In a backtrack from the SEC’s original proposal, the amended rule doesn’t require companies to report certain indirect emissions, including from their supply chains and customers’ use of their products, such as coal or crude oil. Companies had opposed the requirement, saying they would be overly burdensome and complex.  Environmental groups say it is wrong to leave out the indirect emissions, which are classified by the Environmental Protection Agency as Scope 3 and account for roughly 70% of greenhouse gases produced by many businesses. Companies will be required to report Scope 1 emissions, which come directly from their operations, and Scope 2 emissions from energy purchases—but only if they are considered of material interest to investors.

https://www.wsj.com/finance/regulation/sec-climate-disclosure-greenhouse-gases-d57de27c