The pros and cons, the supporters and critics of the climate risk disclosure rule which was released in March 2022, are still stirring the water of businesses. The potential mandatory Scope 3 reporting and the quite short time frame for implementation has many companies unprepared or at least not optimally set up.

Currently it is not clear how the time line will be set and also how strict the law will really be. There is still a lot of lobbying and political influencing going on.

Some more reading on the climate risk disclosure is available at:

#climate #climaterisk #SEC