; (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); and (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; (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; (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; (IV) directly vented emissions; (V) fugitive emissions or leaks; and (VI) land use changes; (ii) a description of— (I) the sensitivity of fossil fuel reserve levels to future price projection scenarios that incorporate the social cost of carbon into hydrocarbon pricing; (II) the percentage of the reserves of the covered issuer that will be developed under the scenarios established in subparagraph (B), as well as a forecast for the development prospects of each reserve under the scenarios established in subparagraph (B)