SEC Climate Change Proposal on March 21, 2022, the SEC proposed new rules for climate change disclosures. Locate the SEC's proposed rule and answer the following: a. Which entities would be subject to these rules? b. What proposed disclosures would be required in a registrant's audited financial statements? c. What is the meaning of "scope 1, 2, and 3" emissions as it relates to greenhouse gas emission disclosures? d. What is the current estimated timing for compliance with this rule? For each of the preceding responses, cite the sources you referred to in responding