Select the true statement $($as of February $2024).$

The SEC requires Public US Companies to publish sustainability reports describing their major sustainability efforts and post these on their website. The SEC requires Public US Companies to publish a stand$-$alone report about their use of resources such as fossil fuels and water.

The SEC requires US Public US Companies to describe the impacts of climate change on their business within their $10-$K $($i$,$e$.,$ their annual report containing the financial statements$).$

None of the above is true.