENTER, INDUSTRY ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, PROVIDERS ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, PROVIDERS, REGISTRANTS ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, PROVIDERS, MITIGATE ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, PROVIDERS, FINANCIAL ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, PROVIDERS, COMPLEMENT ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, PROVIDERS, COMMENTER ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, REGISTRANTS ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, PCAOB ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, GUIDANCE ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, FINANCIAL ) top ( EMISSIONS, GHG, ATTESTATION, COMMISSION, ACCREDITATION ) top ( EMISSIONS, GHG, ATTESTATION, INFORMATION ) top ( EMISSIONS, GHG, ATTESTATION, INFORMATION, PURSUANT ) top ( EMISSIONS, GHG, ATTESTATION, INFORMATION, LICENSE ) top ( EMISSIONS, GHG, ATTESTATION, INFORMATION, LAFS ) top ( EMISSIONS, GHG, ATTESTATION, INFORMATION, INVESTORS ) top ( EMISSIONS, GHG, ATTESTATION, INFORMATION, AFS ) top ( EMISSIONS, GHG, ATTESTATION, INFORMATION, ACCREDITATION ) top ( EMISSIONS, GHG, ATTESTATION, INFORMATION, SCOPES ) top ( EMISSIONS, GHG, ATTESTATION, REGISTRANTS ) top ( EMISSIONS, GHG, ATTESTATION, REGISTRANTS, PROVIDERS ) top ( EMISSIONS, GHG, ATTESTATION, REGISTRANTS, PROVIDERS, MITIGATE ) top ( EMISSIONS, GHG, ATTESTATION, REGISTRANTS, PROVIDERS, INVESTORS ) top ( EMISSIONS, GHG, ATTESTATION, REGISTRANTS, PROVIDERS, BENEFITS ) top ( EMISSIONS, GHG, ATTESTATION, REGISTRANTS, DISCLOSURES ) top ( EMISSIONS, GHG, ATTESTATION, REGISTRANTS, RECORD-KEEPING ) top ( EMISSIONS, GHG, 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CLIMATE-RELATED, EMISSIONS, DISCLOSURE ) top ( CLIMATE-RELATED, EMISSIONS, DISCLOSURE, REGISTRANT ) top ( CLIMATE-RELATED, EMISSIONS, DISCLOSURE, REGISTRANT, SCOPES ) top ( CLIMATE-RELATED, EMISSIONS, DISCLOSURE, ATTESTATION ) top ( CLIMATE-RELATED, EMISSIONS, DISCLOSURE, UNDER-ESTIMATE ) top ( CLIMATE-RELATED, EMISSIONS, DISCLOSURE, SCOPES ) top ( CLIMATE-RELATED, EMISSIONS, DISCLOSURE, METHODOLOGIES ) top ( CLIMATE-RELATED, EMISSIONS, DISCLOSURE, INVESTORS ) top ( CLIMATE-RELATED, EMISSIONS, DISCLOSURE, GHG ) top ( CLIMATE-RELATED, EMISSIONS, DISCLOSURE, CORPORATE ) top ( CLIMATE-RELATED, EMISSIONS, REGISTRANT ) top ( CLIMATE-RELATED, EMISSIONS, REGISTRANT, SCOPES ) top ( CLIMATE-RELATED, EMISSIONS, REGISTRANT, INFORMATION ) top ( CLIMATE-RELATED, EMISSIONS, REGISTRANT, DISCLOSURES ) top ( CLIMATE-RELATED, EMISSIONS, REGISTRANT, ATTESTATION ) top ( CLIMATE-RELATED, EMISSIONS, INFORMATION ) top ( CLIMATE-RELATED, EMISSIONS, INFORMATION, REGULATION_S-K ) top ( CLIMATE-RELATED, EMISSIONS, INFORMATION, PURSUANT ) top ( CLIMATE-RELATED, EMISSIONS, INFORMATION, PROPORTIONATELY ) top ( CLIMATE-RELATED, EMISSIONS, INFORMATION, FIXED ) top ( CLIMATE-RELATED, EMISSIONS, INFORMATION, ENERGY ) top ( CLIMATE-RELATED, EMISSIONS, INFORMATION, ELECTS ) top ( CLIMATE-RELATED, EMISSIONS, ATTESTATION ) top ( CLIMATE-RELATED, EMISSIONS, ATTESTATION, INFORMATION ) top ( CLIMATE-RELATED, EMISSIONS, ATTESTATION, CONSULTANCY_SERVICES ) top ( CLIMATE-RELATED, EMISSIONS, SCOPES ) top ( CLIMATE-RELATED, EMISSIONS, SCOPES, RISKS ) top ( CLIMATE-RELATED, EMISSIONS, SCOPES, RISKS, DISCLOSURE ) top ( CLIMATE-RELATED, EMISSIONS, SCOPES, REGULATION_S-K ) top ( CLIMATE-RELATED, EMISSIONS, SCOPES, PURSUANT ) top ( CLIMATE-RELATED, EMISSIONS, SCOPES, ELECTS ) top ( CLIMATE-RELATED, COSTS ) top ( CLIMATE-RELATED, COSTS, RISKS ) top ( CLIMATE-RELATED, COSTS, RISKS, COMPLIANCE ) top ( CLIMATE-RELATED, COSTS, RISKS, COMPLIANCE, STRATEGY ) top ( CLIMATE-RELATED, COSTS, RISKS, COMPLIANCE, RISK ) top ( CLIMATE-RELATED, COSTS, RISKS, COMPLIANCE, REGISTRANTS ) top ( CLIMATE-RELATED, COSTS, RISKS, COMPLIANCE, OUTLOOK ) top ( CLIMATE-RELATED, COSTS, RISKS, COMPLIANCE, MODEL ) top ( CLIMATE-RELATED, COSTS, RISKS, COMPLIANCE, INSURANCE ) top ( CLIMATE-RELATED, COSTS, RISKS, COMPLIANCE, INDUSTRY ) top ( CLIMATE-RELATED, COSTS, RISKS, STRATEGY ) top ( CLIMATE-RELATED, COSTS, RISKS, RISK ) top ( CLIMATE-RELATED, COSTS, RISKS, INSURANCE ) top ( CLIMATE-RELATED, COSTS, RISKS, SHAREHOLDER ) top ( CLIMATE-RELATED, COSTS, RISKS, POTENTIAL ) top ( CLIMATE-RELATED, COSTS, COMPLIANCE ) top ( CLIMATE-RELATED, COSTS, COMPLIANCE, INFORMATION ) top ( CLIMATE-RELATED, COSTS, COMPLIANCE, INDUSTRY ) top ( CLIMATE-RELATED, COSTS, COMPLIANCE, FIXED ) top ( CLIMATE-RELATED, COSTS, COMPLIANCE, DISCLOSURES ) top ( CLIMATE-RELATED, COSTS, COMPLIANCE, STRATEGY ) top ( CLIMATE-RELATED, COSTS, COMPLIANCE, RISK ) top ( CLIMATE-RELATED, COSTS, INFORMATION ) top ( CLIMATE-RELATED, COSTS, INFORMATION, FIXED ) top ( CLIMATE-RELATED, COSTS, INFORMATION, DISCLOSURE ) top ( CLIMATE-RELATED, COSTS, INFORMATION, BENEFITS ) top ( CLIMATE-RELATED, COSTS, INFORMATION, RISK ) top ( CLIMATE-RELATED, COSTS, INFORMATION, REGISTRANTS ) top ( CLIMATE-RELATED, COSTS, INFORMATION, PROPORTIONATELY ) top ( CLIMATE-RELATED, COSTS, INFORMATION, POTENTIAL ) top ( CLIMATE-RELATED, COSTS, INFORMATION, LIQUIDITY ) top ( CLIMATE-RELATED, COSTS, INFORMATION, GHG ) top ( CLIMATE-RELATED, COSTS, COST ) top ( CLIMATE-RELATED, COSTS, COST, EMISSIONS ) top ( CLIMATE-RELATED, COSTS, COST, COMPLIANCE ) top ( CLIMATE-RELATED, COSTS, COST, CLIMATE ) top ( CLIMATE-RELATED, COSTS, COST, PROPORTIONATELY ) top ( CLIMATE-RELATED, COSTS, COST, INFORMATION ) top ( CLIMATE-RELATED, COSTS, COST, GHG ) top ( CLIMATE-RELATED, COSTS, COST, FIXED ) top ( CLIMATE-RELATED, COSTS, COST, ESTIMATION ) top ( CLIMATE-RELATED, COSTS, INVESTORS ) top ( CLIMATE-RELATED, COSTS, INVESTORS, COMPLIANCE ) top ( CLIMATE-RELATED, COSTS, INVESTORS, SHAREHOLDER ) top ( CLIMATE-RELATED, COSTS, INVESTORS, FSOC ) top ( CLIMATE-RELATED, COSTS, INVESTORS, FINANCIAL ) top ( CLIMATE-RELATED, COSTS, INVESTORS, CLIMATE-RELATED_FINANCIAL_RISK ) top ( CLIMATE-RELATED, COSTS, INVESTORS, BUSINESSES ) top ( CLIMATE-RELATED, COSTS, OPPORTUNITIES ) top ( CLIMATE-RELATED, COSTS, INCREASE ) top ( CLIMATE-RELATED, COSTS, INCREASE, RISKS ) top ( CLIMATE-RELATED, COSTS, INCREASE, MITIGATE ) top ( CLIMATE-RELATED, COSTS, INCREASE, MARKET-BASED ) top ( CLIMATE-RELATED, COSTS, INCREASE, INSURANCE ) top ( CLIMATE-RELATED, COSTS, INCREASE, EXPENSED ) top ( CLIMATE-RELATED, COSTS, INCREASE, COMMENTER ) top ( CLIMATE-RELATED, COSTS, GHG ) top ( CLIMATE-RELATED, COSTS, GHG, EMISSIONS ) top ( CLIMATE-RELATED, COSTS, GHG, SRCS ) top ( CLIMATE-RELATED, COSTS, GHG, PROPORTIONATELY ) top ( CLIMATE-RELATED, COSTS, GHG, FIXED ) top ( CLIMATE-RELATED, COSTS, GHG, EGCS ) top ( CLIMATE-RELATED, COSTS, GHG, DISCLOSURE ) top ( CLIMATE-RELATED, COSTS, GHG, CONSERVATIVE ) top ( CLIMATE-RELATED, COSTS, GHG, COMPLIANCE ) top ( CLIMATE-RELATED, COSTS, GHG, BEAR ) top
References
( DISCLOSURE ) top ( DISCLOSURE, EMISSIONS ) top ( DISCLOSURE, EMISSIONS, GHG ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, PURSUANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, PURSUANT, INFORMATION, THIRD-PARTY ) top top emissions attestation report pursuant to Item 1506(a) to disclose certain information if the. . registrant's GHG emissions disclosure were voluntarily subjected to third-party assurance, which. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, INFORMATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, NON-ATTESTATION ) top top Although requiring the disclosure of any fees, including non-attestation fees, received by the. . GHG emissions attestation provider from the registrant would provide investors with important ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, INVESTORS ) top top Although requiring the disclosure of any fees, including non-attestation fees, received by the. . GHG emissions attestation provider from the registrant would provide investors with important. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, DISCLOSURES ) top top items of disclosure to be provided by the registrant in the filing that includes the attestation. . report (where the GHG emissions and other climate-related disclosures are presented), based on. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANT, CLIMATE-RELATED ) top top items of disclosure to be provided by the registrant in the filing that includes the attestation. . report (where the GHG emissions and other climate-related disclosures are presented), based on. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, SCOPES ) top top attest to Scopes 1 and/or 2 emissions disclosure, a GHG emissions attestation provider will need to include. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INFORMATION, INVESTORS ) top top Because we believe that requiring the disclosure of information regarding changes in, and. . disagreements with, a GHG emissions attestation provider would provide investors with. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, SPECIFYING ) top top 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 ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, SCOPES ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, PROPOSING_RELEASE ) top top 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 ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, LICENSE ) top top disclosure about whether the GHG emissions attestation provider has a license from an. . accreditation body, the Commission instead should require a GHG emissions attestation provider ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, LAFS ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, LAF ) top top For example, the Commission stated that an AF or LAF could voluntarily include an attestation. . report at the limited assurance level for its GHG intensity metrics or its Scope 3 emissions disclosure ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, AFS ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMMISSION, ACCREDITATION ) top top disclosure about whether the GHG emissions attestation provider has a license from an. . accreditation body, the Commission instead should require a GHG emissions attestation provider. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANTS, PROVIDERS ) top top standard is widely used in the marketplace such that registrants, GHG emissions attestation. . providers, and investors have significant experience using, or evaluating disclosure assured. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTRANTS, INVESTORS ) top top that the proposed additional disclosure requirements for registrants should further assist investors. . in understanding the qualifications and suitability of the GHG emissions attestation provider top standard is widely used in the marketplace such that registrants, GHG emissions attestation. . providers, and investors have significant experience using, or evaluating disclosure assured. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INVESTORS, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, INVESTORS, NON-ATTESTATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , NON-ATTESTATION ) ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, COMPLIANCE, LAF ) top top assurance level beginning the third fiscal year after the compliance date for disclosure of GHG. . emissions. An LAF must file an attestation report at the limited assurance level beginning the. ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, REGISTERED ) top top . the GHG emissions attestation provider is not registered with the PCAOB.1514 One of these. top issuers and registered brokers and dealers and does not include attestation engagements for GHG emissions. . disclosure within its scope ( DISCLOSURE, EMISSIONS, GHG, ATTESTATION, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) top 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, INVESTORS ) top top 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. top the GHG emissions disclosure, which, as discussed above, provides investors with information. . about a registrant's business, results of operations, and financial condition ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, SERVICES ) top top 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 top which the voluntary assurance services relate.. . Under the final rules, a registrant is responsible for disclosing the required information ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, INVESTOR ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, DISCLOSURES ) top top require a registrant to disclose within the separately captioned "Climate-Related Disclosure". . section in the filing the following information if the registrant's GHG emissions disclosures were. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INFORMATION, CAPTIONED ) top top require a registrant to disclose within the separately captioned "Climate-Related Disclosure". . section in the filing the following information if the registrant's GHG emissions disclosures were ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, TARGETS ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, RISK ) top top emissions disclosure and help investors compare the GHG emissions data when making their risk. . assessments regarding a registrant.955 Still other commenters supported the proposed. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, NON-ATTESTATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , NON-ATTESTATION ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, FINANCIAL ) top top in order to provide investors a consistent view of the registrant's business across its financial and. . GHG emissions disclosures. top the GHG emissions disclosure, which, as discussed above, provides investors with information. . about a registrant's business, results of operations, and financial condition. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, EQUITY ) top top company's equity is derived from expected future cash flows, disclosure of GHG emissions can. . help investors understand whether those emissions are likely to subject the registrant to a ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, INVESTORS, CASH ) top top company's equity is derived from expected future cash flows, disclosure of GHG emissions can. . help investors understand whether those emissions are likely to subject the registrant to a ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, EXCHANGE_ACT ) top top 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. top 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, TARGETS ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, REGISTRANTS ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, FURNISH ) top top Although the final rules do not require a registrant that has obtained voluntary assurance. . over its GHG emissions disclosure to file or furnish an assurance report to the Commission, for. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, COMMISSION, COMMENTER ) top top 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, PURSUANT, OBTAINS ) top top (3) A registrant that is required to provide Scope 1 and/or Scope 2 emissions disclosure. . pursuant to 229.1505 that obtains voluntary assurance over its GHG emissions disclosure prior. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, LAFS ) top top assurance services over GHG emissions disclosure obtained by the registrant.1614 Again, this is. . the same requirement that applies to AFs and LAFs in Item 1506(d). ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, INVESTOR ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTOR ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, COMMISSION ) top top by this section in the same Commission filing and alongside the GHG emissions disclosure to. . which the voluntary assurance services relate. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, AVOIDANCE ) top top the avoidance of doubt, and in response to commenters,1620 we are amending Rule 436 to provide. . that any description of assurance services regarding a registrant's GHG emissions disclosure ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, AMENDING ) top top the avoidance of doubt, and in response to commenters,1620 we are amending Rule 436 to provide. . that any description of assurance services regarding a registrant's GHG emissions disclosure ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, SERVICES, AFS ) top top assurance services over GHG emissions disclosure obtained by the registrant.1614 Again, this is. . the same requirement that applies to AFs and LAFs in Item 1506(d). ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , TARGETS ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , TARGETS ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, REGISTRANTS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , REGISTRANTS ) top 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANT, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) top . 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, SCOPES ) top top 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, PURSUANT ) top top 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, PROPOSAL ) top top As discussed above, a significant number of commenters supported the Commission's. . proposal to require certain registrants to obtain mandatory assurance over GHG emissions. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, INCREASED ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, GHG_PROTOCOL ) top top 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMMISSION, COMPLIANCE ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) top 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. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) top 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, MITIGATE ) top top 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 ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, COMPLIANCE, MARKETS ) top top 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. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) top GHG emissions disclosure requirement to be proportionally greater for such registrants, not. . requiring SRCs and EGCs to disclose their Scopes 1 and/or 2 emissions will help address these. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, RISKS ) top top 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. top Instead, consistent with the FER Statement's suggestion, the GHG emissions. . disclosure requirements are intended to help investors understand the risks to which registrants are subject. ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, INVESTORS, RISKS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , RISKS ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, INVESTORS, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , INCREASED ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , GHG_PROTOCOL ) ( DISCLOSURE, EMISSIONS, GHG, REGISTRANTS, FINANCIAL ) top top goal and the attendant effects on the registrant's business, results of operations, or financial. . condition. While the final GHG emissions disclosure provision will not apply to as many top By requiring disclosure of GHG emissions for. . specified registrants for the same historical periods as those included in the financial statements. ( DISCLOSURE, EMISSIONS, GHG, COMMISSION ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER, WRONGLY ) top top and GHG emissions disclosure.1615 One commenter stated that the Commission should not. . require the disclosure of oversight inspection programs because it could wrongly suggest that. ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , TARGETS ) ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER, REGISTRANTS ) top top that some registrants have voluntarily obtained reasonable assurance over their GHG emissions. . disclosure.1236 In addition, one commenter stated that it agreed with the Commission's statement ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, COMMENTER, INVESTORS ) top top program would further facilitate investors'evaluation of the reliability of the assurance results. . and GHG emissions disclosure.1615 One commenter stated that the Commission should not ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, PROPOSING_RELEASE ) top ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, PROPOSING_RELEASE, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SCOPES ) ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, PROPOSING_RELEASE, INVESTORS ) top top emissions disclosure.1202 As the Commission explained in the Proposing Release, obtaining. . assurance over GHG emissions disclosure provides investors with an additional degree of. ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SCOPES ) ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, LAFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , LAFS ) top 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. ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , PROPOSING_RELEASE , INVESTORS ) top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , COMMENTER , INVESTORS ) ( DISCLOSURE, EMISSIONS, GHG, COMMISSION, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, LAFS ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, LAFS, AFS ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, AFS ) top ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, AFS, PROPOSAL ) top top assurance over their GHG emissions disclosure beginning the seventh fiscal year after the. . compliance date for Item 1505.1230 In a change from the proposal, AFs will not be required to. ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, AFS, NON-EXEMPT ) top top LAFs must comply with the GHG emissions disclosure requirement. . beginning with their second fiscal year of compliance with the final rules, while non-exempt AFs. ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, EGCS ) top top 2496 In addition, we note that exempting EGCs from the GHG emissions. . disclosure requirement will significantly reduce the compliance burden of the final rules for most top these compliance burdens, the final rules provide SRCs and EGCs certain accommodations,. . including being exempt from the GHG emissions disclosure requirement and the accompanying ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) top disclosures that are not required to be assured pursuant to Item 1506(a).1262 For filings made. . after the compliance date for the GHG emissions disclosure requirements but before Item ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , INCREASED ) ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , GHG_PROTOCOL ) ( DISCLOSURE, EMISSIONS, GHG, COMPLIANCE, SRCS ) top top these compliance burdens, the final rules provide SRCs and EGCs certain accommodations,. . including being exempt from the GHG emissions disclosure requirement and the accompanying ( DISCLOSURE, EMISSIONS, GHG, INVESTORS ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, SECTION_II ) top top such disagreement and whether it could have impacted the reliability of the GHG emissions. . disclosure, which, as discussed in Section II.H above, provides investors with information about. ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, RISKS ) top top continuing to elicit more decision-useful information for investors about climate-related risks.. . 798. . 2. Different approaches to assurance over GHG emissions disclosures. ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, INVESTMENT ) top top This revised approach to GHG emissions disclosure will provide investors with. . information they need to make informed investment and voting decisions while addressing. ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, ELICIT ) top top continuing to elicit more decision-useful information for investors about climate-related risks.. . 798. . 2. Different approaches to assurance over GHG emissions disclosures ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, DECISION-USEFUL ) top top continuing to elicit more decision-useful information for investors about climate-related risks.. . 798. . 2. Different approaches to assurance over GHG emissions disclosures ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, INFORMATION, CLIMATE-RELATED ) top top continuing to elicit more decision-useful information for investors about climate-related risks.. . 798. . 2. Different approaches to assurance over GHG emissions disclosures ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, RISKS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , RISKS ) top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , RISKS ) ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , TARGETS ) ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, SECTION_II ) top top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , SECTION_II ) ( DISCLOSURE, EMISSIONS, GHG, INVESTORS, RISK ) top top . emissions disclosure and help investors compare the GHG emissions data when making their risk. . assessments regarding a registrant.955 Still other commenters supported the proposed. ( DISCLOSURE, EMISSIONS, GHG, INFORMATION ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, INVESTOR ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTOR ) top 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). ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, SERVICES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , SERVICES ) ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, SECTION_II ) top top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , SECTION_II ) ( DISCLOSURE, EMISSIONS, GHG, INFORMATION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , INFORMATION , SCOPES ) ( DISCLOSURE, EMISSIONS, GHG, PURSUANT ) top ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, SERVICES ) top top would consider assurance services over GHG emissions disclosure to be within the scope of an. . oversight inspection program if it is possible for the assurance services to be inspected pursuant ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) top manure management system when disclosing its overall Scopes 1 and 2 emissions pursuant to 17. . CFR 229.1505(a)(1).1061 This exclusion from the GHG emissions disclosure requirement has ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, DISCLOSURES ) top top to require the disclosure in the filing that contains the GHG emissions disclosures and attestation. . report (e.g., a registration statement or an annual report that requires disclosure pursuant to Item ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, GHG, PURSUANT, REGISTRANTS ) top top 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 ( DISCLOSURE, EMISSIONS, GHG, SERVICES ) top ( DISCLOSURE, EMISSIONS, GHG, SERVICES, RISK ) top top determine whether the assurance services have enhanced the reliability of the GHG emissions. . disclosure.2888 However, the liability and accompanying litigation risk associated with including. ( DISCLOSURE, EMISSIONS, GHG, SERVICES, LIABILITY ) top top determine whether the assurance services have enhanced the reliability of the GHG emissions. . disclosure.2888 However, the liability and accompanying litigation risk associated with including. ( DISCLOSURE, EMISSIONS, GHG, SERVICES, LAFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , LAFS ) ( DISCLOSURE, EMISSIONS, GHG, SERVICES, INVESTOR ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTOR ) ( DISCLOSURE, EMISSIONS, GHG, SERVICES, COMMISSION ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , COMMISSION ) ( DISCLOSURE, EMISSIONS, GHG, SERVICES, AVOIDANCE ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , AVOIDANCE ) ( DISCLOSURE, EMISSIONS, GHG, LAFS ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS ) top ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, COMMISSION ) top top 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 top 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. ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, SRCS ) top top In addition, the GHG emissions disclosure requirements will apply only with. . respect to LAFs and AFs (other than SRCs and EGCs). ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, SPECIFYING ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SPECIFYING ) ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, SERVICES ) top top assurance services over GHG emissions disclosure obtained by the registrant.1614 Again, this is. . the same requirement that applies to AFs and LAFs in Item 1506(d) ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, REGISTRANT ) top top assurance services over GHG emissions disclosure obtained by the registrant.1614 Again, this is. . the same requirement that applies to AFs and LAFs in Item 1506(d) ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, NON-EXEMPT ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , AFS , NON-EXEMPT ) ( DISCLOSURE, EMISSIONS, GHG, LAFS, AFS, EGCS ) top top In addition, the GHG emissions disclosure requirements will apply only with. . respect to LAFs and AFs (other than SRCs and EGCs). ( DISCLOSURE, EMISSIONS, GHG, LAFS, SRCS ) top top See ( DISCLOSURE , EMISSIONS , GHG , LAFS , AFS , SRCS ) ( DISCLOSURE, EMISSIONS, GHG, LAFS, SPECIFYING ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SPECIFYING ) ( DISCLOSURE, EMISSIONS, GHG, LAFS, REGISTRANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , LAFS , AFS , REGISTRANT ) ( DISCLOSURE, EMISSIONS, GHG, LAFS, ONE-YEAR ) top top 1012 As discussed in section II.O below, LAFs will have a one-year transition period before they are required to. . comply with the final rule's GHG emissions disclosure requirements ( DISCLOSURE, EMISSIONS, GHG, LAFS, NON-EXEMPT ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , AFS , NON-EXEMPT ) ( DISCLOSURE, EMISSIONS, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, PURSUANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, PURSUANT, INFORMATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, INFORMATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, INFORMATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, NON-ATTESTATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , NON-ATTESTATION ) ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , INVESTORS ) ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, DISCLOSURES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , DISCLOSURES ) ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, COMPLIANCE ) top top the compliance date for 229.1505 and thereafter, the attestation engagement must be at a. . reasonable assurance level and cover the registrant's Scope 1 and/or Scope 2 emissions ( DISCLOSURE, EMISSIONS, REGISTRANT, ATTESTATION, CLIMATE-RELATED ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , CLIMATE-RELATED ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, PURSUANT, DISCLOSES ) top top a Form 10-K/A or its Form 10-Q for the second quarter of its current fiscal year containing the prior year's. . emissions disclosure and (2) the registrant, pursuant to Item 1505(c)(1), discloses the information required. ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTORS ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, SERVICES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , SERVICES ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, SCOPES ) top top 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. ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, INVESTOR ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTOR ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INFORMATION, DISCLOSURES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , DISCLOSURES ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , TARGETS ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, RISK ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , RISK ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, NON-ATTESTATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , NON-ATTESTATION ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, FINANCIAL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , FINANCIAL ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, EQUITY ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , EQUITY ) ( DISCLOSURE, EMISSIONS, REGISTRANT, INVESTORS, CASH ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , CASH ) ( DISCLOSURE, EMISSIONS, REGISTRANT, PURSUANT ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, REGISTRANT, PURSUANT, OBTAINS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , PURSUANT , OBTAINS ) ( DISCLOSURE, EMISSIONS, REGISTRANT, PURSUANT, DISCLOSES ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANT , INFORMATION , PURSUANT , DISCLOSES ) ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , TARGETS ) ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, SCOPES ) top top disclosure requirement for Scopes 1 and 2 emissions, however, the Commission proposed to. . require the disclosure of a registrant's Scope 3 emissions only if those emissions are material, or ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, REGISTRANTS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , REGISTRANTS ) ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, FURNISH ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , FURNISH ) ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMISSION, COMMENTER ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , COMMENTER ) ( DISCLOSURE, EMISSIONS, REGISTRANT, SCOPES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, LAFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , LAFS ) ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, INVESTOR ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTOR ) ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, COMMISSION ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , COMMISSION ) ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, AVOIDANCE ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , AVOIDANCE ) ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, AMENDING ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , AMENDING ) ( DISCLOSURE, EMISSIONS, REGISTRANT, SERVICES, AFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , AFS ) ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER ) top ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, GHG ) top top 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. top . commenter opposed a disaggregated disclosure requirement for GHG emissions unless a. . registrant's particular industry required such disclosure.961. ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , TARGETS ) ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, FINANCIAL ) top top to enhance the data's comparability.994 One commenter further stated that the timing of a. . registrant's emissions data disclosure should be coincident with its financial statement data. ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, DISAGGREGATED ) top top . commenter opposed a disaggregated disclosure requirement for GHG emissions unless a. . registrant's particular industry required such disclosure.961 ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, COMPARABILITY ) top top to enhance the data's comparability.994 One commenter further stated that the timing of a. . registrant's emissions data disclosure should be coincident with its financial statement data ( DISCLOSURE, EMISSIONS, REGISTRANT, COMMENTER, COINCIDENT ) top top to enhance the data's comparability.994 One commenter further stated that the timing of a. . registrant's emissions data disclosure should be coincident with its financial statement data. ( DISCLOSURE, EMISSIONS, REGISTRANT, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , TARGETS ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , TARGETS ) ( DISCLOSURE, EMISSIONS, ATTESTATION ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PURSUANT, INFORMATION ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PURSUANT, INFORMATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, ATTESTATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, ATTESTATION, INFORMATION ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, INFORMATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, ATTESTATION, INFORMATION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , INFORMATION , SCOPES ) ( DISCLOSURE, EMISSIONS, ATTESTATION, INFORMATION, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , INFORMATION , INVESTORS ) ( DISCLOSURE, EMISSIONS, ATTESTATION, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, REGISTRANTS, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) ( DISCLOSURE, EMISSIONS, ATTESTATION, REGISTRANTS, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , INVESTORS ) ( DISCLOSURE, EMISSIONS, ATTESTATION, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMPLIANCE, LAF ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMPLIANCE , LAF ) ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, SPECIFYING ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SPECIFYING ) ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SCOPES ) ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, PROPOSING_RELEASE ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , PROPOSING_RELEASE ) ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, LICENSE ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , LICENSE ) ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, LAFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , LAFS ) ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, LAF ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , LAF ) ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, AFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , AFS ) ( DISCLOSURE, EMISSIONS, ATTESTATION, COMMISSION, ACCREDITATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , ACCREDITATION ) ( DISCLOSURE, EMISSIONS, ATTESTATION, PROPOSING_RELEASE ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, PROPOSING_RELEASE, GHG ) top top 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. top The Proposing Release included a request for comment asking if, in lieu of only requiring. . disclosure about whether the GHG emissions attestation provider has a license from an. ( DISCLOSURE, EMISSIONS, ATTESTATION, PROPOSING_RELEASE, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SCOPES ) ( DISCLOSURE, EMISSIONS, ATTESTATION, PROPOSING_RELEASE, LICENSE ) top top The Proposing Release included a request for comment asking if, in lieu of only requiring. . disclosure about whether the GHG emissions attestation provider has a license from an. ( DISCLOSURE, EMISSIONS, ATTESTATION, LAF ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, LAF, GHG ) top top assurance level beginning the third fiscal year after the compliance date for disclosure of GHG. . emissions. An LAF must file an attestation report at the limited assurance level beginning the top For example, the Commission stated that an AF or LAF could voluntarily include an attestation. . report at the limited assurance level for its GHG intensity metrics or its Scope 3 emissions disclosure. ( DISCLOSURE, EMISSIONS, ATTESTATION, LAF, SERVICE ) top top is an AF or an LAF to include in the relevant filing an attestation report covering the disclosure. . of its Scope 1 and Scope 2 emissions and to provide certain related disclosures about the service. ( DISCLOSURE, EMISSIONS, ATTESTATION, LAF, DISCLOSURES ) top top is an AF or an LAF to include in the relevant filing an attestation report covering the disclosure. . of its Scope 1 and Scope 2 emissions and to provide certain related disclosures about the service. ( DISCLOSURE, EMISSIONS, ATTESTATION, INVESTORS ) top ( DISCLOSURE, EMISSIONS, ATTESTATION, INVESTORS, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) ( DISCLOSURE, EMISSIONS, ATTESTATION, INVESTORS, NON-ATTESTATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , NON-ATTESTATION ) ( DISCLOSURE, EMISSIONS, REGISTRANTS ) top ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMMISSION ) top ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMMISSION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMMISSION, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMMISSION, PROPOSAL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PROPOSAL ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMMISSION, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMMISSION, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMMISSION, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMMISSION, COMPLIANCE ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , COMPLIANCE ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMPLIANCE, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) top For example, some registrants released 2021 reports detailing 2020 data as late as November 2021.").. . 690. . the second and third fiscal years after the Scopes 1 and 2 emissions disclosure compliance date,. ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMPLIANCE, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , INCREASED ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMPLIANCE, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , GHG_PROTOCOL ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMPLIANCE, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMPLIANCE, MITIGATE ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , MITIGATE ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, COMPLIANCE, MARKETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , MARKETS ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, SCOPES ) top ( DISCLOSURE, EMISSIONS, REGISTRANTS, SCOPES, SRCS ) top top GHG emissions disclosure requirement to be proportionally greater for such registrants, not. . requiring SRCs and EGCs to disclose their Scopes 1 and/or 2 emissions will help address these. ( DISCLOSURE, EMISSIONS, REGISTRANTS, SCOPES, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, SCOPES, MATERIALITY ) top top . of Scopes 1 and 2 emissions by all registrants regardless of their materiality, the final rules will. ( DISCLOSURE, EMISSIONS, REGISTRANTS, SCOPES, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, SCOPES, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, SCOPES, EGCS ) top top GHG emissions disclosure requirement to be proportionally greater for such registrants, not. . requiring SRCs and EGCs to disclose their Scopes 1 and/or 2 emissions will help address these. ( DISCLOSURE, EMISSIONS, REGISTRANTS, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, REGISTRANTS, REGISTRANT, RISKS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , RISKS ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, REGISTRANT, FINANCIAL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , FINANCIAL ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, REGISTRANT, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, REGISTRANT, COSTS ) top top 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. ( DISCLOSURE, EMISSIONS, REGISTRANTS, REGISTRANT, CLIMATE ) top top 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. ( DISCLOSURE, EMISSIONS, REGISTRANTS, REGISTRANT, BURDENS ) top top 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 ( DISCLOSURE, EMISSIONS, REGISTRANTS, INVESTORS ) top ( DISCLOSURE, EMISSIONS, REGISTRANTS, INVESTORS, RISKS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , RISKS ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, INVESTORS, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, RISKS ) top ( DISCLOSURE, EMISSIONS, REGISTRANTS, RISKS, INFORMATION ) top top investors with information that is important to understanding the reported emissions data and. . associated risks1048 without burdening registrants by requiring disclosure of detailed information ( DISCLOSURE, EMISSIONS, REGISTRANTS, RISKS, RISKS1048 ) top top investors with information that is important to understanding the reported emissions data and. . associated risks1048 without burdening registrants by requiring disclosure of detailed information. ( DISCLOSURE, EMISSIONS, REGISTRANTS, RISKS, COSTS ) top top 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 ( DISCLOSURE, EMISSIONS, REGISTRANTS, RISKS, CLIMATE ) top top 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 ( DISCLOSURE, EMISSIONS, REGISTRANTS, RISKS, BURDENS ) top top 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. ( DISCLOSURE, EMISSIONS, REGISTRANTS, RISKS, BURDENING ) top top investors with information that is important to understanding the reported emissions data and. . associated risks1048 without burdening registrants by requiring disclosure of detailed information. ( DISCLOSURE, EMISSIONS, REGISTRANTS, MATERIALITY ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANTS , SCOPES , MATERIALITY ) ( DISCLOSURE, EMISSIONS, REGISTRANTS, INFORMATION ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANTS , RISKS , INFORMATION ) ( DISCLOSURE, EMISSIONS, COMMISSION ) top ( DISCLOSURE, EMISSIONS, COMMISSION, SCOPES ) top ( DISCLOSURE, EMISSIONS, COMMISSION, SCOPES, PROPOSING_RELEASE ) top top 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. top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , PROPOSING_RELEASE ) ( DISCLOSURE, EMISSIONS, COMMISSION, SCOPES, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) ( DISCLOSURE, EMISSIONS, COMMISSION, SCOPES, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) ( DISCLOSURE, EMISSIONS, COMMISSION, SCOPES, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) ( DISCLOSURE, EMISSIONS, COMMISSION, SCOPES, COMPLIANCE ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , COMPLIANCE ) ( DISCLOSURE, EMISSIONS, COMMISSION, SCOPES, BENEFITS ) top top 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 ( DISCLOSURE, EMISSIONS, COMMISSION, PROPOSING_RELEASE ) top ( DISCLOSURE, EMISSIONS, COMMISSION, PROPOSING_RELEASE, REGISTRANT ) top top of a registrant's Scopes 1 and 2 emissions disclosure, in light of the benefits that assurance. . provides. ( DISCLOSURE, EMISSIONS, COMMISSION, PROPOSING_RELEASE, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , PROPOSING_RELEASE , INVESTORS ) ( DISCLOSURE, EMISSIONS, COMMISSION, PROPOSING_RELEASE, BENEFITS ) top top See ( DISCLOSURE , EMISSIONS , COMMISSION , SCOPES , BENEFITS ) ( DISCLOSURE, EMISSIONS, COMMISSION, COMMENTER ) top ( DISCLOSURE, EMISSIONS, COMMISSION, COMMENTER, WRONGLY ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , COMMENTER , WRONGLY ) ( DISCLOSURE, EMISSIONS, COMMISSION, COMMENTER, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , TARGETS ) ( DISCLOSURE, EMISSIONS, COMMISSION, COMMENTER, REGISTRANTS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , COMMENTER , REGISTRANTS ) ( DISCLOSURE, EMISSIONS, COMMISSION, COMMENTER, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , COMMENTER , INVESTORS ) ( DISCLOSURE, EMISSIONS, COMMISSION, PURSUANT ) top top of the emissions in the United States already report their emissions pursuant to the EPA's. . Greenhouse Gas Reporting Program, the Commission's proposed emissions disclosure top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) ( DISCLOSURE, EMISSIONS, COMMISSION, LAFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , LAFS ) top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , LAFS ) ( DISCLOSURE, EMISSIONS, COMMISSION, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , PROPOSING_RELEASE , INVESTORS ) top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , COMMENTER , INVESTORS ) ( DISCLOSURE, EMISSIONS, COMPLIANCE ) top ( DISCLOSURE, EMISSIONS, COMPLIANCE, LAFS ) top ( DISCLOSURE, EMISSIONS, COMPLIANCE, LAFS, AFS ) top ( DISCLOSURE, EMISSIONS, COMPLIANCE, COSTS ) top ( DISCLOSURE, EMISSIONS, COMPLIANCE, COSTS, GHG ) top top concerns regarding the disclosure of GHG emissions data that may be immaterial. This approach. . will also limit the compliance costs of the final rules, as it will not require disclosure of GHG ( DISCLOSURE, EMISSIONS, COMPLIANCE, COSTS, RETAILER ) top top with respect to Scope 3 emissions disclosure.. . 3007 See letter from AEPC.. . 735. . initial set up and ongoing compliance costs for a typical retailer will be more than 35 times the. ( DISCLOSURE, EMISSIONS, COMPLIANCE, COSTS, REGISTRANT ) top top would increase compliance costs and raise a registrant's liability exposure so that the total cost of. . the Scope 3 emissions disclosure would likely exceed its benefit.939 Because of the difficulties ( DISCLOSURE, EMISSIONS, COMPLIANCE, COSTS, LIABILITY ) top top would increase compliance costs and raise a registrant's liability exposure so that the total cost of. . the Scope 3 emissions disclosure would likely exceed its benefit.939 Because of the difficulties ( DISCLOSURE, EMISSIONS, COMPLIANCE, COSTS, INFORMATION ) top top Nevertheless, we use this cost. . information to the extent possible to inform our assessment of the expected compliance costs of. ( DISCLOSURE, EMISSIONS, COMPLIANCE, COSTS, INCREASE ) top top would increase compliance costs and raise a registrant's liability exposure so that the total cost of ( DISCLOSURE, EMISSIONS, COMPLIANCE, COSTS, COST ) top top would increase compliance costs and raise a registrant's liability exposure so that the total cost of. . the Scope 3 emissions disclosure would likely exceed its benefit.939 Because of the difficulties top Nevertheless, we use this cost. . information to the extent possible to inform our assessment of the expected compliance costs of ( DISCLOSURE, EMISSIONS, COMPLIANCE, COSTS, BENEFIT ) top top would increase compliance costs and raise a registrant's liability exposure so that the total cost of. . the Scope 3 emissions disclosure would likely exceed its benefit.939 Because of the difficulties. ( DISCLOSURE, EMISSIONS, COMPLIANCE, AFS ) top ( DISCLOSURE, EMISSIONS, COMPLIANCE, AFS, PROPOSAL ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , AFS , PROPOSAL ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, AFS, NON-EXEMPT ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , AFS , NON-EXEMPT ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, SCOPES ) top ( DISCLOSURE, EMISSIONS, COMPLIANCE, SCOPES, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, SCOPES, LEVEL1078 ) top top service provider at a "limited assurance" level1077 for fiscal years 2 and 3 after the Scopes 1 and. . 2 emissions disclosure compliance date and at a reasonable assurance level1078 for fiscal year 4. ( DISCLOSURE, EMISSIONS, COMPLIANCE, SCOPES, LEVEL1077 ) top top service provider at a "limited assurance" level1077 for fiscal years 2 and 3 after the Scopes 1 and. . 2 emissions disclosure compliance date and at a reasonable assurance level1078 for fiscal year 4 ( DISCLOSURE, EMISSIONS, COMPLIANCE, SCOPES, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, SCOPES, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, SCOPES, GHG ) top top 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 ( DISCLOSURE, EMISSIONS, COMPLIANCE, EGCS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , EGCS ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, REGISTRANT ) top ( DISCLOSURE, EMISSIONS, COMPLIANCE, REGISTRANT, LIABILITY ) top top See ( DISCLOSURE , EMISSIONS , COMPLIANCE , COSTS , LIABILITY ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, REGISTRANT, INCREASE ) top top See ( DISCLOSURE , EMISSIONS , COMPLIANCE , COSTS , INCREASE ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, REGISTRANT, COST ) top top See ( DISCLOSURE , EMISSIONS , COMPLIANCE , COSTS , COST ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, REGISTRANT, BENEFIT ) top top See ( DISCLOSURE , EMISSIONS , COMPLIANCE , COSTS , BENEFIT ) ( DISCLOSURE, EMISSIONS, COMPLIANCE, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , PURSUANT ) ( DISCLOSURE, EMISSIONS, INVESTORS ) top ( DISCLOSURE, EMISSIONS, INVESTORS, INFORMATION ) top ( DISCLOSURE, EMISSIONS, INVESTORS, INFORMATION, SECTION_II ) top top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , SECTION_II ) ( DISCLOSURE, EMISSIONS, INVESTORS, INFORMATION, RISKS ) top top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , RISKS ) ( DISCLOSURE, EMISSIONS, INVESTORS, INFORMATION, INVESTMENT ) top top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , INVESTMENT ) ( DISCLOSURE, EMISSIONS, INVESTORS, INFORMATION, ELICIT ) top top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , ELICIT ) ( DISCLOSURE, EMISSIONS, INVESTORS, INFORMATION, DECISION-USEFUL ) top top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , DECISION-USEFUL ) ( DISCLOSURE, EMISSIONS, INVESTORS, INFORMATION, CLIMATE-RELATED ) top top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , CLIMATE-RELATED ) ( DISCLOSURE, EMISSIONS, INVESTORS, TARGETS ) top top addition to more robust corporate governance on climate, investors are calling for disclosure on key issues. . including greenhouse gas emissions targets, transition plans (including policies to ensure a just transition. top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , TARGETS ) ( DISCLOSURE, EMISSIONS, INVESTORS, RISKS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , RISKS ) top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , INFORMATION , RISKS ) ( DISCLOSURE, EMISSIONS, INVESTORS, RISK ) top top In addition, to facilitate investors'assessment of particular types of risk, the final rules. . require:. . Disclosure of Scope 1 and/or Scope 2 emissions on a phased in basis by certain larger top See ( DISCLOSURE , EMISSIONS , GHG , INVESTORS , RISK ) ( DISCLOSURE, EMISSIONS, INVESTORS, RELATEDLY ) top top . 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 top benefit to investors.926 Relatedly, one commenter raised concerns that Scope 3 emissions. ( DISCLOSURE, EMISSIONS, INFORMATION ) top ( DISCLOSURE, EMISSIONS, INFORMATION, PURSUANT ) top ( DISCLOSURE, EMISSIONS, INFORMATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, INFORMATION, PURSUANT, DISCLOSES ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANT , INFORMATION , PURSUANT , DISCLOSES ) ( DISCLOSURE, EMISSIONS, INFORMATION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANT , INFORMATION , SCOPES ) top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , INFORMATION , SCOPES ) ( DISCLOSURE, EMISSIONS, INFORMATION, INVESTOR ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTOR ) top See ( DISCLOSURE , EMISSIONS , GHG , INFORMATION , INVESTOR ) ( DISCLOSURE, EMISSIONS, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, EMISSIONS, INFORMATION, SERVICES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , SERVICES ) ( DISCLOSURE, EMISSIONS, SCOPES ) top ( DISCLOSURE, EMISSIONS, SCOPES, GHG ) top ( DISCLOSURE, EMISSIONS, SCOPES, GHG, SRCS ) top top to disclose its GHG emissions, including its Scopes 1 and 2 emissions.1058 Such treatment is. . consistent with the scaled disclosure approach that is sometimes adopted for SRCs and EGCs. ( DISCLOSURE, EMISSIONS, SCOPES, GHG, PROPOSING_RELEASE ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , PROPOSING_RELEASE ) ( DISCLOSURE, EMISSIONS, SCOPES, GHG, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) ( DISCLOSURE, EMISSIONS, SCOPES, GHG, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) ( DISCLOSURE, EMISSIONS, SCOPES, GHG, EGCS ) top top to disclose its GHG emissions, including its Scopes 1 and 2 emissions.1058 Such treatment is. . consistent with the scaled disclosure approach that is sometimes adopted for SRCs and EGCs. ( DISCLOSURE, EMISSIONS, SCOPES, SRCS ) top ( DISCLOSURE, EMISSIONS, SCOPES, SRCS, EGCS ) top ( DISCLOSURE, EMISSIONS, SCOPES, SRCS, EGCS, GHG ) top top to disclose its GHG emissions, including its Scopes 1 and 2 emissions.1058 Such treatment is. . consistent with the scaled disclosure approach that is sometimes adopted for SRCs and EGCs ( DISCLOSURE, EMISSIONS, SCOPES, SRCS, EGCS, REGISTRANTS ) top top GHG emissions disclosure requirement to be proportionally greater for such registrants, not. . requiring SRCs and EGCs to disclose their Scopes 1 and/or 2 emissions will help address these ( DISCLOSURE, EMISSIONS, SCOPES, EGCS ) top ( DISCLOSURE, EMISSIONS, SCOPES, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) top manure management system when disclosing its overall Scopes 1 and 2 emissions pursuant to 17. . CFR 229.1505(a)(1).1061 This exclusion from the GHG emissions disclosure requirement has ( DISCLOSURE, EMISSIONS, SCOPES, PROPOSING_RELEASE ) top top See ( DISCLOSURE , EMISSIONS , COMMISSION , SCOPES , PROPOSING_RELEASE ) top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , PROPOSING_RELEASE ) ( DISCLOSURE, EMISSIONS, SCOPES, TCFD ) top top whereas the TCFD requires a company to disclose its Scopes 1 and 2 emissions, without specifying. . whether the disclosure must be on a disaggregated basis ( DISCLOSURE, EMISSIONS, PURSUANT ) top ( DISCLOSURE, EMISSIONS, PURSUANT, SERVICES ) top top See ( DISCLOSURE , EMISSIONS , GHG , PURSUANT , SERVICES ) ( DISCLOSURE, EMISSIONS, PURSUANT, DISCLOSURES ) top top See ( DISCLOSURE , EMISSIONS , GHG , PURSUANT , DISCLOSURES ) ( DISCLOSURE, EMISSIONS, PURSUANT, UNITED_STATES ) top top of the emissions in the United States already report their emissions pursuant to the EPA's. . Greenhouse Gas Reporting Program, the Commission's proposed emissions disclosure ( DISCLOSURE, EMISSIONS, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, EMISSIONS, LAFS ) top ( DISCLOSURE, EMISSIONS, LAFS, AFS ) top ( DISCLOSURE, EMISSIONS, LAFS, AFS, SRCS ) top top require the disclosure of Scope 1 emissions and/or Scope 2 emissions metrics1011 by LAFs and. . AFs that are not SRCs or EGCs, on a phased in basis,1012 if such emissions are material.1013. top See ( DISCLOSURE , EMISSIONS , GHG , LAFS , AFS , SRCS ) ( DISCLOSURE, EMISSIONS, LAFS, AFS, SCOPES ) top top Both tables show the phase in for the Scopes 1 and 2 emissions disclosure requirements. Both. . LAFs and non-exempt AFs are subject to the requirement to disclose their Scopes 1 and 2 ( DISCLOSURE, EMISSIONS, LAFS, AFS, NON-EXEMPT ) top top Both tables show the phase in for the Scopes 1 and 2 emissions disclosure requirements. Both. . LAFs and non-exempt AFs are subject to the requirement to disclose their Scopes 1 and 2. top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , AFS , NON-EXEMPT ) ( DISCLOSURE, EMISSIONS, LAFS, AFS, EGCS ) top top require the disclosure of Scope 1 emissions and/or Scope 2 emissions metrics1011 by LAFs and. . AFs that are not SRCs or EGCs, on a phased in basis,1012 if such emissions are material.1013. top See ( DISCLOSURE , EMISSIONS , GHG , LAFS , AFS , EGCS ) ( DISCLOSURE, EMISSIONS, LAFS, AFS, COMMISSION ) top top See ( DISCLOSURE , EMISSIONS , GHG , LAFS , AFS , COMMISSION ) ( DISCLOSURE, EMISSIONS, LAFS, AFS, SPECIFYING ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SPECIFYING ) ( DISCLOSURE, EMISSIONS, LAFS, AFS, SERVICES ) top top See ( DISCLOSURE , EMISSIONS , GHG , LAFS , AFS , SERVICES ) ( DISCLOSURE, EMISSIONS, LAFS, SRCS ) top top See ( DISCLOSURE , EMISSIONS , LAFS , AFS , SRCS ) top See ( DISCLOSURE , EMISSIONS , GHG , LAFS , AFS , SRCS ) ( DISCLOSURE, EMISSIONS, LAFS, SCOPES ) top top hour (PRA Table 4A) and external professional cost effects (PRA Table 4B) of the final rules.. . Both tables show the phase in for the Scopes 1 and 2 emissions disclosure requirements. Both. . LAFs and non-exempt AFs are subject to the requirement to disclose their Scopes 1 and 2 ( DISCLOSURE, EMISSIONS, LAFS, NON-EXEMPT ) top top See ( DISCLOSURE , EMISSIONS , LAFS , AFS , NON-EXEMPT ) top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , AFS , NON-EXEMPT ) ( DISCLOSURE, EMISSIONS, LAFS, EGCS ) top top See ( DISCLOSURE , EMISSIONS , LAFS , AFS , EGCS ) top See ( DISCLOSURE , EMISSIONS , GHG , LAFS , AFS , EGCS ) ( DISCLOSURE, EMISSIONS, LAFS, ATTESTATION ) top top 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 top 3203 In each table, all numbers have been rounded to the nearest whole number.. . 817. . emissions disclosure. While LAFs will initially be required to obtain an attestation report at the. ( DISCLOSURE, EMISSIONS, LAFS, SPECIFYING ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SPECIFYING ) ( DISCLOSURE, REGISTRANT ) top ( DISCLOSURE, REGISTRANT, GHG ) top ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION ) top ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, PURSUANT ) top ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, PURSUANT, INFORMATION ) top ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, PURSUANT, INFORMATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, INFORMATION ) top ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, INFORMATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, NON-ATTESTATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , NON-ATTESTATION ) ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , INVESTORS ) ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, DISCLOSURES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , DISCLOSURES ) ( DISCLOSURE, REGISTRANT, GHG, ATTESTATION, CLIMATE-RELATED ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , CLIMATE-RELATED ) ( DISCLOSURE, REGISTRANT, GHG, INFORMATION ) top ( DISCLOSURE, REGISTRANT, GHG, INFORMATION, PURSUANT ) top ( DISCLOSURE, REGISTRANT, GHG, INFORMATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, GHG, INFORMATION, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTORS ) ( DISCLOSURE, REGISTRANT, GHG, INFORMATION, THIRD-PARTY ) top ( DISCLOSURE, REGISTRANT, GHG, INFORMATION, SERVICES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , SERVICES ) ( DISCLOSURE, REGISTRANT, GHG, INFORMATION, INVESTOR ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTOR ) ( DISCLOSURE, REGISTRANT, GHG, INFORMATION, DISCLOSURES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , DISCLOSURES ) ( DISCLOSURE, REGISTRANT, GHG, INFORMATION, CAPTIONED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , CAPTIONED ) ( DISCLOSURE, REGISTRANT, GHG, INVESTORS ) top ( DISCLOSURE, REGISTRANT, GHG, INVESTORS, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , TARGETS ) ( DISCLOSURE, REGISTRANT, GHG, INVESTORS, RISK ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , RISK ) ( DISCLOSURE, REGISTRANT, GHG, INVESTORS, NON-ATTESTATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , NON-ATTESTATION ) ( DISCLOSURE, REGISTRANT, GHG, INVESTORS, FINANCIAL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , FINANCIAL ) ( DISCLOSURE, REGISTRANT, GHG, COMMISSION ) top ( DISCLOSURE, REGISTRANT, GHG, COMMISSION, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) ( DISCLOSURE, REGISTRANT, GHG, COMMISSION, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , TARGETS ) ( DISCLOSURE, REGISTRANT, GHG, COMMISSION, REGISTRANTS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , REGISTRANTS ) ( DISCLOSURE, REGISTRANT, GHG, COMMISSION, FURNISH ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , FURNISH ) ( DISCLOSURE, REGISTRANT, GHG, COMMISSION, COMMENTER ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , COMMENTER ) ( DISCLOSURE, REGISTRANT, GHG, PURSUANT ) top ( DISCLOSURE, REGISTRANT, GHG, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, GHG, PURSUANT, OBTAINS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , PURSUANT , OBTAINS ) ( DISCLOSURE, REGISTRANT, GHG, SERVICES ) top ( DISCLOSURE, REGISTRANT, GHG, SERVICES, LAFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , LAFS ) ( DISCLOSURE, REGISTRANT, GHG, SERVICES, INVESTOR ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTOR ) ( DISCLOSURE, REGISTRANT, GHG, SERVICES, COMMISSION ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , COMMISSION ) ( DISCLOSURE, REGISTRANT, GHG, SERVICES, AVOIDANCE ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , AVOIDANCE ) ( DISCLOSURE, REGISTRANT, GHG, SERVICES, AMENDING ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , AMENDING ) ( DISCLOSURE, REGISTRANT, GHG, SERVICES, AFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , SERVICES , AFS ) ( DISCLOSURE, REGISTRANT, GHG, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , TARGETS ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , TARGETS ) ( DISCLOSURE, REGISTRANT, GHG, REGISTRANTS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , REGISTRANTS ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , REGISTRANTS ) ( DISCLOSURE, REGISTRANT, GHG, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , EXCHANGE_ACT ) ( DISCLOSURE, REGISTRANT, FINANCIAL ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, AUDITED ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, AUDITED, SUBPART ) top top . subpart 1500 and that also requires the registrant to include its audited financial statements.1744 ( DISCLOSURE, REGISTRANT, FINANCIAL, AUDITED, REGISTRANTS ) top top 2288 registrants will be required to provide disclosure for the registrant's most. . recently completed fiscal year for which audited financial statements are included in the filing in ( DISCLOSURE, REGISTRANT, FINANCIAL, INVESTORS ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, INVESTORS, INFORMATION ) top top the GHG emissions disclosure, which, as discussed above, provides investors with information. . about a registrant's business, results of operations, and financial condition. top disclosure, which, as discussed in Section II.H above, provides investors with information about. . a registrant's business, results of operations, and financial condition. ( DISCLOSURE, REGISTRANT, FINANCIAL, INVESTORS, SECTION_II ) top top disclosure, which, as discussed in Section II.H above, provides investors with information about. . a registrant's business, results of operations, and financial condition ( DISCLOSURE, REGISTRANT, FINANCIAL, INVESTORS, PERFORMANCE ) top top fundamental to investors'understanding of the nature of a registrant's business and its operating. . prospects and financial performance and, therefore, should be presented together with other. ( DISCLOSURE, REGISTRANT, FINANCIAL, INVESTORS, OPERATING ) top top fundamental to investors'understanding of the nature of a registrant's business and its operating. . prospects and financial performance and, therefore, should be presented together with other ( DISCLOSURE, REGISTRANT, FINANCIAL, EMISSIONS ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, EMISSIONS, GHG ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, EMISSIONS, GHG, INFORMATION ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , INVESTORS , INFORMATION ) ( DISCLOSURE, REGISTRANT, FINANCIAL, EMISSIONS, INFORMATION ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , INVESTORS , INFORMATION ) ( DISCLOSURE, REGISTRANT, FINANCIAL, EMISSIONS, COMPARABILITY ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANT , COMMENTER , COMPARABILITY ) ( DISCLOSURE, REGISTRANT, FINANCIAL, EMISSIONS, COINCIDENT ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANT , COMMENTER , COINCIDENT ) ( DISCLOSURE, REGISTRANT, FINANCIAL, COMMENTER ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, COMMENTER, RISKS ) top top disclosure requirements as other financial risks.2435 Another commenter stated that the proposed. . requirement should apply to any material change in a registrant's disclosure related to ( DISCLOSURE, REGISTRANT, FINANCIAL, COMMENTER, REGISTRANTS ) top top . for registrants filing an initial registration statement.2283 On the other hand, one commenter. ( DISCLOSURE, REGISTRANT, FINANCIAL, COMMENTER, COSTS ) top top balance sheet, even if the disclosure threshold for one of the financial statements is not triggered.. . One commenter suggested that a registrant could "game" the rules by classifying costs as. ( DISCLOSURE, REGISTRANT, FINANCIAL, COMMENTER, COMPARABILITY ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANT , COMMENTER , COMPARABILITY ) ( DISCLOSURE, REGISTRANT, FINANCIAL, COMMENTER, COINCIDENT ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANT , COMMENTER , COINCIDENT ) ( DISCLOSURE, REGISTRANT, FINANCIAL, REGISTRANTS ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, INFORMATION ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, INFORMATION, SECTION_II ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , INVESTORS , SECTION_II ) ( DISCLOSURE, REGISTRANT, FINANCIAL, INFORMATION, GHG ) top top the GHG emissions disclosure, which, as discussed above, provides investors with information. . about a registrant's business, results of operations, and financial condition ( DISCLOSURE, REGISTRANT, FINANCIAL, GHG ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, SUBPART ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , AUDITED , SUBPART ) top 1500, as long as the applicable Commission filing requires the registrant to comply with subpart. . 1500. Including disclosure of the financial statement effects in a note to the financial statements, ( DISCLOSURE, REGISTRANT, FINANCIAL, RISKS ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, RISKS, GUIDANCE ) top top years,12 most recently issuing guidance in 2010 ("2010 Guidance") on how existing rules may. . require disclosure of climate-related risks and their impacts on a registrant's business or financial ( DISCLOSURE, REGISTRANT, FINANCIAL, RISKS, CLIMATE-RELATED ) top ( DISCLOSURE, REGISTRANT, FINANCIAL, RISKS, CLIMATE-RELATED, GUIDANCE ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , RISKS , GUIDANCE ) ( DISCLOSURE, REGISTRANT, FINANCIAL, REVENUE ) top top of disaggregated disclosure in a registrant's financial statements is also supported by concepts set. . forth in FASB ASC Topic 606 Revenue from Contracts with Customers and IFRS 15 Revenue. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED ) top ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISKS ) top ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISKS, GUIDANCE ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , RISKS , GUIDANCE ) ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISKS, SPECIFYING ) top top climate-related risks, by making the climate-related risk disclosure requirements less. . prescriptive, and by specifying the time frames during which a registrant should describe. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISKS, RISK ) top top climate-related risks, by making the climate-related risk disclosure requirements less. . prescriptive, and by specifying the time frames during which a registrant should describe ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISKS, PRESCRIPTIVE ) top top climate-related risks, by making the climate-related risk disclosure requirements less. . prescriptive, and by specifying the time frames during which a registrant should describe. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISKS, NON-EXCLUSIVE ) top top assessing, and managing material climate-related risks.2890 A registrant with such a process. . should address, as applicable, the following non-exclusive list of disclosure items: (1) how it. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISKS, INVESTORS ) top top because information concerning climate-related risks involving a registrant's value chain may be. . more important to investors than such risks involving a registrant's own operations, disclosure of. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISKS, INFORMATION ) top top because information concerning climate-related risks involving a registrant's value chain may be. . more important to investors than such risks involving a registrant's own operations, disclosure of ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISKS, COMMISSION ) top top view the Commission's current disclosure regime already requires a registrant to disclose. . climate-related risks if material, adoption of the proposed rules would impose a significant ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, EXCHANGE_ACT ) top ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, EXCHANGE_ACT, SECURITIES_ACT ) top top to require a registrant to include the climate-related disclosure in Securities Act or Exchange Act. . registration statements and Exchange Act annual reports in a separately captioned "Climate ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, EXCHANGE_ACT, PURSUANT ) top top The Commission proposed to apply the proposed climate-related disclosure rules to a. . registrant with Exchange Act reporting obligations pursuant to Exchange Act section 13(a)2376 or. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, EXCHANGE_ACT, ISSUER73 ) top top The final rules provide that a registrant (both domestic and foreign private issuer73) must:. . File the climate-related disclosure in its registration statements and Exchange Act annual ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, EXCHANGE_ACT, DISCLOSURES ) top top A registrant may also incorporate by reference some of the climate-related disclosures. . from other filed registration statements or Exchange Act reports if the incorporated disclosure is ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, EXCHANGE_ACT, COMMISSION ) top top The Commission proposed to apply the proposed climate-related disclosure rules to a. . registrant with Exchange Act reporting obligations pursuant to Exchange Act section 13(a)2376 or ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, EXCHANGE_ACT, CAPTIONED ) top top to require a registrant to include the climate-related disclosure in Securities Act or Exchange Act. . registration statements and Exchange Act annual reports in a separately captioned "Climate. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, DISCLOSURES ) top ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, DISCLOSURES, GHG ) top top items of disclosure to be provided by the registrant in the filing that includes the attestation. . report (where the GHG emissions and other climate-related disclosures are presented), based on. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, DISCLOSURES, EMISSIONS ) top top items of disclosure to be provided by the registrant in the filing that includes the attestation. . report (where the GHG emissions and other climate-related disclosures are presented), based on. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, DISCLOSURES, ATTESTATION ) top top items of disclosure to be provided by the registrant in the filing that includes the attestation. . report (where the GHG emissions and other climate-related disclosures are presented), based on ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, INVESTORS ) top ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, INVESTORS, INFORMATION ) top ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, INVESTORS, INFORMATION, RISKS ) top top because information concerning climate-related risks involving a registrant's value chain may be. . more important to investors than such risks involving a registrant's own operations, disclosure of ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, INVESTORS, INFORMATION, FACILITATING ) top top also reduce investors'costs of acquiring and processing climate-related information by. . facilitating investors'analysis of a registrant's disclosure and assessing its management of ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, INVESTORS, FACILITATING ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , INVESTORS , INFORMATION , FACILITATING ) ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, FINANCIAL ) top ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, FINANCIAL, GUIDANCE ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , RISKS , GUIDANCE ) ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, FINANCIAL, STRATEGY ) top top concepts that tie climate-related risk disclosure considerations to matters that may affect the. . results of operations, financial condition, or business strategy of a registrant. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, FINANCIAL, RISK ) top top concepts that tie climate-related risk disclosure considerations to matters that may affect the. . results of operations, financial condition, or business strategy of a registrant ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, COMMISSION ) top ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, COMMISSION, SEPARABLE ) top top responding to the Commission's proposed amendments to Regulation S-X, recommended. . requiring the disclosure of a registrant's actual discrete and separable climate-related. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, COMMISSION, PURSUANT ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , EXCHANGE_ACT , PURSUANT ) ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, COMMISSION, DISCRETE ) top top responding to the Commission's proposed amendments to Regulation S-X, recommended. . requiring the disclosure of a registrant's actual discrete and separable climate-related. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, SECURITIES_ACT ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , EXCHANGE_ACT , SECURITIES_ACT ) top Forms S-3 and F-3 because the climate-related disclosure would be included in a registrant's Form 10-K or. . 20-F annual report that is incorporated by reference into those Securities Act registration statements. ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RISK ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , FINANCIAL , RISK ) top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , RISKS , RISK ) ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, RECS ) top top offsets and RECs as a material component of its plan to achieve a disclosed climate-related target. . or goal, and therefore disclosure would be required for the carbon offsets and RECs ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, INFORMATION ) top ( DISCLOSURE, REGISTRANT, CLIMATE-RELATED, INFORMATION, FACILITATING ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , INVESTORS , INFORMATION , FACILITATING ) ( DISCLOSURE, REGISTRANT, COMMISSION ) top ( DISCLOSURE, REGISTRANT, COMMISSION, FINANCIAL ) top ( DISCLOSURE, REGISTRANT, COMMISSION, FINANCIAL, SUBPART ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , SUBPART ) ( DISCLOSURE, REGISTRANT, COMMISSION, EXCHANGE_ACT ) top ( DISCLOSURE, REGISTRANT, COMMISSION, EXCHANGE_ACT, REGISTRANTS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , REGISTRANTS ) ( DISCLOSURE, REGISTRANT, COMMISSION, EXCHANGE_ACT, PURSUANT ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , EXCHANGE_ACT , PURSUANT ) ( DISCLOSURE, REGISTRANT, COMMISSION, TARGETS ) top ( DISCLOSURE, REGISTRANT, COMMISSION, TARGETS, PWC ) top top 819 See letter from PwC (recommending that the Commission clarify that the disclosure of voluntary targets or. . goals applies only to targets and goals that have been publicly announced by the registrant, its subsidiaries ( DISCLOSURE, REGISTRANT, COMMISSION, TARGETS, COMMENTER ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , COMMENTER ) ( DISCLOSURE, REGISTRANT, COMMISSION, COMMENTER ) top ( DISCLOSURE, REGISTRANT, COMMISSION, COMMENTER, OPPORTUNITIES ) top top opportunities are unrelated to the registrant's core or existing lines of business.2206 Relatedly,. . one commenter requested that the Commission clarify that the disclosure of opportunities is. ( DISCLOSURE, REGISTRANT, COMMISSION, COMMENTER, RELATEDLY ) top top opportunities are unrelated to the registrant's core or existing lines of business.2206 Relatedly,. . one commenter requested that the Commission clarify that the disclosure of opportunities is ( DISCLOSURE, REGISTRANT, COMMISSION, COMMENTER, OBLIGATION ) top top transition activities.1895 For example, one commenter urged the Commission to clarify when a. . transition activity ends, asserting that it was not clear if a registrant's disclosure obligation would. ( DISCLOSURE, REGISTRANT, COMMISSION, SUPRA ) top top 2581 See discussion supra section I.A; Proposing Release sections I.A, IV.A.2; see also supra section II.B. for. . discussion of the historical evolution of Commission rules requiring registrant disclosure ( DISCLOSURE, REGISTRANT, COMMISSION, RISKS ) top top view the Commission's current disclosure regime already requires a registrant to disclose. . climate-related risks if material, adoption of the proposed rules would impose a significant. top because they believed that the Commission's existing rules already require the disclosure of. . material risks and how the registrant is managing them.733 Other commenters stated that the. ( DISCLOSURE, REGISTRANT, COMMISSION, OPPORTUNITIES ) top top See ( DISCLOSURE , REGISTRANT , COMMISSION , COMMENTER , OPPORTUNITIES ) ( DISCLOSURE, REGISTRANT, INFORMATION ) top ( DISCLOSURE, REGISTRANT, INFORMATION, PURSUANT ) top ( DISCLOSURE, REGISTRANT, INFORMATION, PURSUANT, ATTESTATION ) top ( DISCLOSURE, REGISTRANT, INFORMATION, PURSUANT, ATTESTATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, INFORMATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, INFORMATION, PURSUANT, STRATEGY ) top top ... The final rules provide a phase in for another set of information -the material expenditures disclosure. . requirement, which will be provided pursuant to either Item 1502, as part of a registrant's strategy. ( DISCLOSURE, REGISTRANT, INFORMATION, PURSUANT, PARAGRAPHS ) top top the contextual information required by paragraph (a) of this section.. . (f) Recoveries. If a registrant is required to provide disclosure pursuant to paragraphs (c). ( DISCLOSURE, REGISTRANT, INFORMATION, PURSUANT, DISCLOSES ) top top See ( DISCLOSURE , EMISSIONS , REGISTRANT , INFORMATION , PURSUANT , DISCLOSES ) ( DISCLOSURE, REGISTRANT, INFORMATION, INVESTORS ) top ( DISCLOSURE, REGISTRANT, INFORMATION, INVESTORS, RISKS ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , INVESTORS , INFORMATION , RISKS ) ( DISCLOSURE, REGISTRANT, INFORMATION, INVESTORS, STRATEGY ) top top announced climate-related strategy or initiative.577 Conditioning the disclosure requirement in. . this way could deprive investors of needed information solely because the registrant has not yet top the disclosure of offsets or RECs is intended to provide investors with the decision-useful. . information they need to understand a registrant's strategy to mitigate or adapt to the realized or. ( DISCLOSURE, REGISTRANT, INFORMATION, INVESTORS, SECTION_II ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , INVESTORS , SECTION_II ) ( DISCLOSURE, REGISTRANT, INFORMATION, INVESTORS, RECS ) top top the disclosure of offsets or RECs is intended to provide investors with the decision-useful. . information they need to understand a registrant's strategy to mitigate or adapt to the realized or ( DISCLOSURE, REGISTRANT, INFORMATION, INVESTORS, MITIGATE ) top top the disclosure of offsets or RECs is intended to provide investors with the decision-useful. . information they need to understand a registrant's strategy to mitigate or adapt to the realized or. ( DISCLOSURE, REGISTRANT, INFORMATION, INVESTORS, FACILITATING ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , INVESTORS , INFORMATION , FACILITATING ) ( DISCLOSURE, REGISTRANT, INFORMATION, ATTESTATION ) top ( DISCLOSURE, REGISTRANT, INFORMATION, ATTESTATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, INFORMATION, STRATEGY ) top ( DISCLOSURE, REGISTRANT, INFORMATION, STRATEGY, RECS ) top top See ( DISCLOSURE , REGISTRANT , INFORMATION , INVESTORS , RECS ) ( DISCLOSURE, REGISTRANT, INFORMATION, STRATEGY, MITIGATE ) top top See ( DISCLOSURE , REGISTRANT , INFORMATION , INVESTORS , MITIGATE ) ( DISCLOSURE, REGISTRANT, INFORMATION, STRATEGY, DECISION-USEFUL ) top top the disclosure of offsets or RECs is intended to provide investors with the decision-useful. . information they need to understand a registrant's strategy to mitigate or adapt to the realized or ( DISCLOSURE, REGISTRANT, INFORMATION, SERVICES ) top ( DISCLOSURE, REGISTRANT, INFORMATION, SERVICES, INVESTOR ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INFORMATION , INVESTOR ) ( DISCLOSURE, REGISTRANT, INFORMATION, RISKS ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , INVESTORS , INFORMATION , RISKS ) ( DISCLOSURE, REGISTRANT, INFORMATION, RECS ) top top disagree with that commenter's characterization of the rule. In requiring the disclosure of certain. . information about a registrant's use of offsets or RECs when such use is a material component of. top See ( DISCLOSURE , REGISTRANT , INFORMATION , INVESTORS , RECS ) ( DISCLOSURE, REGISTRANT, ATTESTATION ) top ( DISCLOSURE, REGISTRANT, ATTESTATION, PURSUANT ) top ( DISCLOSURE, REGISTRANT, ATTESTATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, ATTESTATION, COMMISSION ) top top The Commission proposed to require a registrant, including a foreign private issuer, that. . is an AF or an LAF to include in the relevant filing an attestation report covering the disclosure top A few commenters generally agreed that the Commission should require the proposed. . items of disclosure to be provided by the registrant in the filing that includes the attestation ( DISCLOSURE, REGISTRANT, ATTESTATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, ATTESTATION, THE_COMMISSION ) top top required the filer to provide the disclosure called for by proposed Item 1505(e) if it chose to. . voluntarily obtain attestation.1082 The Commission stated that a registrant that is not an AF or. ( DISCLOSURE, REGISTRANT, ATTESTATION, RE-APPOINTMENT ) top top . attestation report resigned (or indicated that it declined to stand for re-appointment after the. ( DISCLOSURE, REGISTRANT, ATTESTATION, NON-ATTESTATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , NON-ATTESTATION ) ( DISCLOSURE, REGISTRANT, ATTESTATION, LAF ) top top The Commission proposed to require a registrant, including a foreign private issuer, that. . is an AF or an LAF to include in the relevant filing an attestation report covering the disclosure. ( DISCLOSURE, REGISTRANT, INVESTORS ) top ( DISCLOSURE, REGISTRANT, INVESTORS, RISKS ) top top providing investors more reliable and decision-useful disclosure of strategies and risks that a. . registrant has determined will likely materially impact its business, results of operations, or top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , INVESTORS , INFORMATION , RISKS ) ( DISCLOSURE, REGISTRANT, INVESTORS, STRATEGY ) top ( DISCLOSURE, REGISTRANT, INVESTORS, STRATEGY, RESILIENCY ) top top The adopted provision will continue to elicit disclosure that will. . enhance investors'assessment of the resiliency of a registrant's strategy while also mitigating the. ( DISCLOSURE, REGISTRANT, INVESTORS, STRATEGY, RECS ) top top See ( DISCLOSURE , REGISTRANT , INFORMATION , INVESTORS , RECS ) ( DISCLOSURE, REGISTRANT, INVESTORS, STRATEGY, MITIGATING ) top top The adopted provision will continue to elicit disclosure that will. . enhance investors'assessment of the resiliency of a registrant's strategy while also mitigating the. ( DISCLOSURE, REGISTRANT, INVESTORS, STRATEGY, MITIGATE ) top top See ( DISCLOSURE , REGISTRANT , INFORMATION , INVESTORS , MITIGATE ) ( DISCLOSURE, REGISTRANT, INVESTORS, STRATEGY, ELICIT ) top top The adopted provision will continue to elicit disclosure that will. . enhance investors'assessment of the resiliency of a registrant's strategy while also mitigating the top impacts on the registrant's business strategy under each scenario, should help elicit disclosure. . that neither burdens investors with immaterial detail nor unduly adds to a registrant's compliance ( DISCLOSURE, REGISTRANT, INVESTORS, STRATEGY, DECISION-USEFUL ) top top See ( DISCLOSURE , REGISTRANT , INFORMATION , STRATEGY , DECISION-USEFUL ) ( DISCLOSURE, REGISTRANT, INVESTORS, RISK ) top ( DISCLOSURE, REGISTRANT, INVESTORS, RISK, MARKETS ) top top The required disaggregated disclosure of an individually material gas will help inform investors. . about the degree to which a registrant is exposed to transition risk as governments and markets. ( DISCLOSURE, REGISTRANT, INVESTORS, RISK, GOVERNMENTS ) top top The required disaggregated disclosure of an individually material gas will help inform investors. . about the degree to which a registrant is exposed to transition risk as governments and markets. ( DISCLOSURE, REGISTRANT, INVESTORS, RISK, GAS ) top top The required disaggregated disclosure of an individually material gas will help inform investors. . about the degree to which a registrant is exposed to transition risk as governments and markets ( DISCLOSURE, REGISTRANT, INVESTORS, RISK, DISAGGREGATED ) top top The required disaggregated disclosure of an individually material gas will help inform investors. . about the degree to which a registrant is exposed to transition risk as governments and markets ( DISCLOSURE, REGISTRANT, INVESTORS, DECISION-USEFUL ) top top providing investors more reliable and decision-useful disclosure of strategies and risks that a. . registrant has determined will likely materially impact its business, results of operations, or top See ( DISCLOSURE , REGISTRANT , INFORMATION , STRATEGY , DECISION-USEFUL ) ( DISCLOSURE, REGISTRANT, INVESTORS, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , INVESTORS , TARGETS ) ( DISCLOSURE, REGISTRANT, RISKS ) top ( DISCLOSURE, REGISTRANT, RISKS, WEATHER ) top top severe weather events and other natural conditions a registrant identifies for purposes of. . disclosure under Rule 14-02 and the types of physical risks (i.e., acute risks (including severe top . weather events) and chronic risks) a registrant identifies for purposes of disclosure under the. ( DISCLOSURE, REGISTRANT, RISKS, GUIDANCE ) top top See ( DISCLOSURE , REGISTRANT , FINANCIAL , RISKS , GUIDANCE ) ( DISCLOSURE, REGISTRANT, RISKS, STRATEGIES ) top top providing investors more reliable and decision-useful disclosure of strategies and risks that a. . registrant has determined will likely materially impact its business, results of operations, or ( DISCLOSURE, REGISTRANT, RISKS, SPECIFYING ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , RISKS , SPECIFYING ) ( DISCLOSURE, REGISTRANT, RISKS, RISK ) top top See ( DISCLOSURE , REGISTRANT , CLIMATE-RELATED , RISKS , RISK ) ( DISCLOSURE, REGISTRANT, RISKS, REGISTRANTS ) top top 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. top (a) Describe any processes the registrant has for identifying, assessing, and managing. . material climate-related risks. In providing such disclosure, registrants should address, as. ( DISCLOSURE, REGISTRANT, PURSUANT ) top ( DISCLOSURE, REGISTRANT, PURSUANT, RECS ) top top offsets or RECs described pursuant to a target or goal and a registrant's statements in response to. . Item 1502(e) (transition plan disclosure) or Item 1504 (targets and goals disclosure) about top (2) If a registrant is required to provide disclosure pursuant to paragraph (e)(1) of this. . section, then a registrant must state its accounting policy for carbon offsets and RECs as part of. ( DISCLOSURE, REGISTRANT, PURSUANT, FINANCIAL ) top ( DISCLOSURE, REGISTRANT, PURSUANT, FINANCIAL, DISCLOSURES ) top top Consistent with the proposed rules, the final rules require a registrant to include the. . financial statement disclosures in any filing that is required to include disclosure pursuant to. ( DISCLOSURE, REGISTRANT, PURSUANT, EXCHANGE_ACT ) top top The Commission proposed to apply the proposed climate-related disclosure rules to a. . registrant with Exchange Act reporting obligations pursuant to Exchange Act section 13(a)2376 or. ( DISCLOSURE, REGISTRANT, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, REGISTRANT, PURSUANT, SUBPART ) top top A registrant must include disclosure pursuant to 210.14-02 in any filing. . that is required to include disclosure pursuant to subpart 229.1500 of this chapter and that also. ( DISCLOSURE, REGISTRANT, PURSUANT, STRATEGY ) top top See ( DISCLOSURE , REGISTRANT , INFORMATION , PURSUANT , STRATEGY ) ( DISCLOSURE, REGISTRANT, COSTS ) top ( DISCLOSURE, REGISTRANT, COSTS, EMISSIONS ) top top would increase compliance costs and raise a registrant's liability exposure so that the total cost of. . the Scope 3 emissions disclosure would likely exceed its benefit.939 Because of the difficulties. top 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. ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE ) top ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, LIABILITY ) top top See ( DISCLOSURE , EMISSIONS , COMPLIANCE , COSTS , LIABILITY ) ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, INDUSTRY ) top top potential range in compliance costs depending on a given registrant's circumstances, including. . (but not limited to) industry, size, existing climate-related disclosure practices, and whether the. ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, INCREASE ) top top See ( DISCLOSURE , EMISSIONS , COMPLIANCE , COSTS , INCREASE ) ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, COST ) top top See ( DISCLOSURE , EMISSIONS , COMPLIANCE , COSTS , COST ) ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, CLIMATE-RELATED ) top top potential range in compliance costs depending on a given registrant's circumstances, including. . (but not limited to) industry, size, existing climate-related disclosure practices, and whether the. ( DISCLOSURE, REGISTRANT, COSTS, COMPLIANCE, BENEFIT ) top top See ( DISCLOSURE , EMISSIONS , COMPLIANCE , COSTS , BENEFIT ) ( DISCLOSURE, REGISTRANT, COSTS, COMMENTER ) top top industries.1990 Another commenter warned that a registrant could "game" the rules by classifying. . costs as expenditures, rather than capitalizing the costs, to avoid triggering the disclosure top balance sheet, even if the disclosure threshold for one of the financial statements is not triggered.. . One commenter suggested that a registrant could "game" the rules by classifying costs as. ( DISCLOSURE, REGISTRANT, COSTS, WEATHER ) top top to the disclosure of opportunities. To the extent that a registrant incurs costs and expenditures as. . a result of a severe weather event (applying the final rules'attribution principle), the registrant. ( DISCLOSURE, REGISTRANT, COSTS, RISKS ) top top 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 ( DISCLOSURE, REGISTRANT, COSTS, REGISTRANTS ) top top See ( DISCLOSURE , REGISTRANT , RISKS , REGISTRANTS ) ( DISCLOSURE, REGISTRANT, COSTS, RECS ) top top or goal, and therefore disclosure would be required for the carbon offsets and RECs. The. . registrant's resulting disclosure of such costs and expenditures may be provided, for example, as ( DISCLOSURE, REGISTRANT, COSTS, LIABILITY ) top top See ( DISCLOSURE , EMISSIONS , COMPLIANCE , COSTS , LIABILITY ) ( DISCLOSURE, REGISTRANT, COSTS, INDUSTRY ) top top See ( DISCLOSURE , REGISTRANT , COSTS , COMPLIANCE , INDUSTRY ) ( DISCLOSURE, REGISTRANT, COSTS, INCURS ) top top Proposing Release, section II.F.3.. . 514. . to the disclosure of opportunities. To the extent that a registrant incurs costs and expenditures as. . a result of a severe weather event (applying the final rules'attribution principle), the registrant ( DISCLOSURE, GHG ) top ( DISCLOSURE, GHG, ATTESTATION ) top ( DISCLOSURE, GHG, ATTESTATION, INFORMATION ) top ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, PURSUANT ) top ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , INFORMATION , SCOPES ) ( DISCLOSURE, GHG, ATTESTATION, INFORMATION, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , INFORMATION , INVESTORS ) ( DISCLOSURE, GHG, ATTESTATION, REGISTRANTS ) top ( DISCLOSURE, GHG, ATTESTATION, REGISTRANTS, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) ( DISCLOSURE, GHG, ATTESTATION, REGISTRANTS, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , INVESTORS ) ( DISCLOSURE, GHG, ATTESTATION, PURSUANT ) top ( DISCLOSURE, GHG, ATTESTATION, PURSUANT, THIRD-PARTY ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , PURSUANT , INFORMATION , THIRD-PARTY ) ( DISCLOSURE, GHG, ATTESTATION, COMMISSION ) top ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, SPECIFYING ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SPECIFYING ) ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SCOPES ) ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, PROPOSING_RELEASE ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , PROPOSING_RELEASE ) ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, LICENSE ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , LICENSE ) ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, LAFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , LAFS ) ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, LAF ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , LAF ) ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, AFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , AFS ) ( DISCLOSURE, GHG, ATTESTATION, COMMISSION, ACCREDITATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , ACCREDITATION ) ( DISCLOSURE, GHG, ATTESTATION, REGISTERED ) top ( DISCLOSURE, GHG, ATTESTATION, REGISTERED, PCAOB ) top top . the GHG emissions attestation provider is not registered with the PCAOB.1514 One of these. top not registered with the PCAOB, as suggested by some commenters.1556 However, we are. . concerned that requiring this disclosure only with respect to certain GHG emission attestation ( DISCLOSURE, GHG, ATTESTATION, REGISTERED, BROKERS ) top top issuers and registered brokers and dealers and does not include attestation engagements for GHG emissions. . disclosure within its scope ( DISCLOSURE, GHG, ATTESTATION, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , PROVIDERS ) ( DISCLOSURE, GHG, ATTESTATION, INVESTORS ) top ( DISCLOSURE, GHG, ATTESTATION, INVESTORS, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) ( DISCLOSURE, GHG, ATTESTATION, INVESTORS, NON-ATTESTATION ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANT , NON-ATTESTATION ) ( DISCLOSURE, GHG, ATTESTATION, COMPLIANCE ) top ( DISCLOSURE, GHG, REGISTRANTS ) top ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION ) top ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, PROPOSAL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PROPOSAL ) ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) ( DISCLOSURE, GHG, REGISTRANTS, COMMISSION, COMPLIANCE ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , COMPLIANCE ) ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE ) top ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , INCREASED ) ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , GHG_PROTOCOL ) ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, PURSUANT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , PURSUANT ) ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, MITIGATE ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , MITIGATE ) ( DISCLOSURE, GHG, REGISTRANTS, COMPLIANCE, MARKETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , MARKETS ) ( DISCLOSURE, GHG, REGISTRANTS, INVESTORS ) top ( DISCLOSURE, GHG, REGISTRANTS, INVESTORS, RISKS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , RISKS ) ( DISCLOSURE, GHG, REGISTRANTS, INVESTORS, PROVIDERS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , REGISTRANTS , PROVIDERS ) ( DISCLOSURE, GHG, REGISTRANTS, INVESTORS, BENEFIT ) top top Securities Act,1623 this limited exception should encourage registrants to voluntarily obtain. . assurance over their GHG emission disclosure, which will benefit investors because assurance. ( DISCLOSURE, GHG, REGISTRANTS, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , SCOPES ) ( DISCLOSURE, GHG, REGISTRANTS, RISKS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , RISKS ) ( DISCLOSURE, GHG, REGISTRANTS, INCREASED ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , INCREASED ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , INCREASED ) ( DISCLOSURE, GHG, REGISTRANTS, GHG_PROTOCOL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , GHG_PROTOCOL ) top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMPLIANCE , GHG_PROTOCOL ) ( DISCLOSURE, GHG, REGISTRANTS, FINANCIAL ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , FINANCIAL ) ( DISCLOSURE, GHG, COMMISSION ) top ( DISCLOSURE, GHG, COMMISSION, COMMENTER ) top ( DISCLOSURE, GHG, COMMISSION, COMMENTER, WRONGLY ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , COMMENTER , WRONGLY ) ( DISCLOSURE, GHG, COMMISSION, COMMENTER, TARGETS ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , TARGETS ) ( DISCLOSURE, GHG, COMMISSION, COMMENTER, REGISTRANTS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , COMMENTER , REGISTRANTS ) ( DISCLOSURE, GHG, COMMISSION, COMMENTER, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , COMMENTER , INVESTORS ) ( DISCLOSURE, GHG, COMMISSION, PROPOSING_RELEASE ) top ( DISCLOSURE, GHG, COMMISSION, PROPOSING_RELEASE, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SCOPES ) ( DISCLOSURE, GHG, COMMISSION, PROPOSING_RELEASE, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , PROPOSING_RELEASE , INVESTORS ) ( DISCLOSURE, GHG, COMMISSION, SCOPES ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANTS , COMMISSION , SCOPES ) top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , SCOPES ) ( DISCLOSURE, GHG, COMMISSION, LAFS ) top top See ( DISCLOSURE , EMISSIONS , GHG , ATTESTATION , COMMISSION , LAFS ) top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , LAFS ) ( DISCLOSURE, GHG, COMMISSION, INVESTORS ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , PROPOSING_RELEASE , INVESTORS ) top See ( DISCLOSURE , EMISSIONS , GHG , COMMISSION , COMMENTER , INVESTORS ) ( DISCLOSURE, GHG, COMMISSION, EXCHANGE_ACT ) top top See ( DISCLOSURE , EMISSIONS , GHG , REGISTRANT , COMMISSION , EXCHANGE_ACT ) ( DISCLOSURE, GHG, COMPLIANCE ) top ( DISCLOSURE, GHG, COMPLIANCE, LAFS ) top ( DISCLOSURE, GHG, COMPLIANCE, LAFS, AFS ) top ( DISCLOSURE, GHG, COMPLIANCE, AFS ) top ( DISCLOSURE, GHG, COMPLIANCE, AFS, PROPOSAL ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , AFS , PROPOSAL ) ( DISCLOSURE, GHG, COMPLIANCE, AFS, NON-EXEMPT ) top top See ( DISCLOSURE , EMISSIONS , GHG , COMPLIANCE , AFS , NON-EXEMPT ) ( DISCLOSURE, GHG, COMPLIANCE, EGCS )