Mintz Member Jacob Hupart spoke to Agenda about the continued push for Scope 3 greenhouse gas emission disclosure requirements as part of the SEC's proposed Climate Rule, despite ongoing pushback from corporates and a potential changeover in Congress. Jacob commented, "The question of what should or should not be included within Scope 3 disclosures is a fraught one, it is difficult to determine clearly and consistently where the dividing line should be when engaging in such reporting." He continued, "A number of regulators are proposing Scope 3 emissions disclosure requirements with the understanding that certain proposed regulations may have to be abandoned as part of the negotiating process before implementation, the inclusion of Scope 3 GHG emissions disclosure requirements in their proposals may be a useful bargaining chip for regulators."

Source

Agenda