The U.S. Securities and Exchange Commission recently unveiled a long-anticipated climate disclosure rulemaking proposal. The proposed rule, which is now open for comment, would require companies to disclose certain climate-related information ranging from greenhouse gas emissions to expected climate risks to transition plans.   In this episode of ESG Insider, we explore the potentially wide-reaching implications for investors, companies and for climate disclosure globally.  To help us understand the SEC's proposal as it relates to audit and attestation requirements, we talk with Maura Hodge, who is IMPACT and ESG Audit Leader at professional services firm KPMG. We also learn about the challenges of measuring Scope 3 indirect emissions from our colleague Dr. James Salo, who heads environmental research & ESG modeling at S&P Global Sustainable1. And to explore legal implications surrounding the proposal, we talk with Mellissa Duru, special counsel at law firm Covington & Burling and co-vice chair of the firm's ESG practice. Mellissa previously worked at the SEC in its Corporate Finance Division and as a lead adviser to former Commissioner Kara Stein on the SEC's ESG-related regulatory policy. We'd love to hear from you. To give us feedback on this episode or share ideas for future episodes, please contact hosts Lindsey Hall (lindsey.hall@spglobal.com) and Esther Whieldon (esther.whieldon@spglobal.com). Photo credit: S&P Global Sustainable1