Podcast
Questions and Answers
What must a registrant do if they choose to include their Scope 1 and Scope 2 GHG emissions disclosure in their Form 10-Q for the second fiscal quarter following the year to which the disclosure relates?
What must a registrant do if they choose to include their Scope 1 and Scope 2 GHG emissions disclosure in their Form 10-Q for the second fiscal quarter following the year to which the disclosure relates?
According to the SEC, what is a key requirement for a GHG emissions attestation provider to be considered independent?
According to the SEC, what is a key requirement for a GHG emissions attestation provider to be considered independent?
Incorporating by reference the required attestation report is necessary when a registrant chooses to disclose GHG emissions in which filing?
Incorporating by reference the required attestation report is necessary when a registrant chooses to disclose GHG emissions in which filing?
What may be useful for registrants in understanding independence issues related to GHG emissions attestation providers?
What may be useful for registrants in understanding independence issues related to GHG emissions attestation providers?
Signup and view all the answers
Under the Final Rule, what would disqualify a GHG emissions attestation provider from being considered independent?
Under the Final Rule, what would disqualify a GHG emissions attestation provider from being considered independent?
Signup and view all the answers
What is the primary reason for incorporating by reference the attestation report?
What is the primary reason for incorporating by reference the attestation report?
Signup and view all the answers
What type of disclosures are typically not reviewed or audited by an independent expert under Regulation S-K?
What type of disclosures are typically not reviewed or audited by an independent expert under Regulation S-K?
Signup and view all the answers
What should be included if the organizational boundaries materially differ from the entities and operations in the registrant's consolidated financial statements?
What should be included if the organizational boundaries materially differ from the entities and operations in the registrant's consolidated financial statements?
Signup and view all the answers
What must be discussed according to 17 C.F.R.§ 229.1505(b)(1)(iii) related to GHG emissions?
What must be discussed according to 17 C.F.R.§ 229.1505(b)(1)(iii) related to GHG emissions?
Signup and view all the answers
Under 17 C.F.R.§ 229.1505(b)(2), what should be detailed about the calculation approach for GHG emissions?
Under 17 C.F.R.§ 229.1505(b)(2), what should be detailed about the calculation approach for GHG emissions?
Signup and view all the answers
What is required for attestation reports related to GHG emissions based on 17 C.F.R.§ 229.1506(a)?
What is required for attestation reports related to GHG emissions based on 17 C.F.R.§ 229.1506(a)?
Signup and view all the answers
What is the independence requirement for attestation reports related to GHG emissions according to the text?
What is the independence requirement for attestation reports related to GHG emissions according to the text?
Signup and view all the answers
What level of assurance is required initially for the attestation report on GHG emissions disclosure?
What level of assurance is required initially for the attestation report on GHG emissions disclosure?
Signup and view all the answers
What does 'limited assurance' in the context of the attestation report mean?
What does 'limited assurance' in the context of the attestation report mean?
Signup and view all the answers
What is the equivalent assurance level provided for large accelerated filers in the attestation report requirement?
What is the equivalent assurance level provided for large accelerated filers in the attestation report requirement?
Signup and view all the answers
In the context of GHG emissions disclosure, what does 'reasonable assurance' imply?
In the context of GHG emissions disclosure, what does 'reasonable assurance' imply?
Signup and view all the answers
How are the attestation requirements regarding GHG emissions modeled?
How are the attestation requirements regarding GHG emissions modeled?
Signup and view all the answers
What triggers disclosure requirements related to changes in a registrant's attestation provider?
What triggers disclosure requirements related to changes in a registrant's attestation provider?
Signup and view all the answers
