Based on a recent analysis of disclosures conducted by MSCI of the 2,565 companies in its MSCI USA Investable Market Index, 85% of companies did not disclose any emissions data; 13% of companies disclosed Scopes 1 and 2 GHG emissions (no Scope 3); and 15% disclosed Scopes 1 and 2, and at least some Scope 3 emissions data (e.g., business travel). Stated differently, just 28% of companies disclosed both Scope 1 and Scope 2 GHG emissions.
By business sector, consistent with other reports, the more carbon-intensive industry companies had higher rates of disclosure than those companies in less carbon-intensive industries, as shown here: 
MSCI noted that “[d]isclosure rates were higher on average in some of the most emission-intensive sectors: materials (64%), utilities (55%), consumer staples (48%) and energy (47%)” and “[d]isclosure rates were lower on average in the least emission-intensive sectors: health care (12%), financials (17%), communication services (18%) and information technology (25%)” – concluding that, based on the status of emissions disclosures, “the road ahead appears to be uphill for U.S.-listed companies” to comply with the SEC rule as currently proposed.
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This post first appeared in the weekly Society Alert!