Every country · North America

United States

the SEC climate disclosure rule (held and quoted, with its stay recorded on the page) and the California climate disclosure laws for large companies (named, not quoted).

How the register reads a supply point here

Code and aliases	`US`: usa, u s a, u s, united states of america, america, new york, chicago, houston, dallas, los angeles, texas, california, ohio, illinois
Scheme	the SEC climate disclosure rule (held and quoted, with its stay recorded on the page) and the California climate disclosure laws for large companies (named, not quoted). Mandatory for operators of some size: a line here with no reporting owner raises the finding.
Text quoted	The SEC climate disclosure rule text is held and quoted on the lines in this country: SEC rule item 12, SEC rule item 13, SEC rule item 14, SEC rule item 15.
Demand response	Programme named: wholesale demand response through the regional grid operators and utility programmes. A line here reads can take part where the meter, the class and the tariff allow.

Requirement text quoted from the standards themselves, published at compliance.theartofservice.com, the same publisher as this register, read against the held text of each standard: our statement of each clause, not the instrument verbatim.

SEC rule item 12 Targets and Goals Disclosure

If the entity has set any climate related target or goal that has materially affected or is reasonably likely to materially affect business, results of operations, or financial condition, disclose the target scope, time frame, baseline, progress, and any use of carbon offsets or renewable energy certificates.

Evidence an auditor accepts: Approved target documentation including baseline year; Progress tracking workbook; Carbon offset purchase and retirement records
Common gap: Target lacks baseline and methodology
Framework page: SEC climate disclosure rule

SEC rule item 13 GHG Scope 1 Emissions Disclosure

For large accelerated filers and accelerated filers (excluding smaller reporting companies and emerging growth companies), disclose Scope 1 emissions if material, expressed in metric tonnes of CO2 equivalent, with disaggregation by constituent gas. Note that the final rule provisions on GHG disclosure were stayed in April 2024 pending judicial review.

Evidence an auditor accepts: Scope 1 GHG inventory workbook; Constituent gas breakdown (CO2, CH4, N2O, HFCs, PFCs, SF6, NF3); Materiality assessment for emissions disclosure
Common gap: Inventory aggregated without constituent gas detail
Framework page: SEC climate disclosure rule

SEC rule item 14 GHG Scope 2 Emissions Disclosure

For applicable filers, disclose Scope 2 emissions if material, expressed in metric tonnes of CO2 equivalent. Note: stayed in April 2024 pending litigation outcome.

Evidence an auditor accepts: Scope 2 inventory using location based method; Documentation supporting method selection; Utility bills and metered consumption logs
Common gap: Market based method used without supporting energy attribute certificates
Framework page: SEC climate disclosure rule

SEC rule item 15 GHG Emissions Methodology and Assurance

Disclose the methodology, significant inputs, and significant assumptions used to calculate GHG emissions, and obtain attestation reports of limited assurance, escalating to reasonable assurance for large accelerated filers per the phased compliance schedule. Note: stayed in April 2024.

Evidence an auditor accepts: GHG methodology document; Inputs and assumptions log; Attestation engagement letter
Common gap: Methodology pointed to standards without entity specific application detail
Framework page: SEC climate disclosure rule

Register the supply points in United States

Paste the list with the country on each line; every line here carries the scheme, the programme reading and, where the text is held, the clause. Eight supply points free, no account.

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