APCIA terms SEC’s proposed Scope 3 climate disclosure rule ‘duplicative’ regulation
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APCIA terms SEC’s proposed Scope 3 climate disclosure rule ‘duplicative’ regulation

The SEC says it is not requiring Scope 3 emissions disclosures "at this time".

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The American Property Casualty Insurance Association (APCIA) said it is currently analysing final rules that would update the US Securities Exchange Commission’s (SEC) Regulation S-K regarding climate-related disclosures, with particular concern regarding Scope 3 disclosure of greenhouse gas emissions.

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