; and (bb) any other sector determined appropriate by the Commission, in consultation with the appropriate climate principals; (II) include reporting standards for estimating and disclosing direct and indirect greenhouse gas emissions by a covered issuer, and any affiliates of the covered issuer, which shall— (aa) separate, to the extent practicable, total emissions of each specified greenhouse gas by the covered issuer; and (bb) include greenhouse gas emissions by the covered issuer during the period covered by the disclosure; (III) include reporting standards and metrics for disclosing, with respect to a covered issuer— (aa) the total amount of fossil fuel-related assets owned or managed by the covered issuer; and (bb) the percentage of fossil fuel-related assets as a percentage of total assets owned or managed by the covered issuer; (IV) establish a minimum social cost of carbon, which— (aa) shall be considered a minimum price with respect to costs associated with carbon emissions; and (bb) a covered issuer shall use in preparing climate-related disclosure statements; (V) not preclude a covered issuer from using and disclosing, as compared with the price established under subclause (IV)(aa), a higher price of greenhouse gas emissions; (VI) specify requirements for, and the disclosure of, input parameters, assumptions, and analytical choices to be used in climate scenario analyses required under clause (ii)(I), including— (aa) present value discount rates; (bb) time frames to consider, which shall be not shorter than 30 years; and (cc) minimum pricing of greenhouse gas emissions, as established under subclause (IV)(aa) and subject to subclause (V); and (VII) include, after consultation with the Secretary of Energy, the Secretary of the Interior, and the Secretary of Transportation, documentation standards and guidance with respect to the information required under clause (ii)(III)