Tracking the full impact of greenhouse gas emissions down the supply chains of publicly traded companies will not be required by the Securities and Exchange Commission, the agency decided Wednesday.
Scope 3 emissions are those generated by a company in the supply chain two steps away from the reporting company, though it would not be dealing directly with those companies. The initial rule proposed by the SEC would have required publicly traded companies to report their scope 3 emissions in...
https://www.freightwaves.com/news/sec-backs-off-on-requiring-companies-to-report-scope-3-emissions