I know I keep harping on this, and it's a shame it was dropped -
In a notable change from the SEC’s original plan, firms won’t need to report the emissions generated by customers and suppliers, known as “Scope 3” emissions.
Climate advocates are disappointed by the SEC’s decision to drop the Scope 3 requirements. They say it is crucial for companies to report Scope 3 emissions, which can account for up to 75 percent of overall emissions, according to the Principles for Responsible Investment, a U.N.-backed initiative.