The Setting and Disclosure of Operational Boundaries The Setting and Disclosure of Organizational Boundaries GHG Emissions Methodology and Related Instructions GHG Emissions Data for Historical Periods The Treatment of Scopes 1 and 2 Emissions Compared to Scope 3 Emissions Inclusion of Climate-Related Metrics in the Financial Statements Disclosure of Processes for Identifying, Assessing, and Managing Climate-Related Risks Disclosure of a Maintained Internal Carbon Price Disclosure of Carbon Offsets or Renewable Energy Credits if Used Disclosure Regarding Climate-Related Impacts on Strategy, Business Model, and Outlook Proposed Time Horizons and the Materiality Determination Definitions of Climate-Related Risks and Climate-Related Opportunities Location of the Climate-Related Disclosure Overview of the Climate-Related Disclosure Framework Phase-In Periods and Accommodations for the Proposed Disclosures Attestation for Scope 1 and Scope 2 Emissions Disclosure The Task Force on Climate-Related Financial Disclosure Development of a Climate-Related Reporting Framework Third-Party Data, Voluntary Disclosure Frameworks, and International Disclosure Initiatives Major Investor Climate-Related Initiatives The Growing Investor Demand for Climate-Related Risk Disclosure and Related Information This repetition of headings to form internal navigation links Headings within the legal text of Federal Register documents. This table of contents is a navigational tool, processed from the Provide legal notice to the public or judicial notice to the courts. Rendition of the daily Federal Register on does not Until the ACFR grants it official status, the XML Legal research should verify their results against an official edition of The official SGML-based PDF version on, those relying on it for The material on is accurately displayed, consistent with
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