Published on 22 Mar 2022 • USA (National/Federal) |
Registrant Type | Disclosure Compliance Date | Financial Statement Metrics Audit Compliance Date | |
All proposed disclosures, including Scopes 1 and 2 GHG emissions metrics and associated intensity metric. | Scope 3 GHG emissions metrics and associated intensity metric. | ||
Large Accelerated Filer | Fiscal year 2023 (filed in 2024) | Fiscal year 2024 (filed in 2025) | Same as disclosure compliance date. |
Accelerated and Non-Accelerated Filers | Fiscal year 2024 (filed in 2025) | Fiscal year 2025 (filed in 2026) | |
SRCs | Fiscal year 2025 (filed in 2026) | Exempted |
Filer Type | Scopes 1 and 2 GHG Disclosure Compliance Date | Limited Assurance | Reasonable Assurance |
Accelerated Filer | Fiscal year 2024 (filed in 2025) | Fiscal year 2025 (filed in 2026) | Fiscal year 2027 (filed in 2028) |
Large Accelerated Filer | Fiscal year 2023 (filed in 2024) | Fiscal year 2024 (filed in 2025) | Fiscal year 2026 (filed in 2027) |