With climate change-related greenhouse gas (GhG) emission disclosures under consideration at the SEC and increased shareholder pressure for ESG transparency, this CompanyIQ report reviews current trends in Russell 3000 10-K Scope 1, 2, and 3 discussions.

Using our CompanyIQ platform, we analyzed the 10-Ks filed by R3000 companies for the 12-month period of August 2021 to August 2022 for discussion and/or disclosure of Scope 1, 2, or 3 emissions.

6% or less of R3000 companies discussed Scope 1, 2, or 3 GhG Emissions in their 10-Ks over the past year.

The top disclosing sector for Scope 1, 2, and 3 was Resource Transformation, which includes companies in:

• Chemicals
• Industrial Machinery & Goods
• Containers & Packaging
• Electrical & Electronic Equipment
• Aerospace & Defense.

Details by sector and itemization can be found in the report.