; (2) require that a covered issuer, with respect to a disclosure required under subsection (s) of section 13 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m ), as added by section 5— (A) incorporate into the disclosure— (i) quantitative analysis to support any qualitative statement made by the covered issuer; (ii) the guidance established under paragraph (1); (iii) industry-specific metrics that comply with the requirements under paragraph (1)(A); (iv) specific risk management actions that the covered issuer is taking to address identified risks; (v) a discussion of the short-, medium-, and long-term resilience of any risk management strategy, and the evolution of applicable risk metrics, of the covered issuer under each scenario described in paragraph (1)(B); (vi) the total cost of carbon attributable to the direct and indirect greenhouse gas emissions of the covered issuer, using, at minimum, the social cost of carbon; and (vii) 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— (viii) necessary; (ix) appropriate to safeguard the public interest; or (x) directed at ensuring that investors are informed in accordance with the findings described in section 4; (B) consider, when preparing any qualitative or quantitative risk analysis statement contained in the disclosure— (i) a baseline scenario that includes physical impacts of climate change; (ii) a well below 1.5 degrees scenario; and (iii) any additional climate analysis scenario considered appropriate by the Commission, in consultation with the appropriate climate principals; and (C) if the covered issuer engages in the commercial development of fossil fuels, include in the disclosure— (i) an estimate of the total and a disaggregated amount of direct and indirect greenhouse gas emissions of the covered issuer that are attributable to— (I) combustion; (II) flared hydrocarbons; (III) process emissions