The Securities and Exchange Commission (SEC) has recently proposed rule amendments that require many large businesses to include climate-related information as part of business registration documents and periodic reports, including the reporting of Scope 1 and Scope 2 Greenhouse Gas (GHG) emissions. Investors have started to weigh the GHG impacts of the businesses in which they choose to invest, as well as their plans to reduce those impacts.

Many businesses already disclose their emissions using protocols that classify emissions by scope. The SEC is seeking to standardize the information that is provided, such that all businesses will be required to include this information.

This presentation will cover the basics for business entities to determine their GHG emissions using accepted disclosure frameworks, including the GHG Protocol and EPA standards. The discussion will include how to define the scope of GHG emissions for reporting and the basics for how to prepare and submit a GHG inventory.