This report examines the U.S. SEC’s proposed rule on Scope 3 emissions disclosure and its implications for companies seeking to meet growing climate reporting expectations. Driven by the goals of the Paris Agreement, which aims to limit global warming to 1.5°C and achieve net-zero emissions by 2050, governments, regulators, and businesses are increasing their focus on climate transparency and accountability. In March 2022, the SEC proposed regulations to improve and standardize climate-related disclosures by public companies, including potential requirements for reporting Scope 3 emissions generated across value chains. The report outlines possible regulatory scenarios expected in 2023, highlighting the challenges of measuring indirect emissions, compliance requirements, data quality conce

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