; (BB) appropriate to safeguard the public interest; or (CC) directed at ensuring that investors are informed in accordance with the findings described in paragraph (2)(B); and (iii) with respect to the disclosure required under paragraph (3), require that the covered issuer include in the disclosure any other information, or use any climate-related or greenhouse gas emissions metric, that the Commission, in consultation with the appropriate climate principals, determines is— (I) necessary; (II) appropriate to safeguard the public interest; or (III) directed at ensuring that investors are informed in accordance with the findings described in paragraph (2)(B). (5) Formatting (A) In general Any information included pursuant to the requirements of this subsection by a covered issuer in an annual report submitted under subsection (a) or section 15(d) shall be submitted in an interactive data format. (B) Establishment by Commission The Commission shall develop standards for the interactive data format described in subparagraph (A), which shall include electronic tags for information that the Commission determines is— (i) necessary; (ii) appropriate to safeguard the public interest