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Sustainable finance refers to any kind of financial activity that takes sustainability into account across asset classes (including equity, debt—both bonds and loans—and other asset classes such as commodities or derivatives) and different products and services, ranging from corporate loans to mutual funds with shares of sustainable firms, offered to retail investors.

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.

Report on impacts on the economy, environment and people in a comparable and credible way,

Scope 1 emissions: These are direct emissions from a company's own operations, such as emissions from the combustion of fossil fuels in boilers and vehicles.

Scope 2 emissions: These are indirect emissions from the generation of purchased electricity, heat, and steam.

Indirect greenhouse gas (GHG) emissions from sources outside of a company's direct control, such as emissions from the production and consumption of the oil and gas they produce.