Scope 3 Reporting and the SEC: Defining Materiality Under the SEC’s Proposed Rule

In recent years, governments globally have enacted ESG-related disclosure regulations on companies that operate within their borders in an effort to increase accountability around climate risks and impacts.

A 2022 rule proposed by the U.S. Securities and Exchange Commission (SEC) would do just that—require publicly traded companies to report on greenhouse gas (GHG) emissions and reduction efforts, and include these reports in their financial statements.

This white paper explores what the SEC’s proposed ruling could mean for scope 3 emissions reporting among registered companies as well as how you can prepare for potential upcoming changes, including:

Understanding scope 3 emissions categories
Defining materiality under the SEC
Determining if a scope 3 category is material to your company
Envisioning a path forward in a world that’s shining a spotlight on climate and carbon risk

Complete the form below to get instant access to the white paper.

First Name*

Last Name*

Email*

Company*

Country*

Opt-in*

I agree to receive email notifications and other correspondence about my inquiry or subscription.

By accomplishing and submitting this form, you authorize us to collect and store your personal information, and to use and process them in connection with your application[s]. You also agree to keep your information updated by re-submitting this form or by emailing us here.

You agree to hold us free and harmless for any damage or injury that may arise from the collection, storage, or processing of your personal information. To know more about our Data Privacy Policy, please visit privacy-statement.

Thank you for checking out our white paper!

Get ESG resources like this one sent straight to your inbox by signing up for our monthly newsletter, GreenWatch. We’ll keep you up to date on the latest webinars, in-depth articles, white papers, and industry updates from the ADEC ESG team.

Related White Papers

We review the regulatory trends you should be aware of and actions you’ll need to take for a proactive approach to ESG reporting.

ESG Reporting Standards and Regulations: Trends and Taking Action

Download

Get insights and guidance to wade through the big data challenge. The white paper explores the key components for successfully managing environmental sustainability data, from defining and narrowing the universe of data for your company to the tools to help manage and apply those data.

Mastering ESG Data for Your Sustainability Journey

Download

Understanding a company’s GHG emissions is the first step for an effective corporate climate change strategy.

Carbon Accounting Methods for Estimating Scope 3 Emissions

Download