According to Gensler, he has instructed the agency’s employees to consider including the information in year-end financial statements, or 10-Ks. The Securities and Exchange Commission is also looking at whether companies should disclose emissions from other companies in their supply networks, a process known as “Scope 3.” He added, businesses may be required to give “scenario evaluations” on how they “could adapt to the breadth of probable physical, legal, market, and economic changes.”
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