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SEC Drops Scope 3 from Final Climate Rule, Takes Phased Approach to Scope 1 and 2 Reporting, ESG Dive

Wednesday, March 6, 2024

Partners Erin Martin and Celia Soehner are quoted in an ESG Dive article noting the removal by the US Securities and Exchange Commission (SEC) of a requirement for companies to disclose scope 3 emissions from its final climate disclosure rule.

In commentary provided prior to the SEC’s vote to adopt the final rule, Erin and Celia said that even without scope 3, which includes emissions from entities up and down a company’s supply chain, “companies also will need to consider how to comply with other, more stringent regulatory requirements.”

Read the full ESG Dive article >>