Partner Erin Martin was quoted in an ESG Dive article about whether the US Securities and Exchange Commission’s climate disclosure rule will include scope 3 emissions in its final version.
Erin told the publication that scope 3—which includes emissions from entities up and down a company’s supply chain—is “likely on the chopping block.” She added that even if scope 3 is excluded from the final rule, it is unlikely to preclude the rule from legal challenges.
“Even if scope 3 is no longer in the final rulemaking . . . I do think that there’s still going to be significant pushback about scope 1 and scope 2 as well,” Erin said.