US: SEC - Non-smaller-reporting-company registrants to disclose Scope 3 emissions and intensity: (i) if material or (ii) if the registrant set a GHG emissions reduction target or goal that includes Scope 3 emissions.
EU: EFRAG - Companies with more than 500 employees are required to disclose the proportion of their turnover derived from products or services associated with economic activities that qualify as environmentally sustainable; and the proportion of their capital expenditure and the proportion of their operating expenditure related to assets or processes associated with economic activities that qualify as environmentally sustainable. Financial market participants must comply with SFDR.
Global: IFRS, ISSB - The ISSB voted unanimously to require companies to add Scope 3 greenhouse gas (GHG) emissions to its reporting under GHG Protocol Corporate Standard.