What would be the mandatory ESG reporting and action plans for businesses by the SEC?

For awhile they have talked about making certain #Environmental #ESG measures mandatory for businesses as far as #reporting to the Security Exchange Commission (#SEC) and then also making an #actionplan for it. Businesses would need to report Scope 1 and Scope 2 #carbonemissions as well as make an action plan as to how you plan to mitigate your carbon emissions.