S&P 500 Firms Up Indirect Emissions Reporting as SEC Rules Near

More big companies are voluntarily sharing information about their supply chain emissions and other indirect greenhouse gas releases in their annual SEC filings, while the agency considers making those disclosures mandatory.

Fifty-four companies on the S&P 500 stock index mentioned Scope 3 emissions in their 10-K reports to the Securities and Exchange Commission this year, more than triple the 17 firms that discussed them in 2021, according to a Bloomberg Law review. But the extent of the reporting varied widely.

Etsy and United Airlines ...