The US Securities and Exchange Commission (SEC) has a proposed a new rule that, if adopted, would require public companies to provide detailed reporting of their climate-related risks, emissions, and net-zero transition plans. The proposed rule would also apply to FPIs in their annual filings and does include a phase-in schedule.
Here’s an excerpt from proposed rule:

The proposed rule changes would require a registrant to disclose information about (1) the registrant’s governance of climate-related risks and relevant risk management processes; (2) how any climate-related risks identified by the registrant have had or are likely to have a material impact on its business and consolidated financial statements, which may manifest over the short-, medium-, or long-term; (3) how any identified climate-related risks have affected or are likely to affect the registrant’s strategy, business model, and outlook; and (4) the impact of climate-related events (severe weather events and other natural conditions) and transition activities on the line items of a registrant’s consolidated financial statements, as well as on the financial estimates and assumptions used in the financial statements.

See the full text here: https://www.sec.gov/rules/proposed/2022/33-11042.pdf

See the Fact Sheet here: https://www.sec.gov/files/33-11042-fact-sheet.pdf