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

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