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The SEC’s proposed rules include some reporting of so-called Scope 3 emissions, in companies’ supply chains and use of their products. AP Photo/Noah Berger

SEC proposes far‑reaching climate disclosure rules for companies – here’s where the rules may be vulnerable to legal challenges

The SEC’s proposal would require companies to disclose their greenhouse gas emissions and other climate risks, but it’s not a done deal yet.
Environmental, social and governance problems in a company’s supply chain can be hard for investors to track. KDP via Getty Images

ESG investing has a blind spot that puts the $35 trillion industry’s sustainability promises in doubt: Supply chains

Two supply chain experts see a major flaw in how ratings agencies measure companies’ environmental, social and governance performance.

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