; (B) the terms appropriate climate principals and climate change have the meanings given those terms in section 2 of the Climate Risk Disclosure Act of 2018; (C) the term baseline scenario means a widely recognized analysis scenario in which levels of greenhouse gas emissions, as of the date on which the analysis is performed, continue to grow, resulting in— (i) an increase in the global average temperature of 2 degrees Celsius or more above pre-industrial levels; and (ii) the realization of physical risks relating to global climate change; (D) the term carbon dioxide equivalent means the quantity of a greenhouse gas that has a global warming potential equivalent to 1 metric ton of carbon dioxide, as determined under table A–1 of subpart A of part 98 of title 40, Code of Federal Regulations, as in effect on the date of enactment of this subsection; (E) the term commercial development of fossil fuels includes— (i) exploration, extraction, processing, exporting, transporting, and any other significant action with respect to oil, natural gas, or coal; and (ii) acquiring a license for any activity described in clause (i); (F) the term covered issuer means an issuer that is required to file an annual report under subsection (a) or section 15(d); (G) the term direct and indirect greenhouse gas emissions includes, with respect to a covered issuer— (i) all direct greenhouse gas emissions released by the covered issuer; (ii) all indirect greenhouse gas emissions with respect to electricity, heat, or steam purchased by the covered issuer; (iii) significant indirect emissions, other than the emissions described in clause (ii), that occur in the value chain of the covered issuer; and (iv) all indirect greenhouse gas emissions that are attributable to assets owned or managed, including assets that are partially owned or managed, by the covered issuer; (H) the term fossil fuel reserves means all producing assets, proved reserves, unproved resources, and any other ownership stake in sources of fossil fuels