Climate disclosure by U.S.-listed companies

Whether compelled by investors or commanded by regulation, disclosures of GHG emissions, especially Scope 3 emissions in the value chain, can present challenges for companies given the present reliance on estimation models. But companies are learning by doing. Among U.S.-listed companies in the carbon-intensive utilities, materials and energy sectors, for example, 66%, 46% and 29% of companies, respectively, reported at least some of their Scope 3 emissions, as of Feb. 15, 2024.