Based on the guidance from the SEC and its staff to date, companies should consider topics related to material impacts caused by climate change, among other things, in preparing their SEC filings and providing appropriate disclosures.

Well-intended efforts to tackle sustainability challenges may not make enough difference or encourage superficial changes when more structural ones are required.

Scope 1, 2, and 3 emissions

Organizations claim to fulfill stakeholders' expectations for action on sustainability without actually making any changes in their practice.

Methodology for assessing environmental impacts associated with all the life cycle stages of a commercial product, process, or service.