
The Securities and Exchange Commission (SEC) on Wednesday adopted final rules directing public companies to disclose certain greenhouse gas (GHG) emissions that are directly and indirectly related to their businesses, although the federal agency stopped short of requiring the disclosure of emissions beyond companies’ operations but within their value chains. The final rules are related to Scope 1 and 2 GHG emissions. Scope 1 emissions are those controlled or owned by an organization and may be produced by company-owned vehicles…