; (iii) allow for tracking of performance over time with respect to mitigating climate risk exposure; and (iv) incorporate a price on greenhouse gas emissions in financial analyses that reflects, at minimum, the social cost of carbon that is attributable to issuers. (3) Disclosure Each covered issuer, in any annual report filed by the covered issuer under subsection (a) or section 15(d), shall, in accordance with the requirements established under paragraphs (4) and (5), include in each such report information regarding— (A) the identification of, the evaluation of potential financial impacts of, and any risk-management strategies relating to— (i) physical risks posed to the covered issuer by climate change; and (ii) transition risks posed to the covered issuer by climate change; and (B) a description of any established corporate governance processes and structures to identify, assess, and manage climate-related risks. (4) Requirements (A) In general The Commission, in consultation with the appropriate climate principals, and consistent with subparagraph (B), shall issue final rules with respect to the information that a covered issuer is required to disclose under paragraph (3). (B) Contents In issuing the final rules required under subparagraph (A), the Commission shall— (i) establish, in consultation with the appropriate climate principals, climate-related risk disclosure metrics and guidance, which shall— (I) be, to the extent practicable, specialized for industries within specific sectors of the economy, which shall include— (aa) the sectors of finance, insurance, transportation, electric power, and non-renewable energy; and (bb) any other sector determined appropriate by the Commission, in consultation with the appropriate climate principals