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Our Sustainability reporting developments publication discusses the requirements of the Greenhouse Gas Protocol (GHG Protocol) and provides insights gathered from our experience in helping clients prepare sustainability reports and in attesting to the data in these reports. Under the climate-related disclosure rules issued by the Securities and Exchange Commission (SEC), the European Sustainability Reporting Standards, the International Sustainability Standards Board’s sustainability standards and California’s climate laws, reporting entities will be either required or allowed to use the GHG Protocol to measure the direct and indirect greenhouse gases they emit. The publication has been updated to reflect the adoption of the SEC’s climate-related disclosure rules and to include additional interpretive guidance for accounting for GHG emissions.