Among investor respondents, alignment with the already established Task Force for Climaterelated Financial Disclosure reporting framework and 65% called for comprehensive disclosure of GHG emissions (Scopes 1, 2, and 3).4 Investor response to the proposed rule reflects the rising demand for companies to not only measure and report material risks related to climate change, but also provide insight into climate scenario analyses, governance structures, performance targets, and strategies for transitioning to a net zero emissions economy.