The proposed SEC timeline envisions rules being finalized by December 2022 with Scope 1 and 2 emission metrics for 2023 to be included in 2024 filings for large, 加速申报人. 第三类排放将在次年分阶段进行. Accelerated filers and non-加速申报人 would have one additional year for each deadline. 规模较小的报告公司将有两年的额外时间. The requirements will also be mandatory by foreign private issuers.