# Sustainability and Climate-Related Disclosures
**AGENCY:**
Defense Acquisition Regulations System, Department of Defense (DoD).
**ACTION:**
Request for information.
**SUMMARY:**
To facilitate implementation planning for Executive Orders, DoD would like to know the views of interested parties on sustainability initiatives including climate-related disclosures.
**DATES:**
Interested parties should submit written comments to the address shown below on or before September 7, 2021, to be considered in the implementation planning.
**ADDRESSES:**
Submit comments to the questions provided below, using any of the following methods:
○ Federal eRulemaking Portal: *https://www.regulations.gov.* Search for “Docket Number DARS-2021-0014.” Select “Comment” and follow the instructions to submit a comment. Please include your name, company name (if any), and “Docket Number DARS-2021-0014” on any attached document(s).
○ *Email: [email protected].* Include “Sustainability and Climate-Related Disclosures” in the subject line of the message.
○ *Mail:* Defense Acquisition Regulations System, Attn: Ms. Barbara J. Trujillo, OUSD(A&S)DPC/DARS, Room 3B938, 3060 Defense Pentagon, Washington, DC 20301-3060.
Comments received generally will be posted without change to *https://www.regulations.gov,* including any personal information provided. To confirm receipt of your comment(s), please check *https://www.regulations.gov,* approximately two to three days after submission to verify posting (except allow 30 days for posting of comments submitted by mail).
**FOR FURTHER INFORMATION CONTACT:**
Ms. Barbara J. Trujillo, telephone 571-372-6102.
**SUPPLEMENTARY INFORMATION:**
DoD is seeking public input on the following questions related to implementation of sustainability initiatives including Executive Order 14030, Climate-Related Financial Risk dated May 20, 2021.
**A. Disclosure of Greenhouse Gas (GHG) Emissions**
• Does your organization measure and report Scope 1 and Scope 2 GHG emissions in line with the GHG Protocol Corporate Standard or equivalent? If not the GHG Protocol, which standard(s) are used?
• Does your organization currently report Scope 3 GHG emissions? If so, which Scope 3 categories are reported and which methodologies and/or standards are used?
• Does your organization publicly report your GHG results either through a third-party organization or as part of an external corporate sustainability report?
• Does your organization disclose its GHG emissions inventory on an annual basis? If so, where or by what platform?
• Does your organization set and disclose targets for GHG emissions reduction and/or science-based targets? If so, are these targets reviewed or verified by a third party?
• Does your organization report climate risk-related information as part of your standard financial reporting disclosures?
• Would your organization be willing to participate in a pilot program involving voluntary disclosure of actual GHG emissions and GHG emission targets?
**B. Environmental, Social, and Governance (ESG)—General**
• Does your organization participate in ESG reporting? If so, which sustainability standards or platforms does your organization use ( *e.g.,* Carbon Disclosure Project (CDP), Global Reporting Initiative (GRI), Science Based Targets initiative (SBTi), Supplier Ethical Data Exchange (SEDEX))?
• What is the role of third-party verification in your ESG activities?
• Does your organization's ESG-related reporting include accounting for and addressing disparate impacts on disadvantaged communities and communities of color?
• Does your organization's ESG-related reporting include creation of jobs associated with the shift away from carbon-intensive energy sources?
**C. Supply Chain GHG and Risk Management**
• Does your organization have the ability to provide customers with GHG emissions information specific to their purchases or contracts? If so, at what level can your organization provide this information ( *e.g.,* by customer on an annual basis, contract, item)?
• Does your organization collect GHG emissions information from your suppliers? If so, what systems, standards, or instruments are used to collect this information? If so, how is this information used?
• Do you require your suppliers to set GHG emissions reduction targets or related targets ( *e.g.,* energy efficiency, clean electricity)?
Jennifer D. Johnson,
Editor/Publisher, Defense Acquisition Regulations System.