The debate over the Securities and Exchange Commission’s climate disclosure rule is continuing to heat up as all sides press the commission on a proposed requirement for public companies to disclose greenhouse gas emissions from supply chains and other sources outside of companies’ direct control, also known as Scope 3 emissions.

Companies will also have to disclose direct, or Scope 1 and 2, emissions as part of the proposed rule, though that has proven less controversial.

…Indeed, a new report from public company intelligence provider MyLogIQ shows that just 3% of Russell 3000 companies disclosed Scope 3 emissions in 10-Ks filed between August 2021 and August 2022.