SEC to scrap scope 3 reporting from climate disclosure rule: Reuters - ESG Dive
The SEC is reportedly dropping Scope 3 emissions reporting from its climate disclosure rule, reducing the burden for companies that would have been required to report indirect value chain emissions.
Aforeworn detected this change in the ESG & Climate Disclosure space on August 28, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated Medium urgency. Public companies and large private filers subject to SEC climate disclosure rules, as well as sustainability consultants and EU-market exporters who may have prepared for Scope 3 reporting. should confirm how it applies to their specific situation before acting. There is a time constraint attached: Not specified in the change text; monitor SEC announcements for the final rule and effective date.. Acting after that point can mean penalties, a lapsed licence, or lost eligibility — exactly the kind of surprise Aforeworn exists to prevent. Aforeworn monitors ESG & Climate Disclosure continuously and turns every detected change into a plain-English briefing like this one, so you always know first. Forewarned is forearmed.
What changed
The SEC is removing the requirement to report Scope 3 emissions from its climate disclosure rule, which would have mandated disclosure of indirect emissions from supply chains and product use.
Who it affects
Public companies and large private filers subject to SEC climate disclosure rules, as well as sustainability consultants and EU-market exporters who may have prepared for Scope 3 reporting.
What you must do
Review current climate disclosure preparations and adjust reporting plans to exclude Scope 3 data, but stay alert for final rule text and any state-level requirements (e.g., California SB 253) that may still mandate Scope 3 reporting.
Deadline
Not specified in the change text; monitor SEC announcements for the final rule and effective date.
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- California Defers Scope 1 and Scope 2 GHG Reporting Deadline to November 10 - ArentFox Schiff
- U.S. SEC’s proposed climate disclosure rollback could jeopardize investor decisions: PIAC - Benefits Canada.com
- SEC drops scope 3 from final climate rule, takes phased approach to scope 1 and 2 reporting - ESG Dive
- California Air Resources Board Publishes Draft Template for SB 253 Greenhouse Gas Emissions Reporting – Ten Things to Know - Ropes & Gray LLP
- SB 261 Climate Risk Disclosure Halted but SB 253 Left Intact—For Now - Jones Day