Appendix C — Titles of Standards and Other Literature

The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (the “Corporate Standard”)

GHG Protocol Scope 2 Guidance: An Amendment to the GHG Protocol Corporate Standard (the “Scope 2 Guidance”)

Corporate Value Chain (Scope 3) Accounting and Reporting Standard: Supplement to the GHG Protocol Corporate Accounting and Reporting Standard (the “Scope 3 Guidance”)

Technical Guidance for Calculating Scope 3 Emissions (Version 1.0): Supplement to the Corporate Value Chain (Scope 3) Accounting & Reporting Standard (the “Scope 3 Technical Guidance”)

Accounting and Reporting Standard Amendment: Required Greenhouse Gases in Inventories (the “Required GHGs Amendment”)

The GHG Protocol for Project Accounting (the “Project Protocol”)

Product Life Cycle Accounting and Reporting Standard (the “Product Standard”)

AB-1305, Voluntary Carbon Market Disclosures

SB-219, Greenhouse Gases: Climate Corporate Accountability: Climate-Related Financial Risk

SB-253, Climate Corporate Data Accountability Act

SB-261, Greenhouse Gases: Climate-Related Financial Risk

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 Amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as Regards Corporate Sustainability Reporting

Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 Amending Directives (EU) 2022/2464 and (EU) 2024/1760 as Regards the Dates From Which Member States Are to Apply Certain Corporate Sustainability Reporting and Due Diligence Requirements

European Sustainability Reporting Standards (ESRS)

Kyoto Protocol

United Nations Framework Convention on Climate Change