; (C) a description of specific actions that the covered issuer is taking to mitigate identified risks; (D) a description of the resilience of the strategy of the covered issuer for addressing climate risks, taking into account different climate scenarios; and (E) a description of how climate risk is incorporated into the overall risk management strategy of the covered issuer. (3) Rule of construction Nothing in paragraph (2) may be construed as precluding a covered issuer from including, in an annual report submitted under subsection (a) or section 15(d), any information not explicitly referenced in that paragraph. . 6. Rulemaking (a) Climate Risk Disclosure Rules Not later than 2 years after the date of enactment of this Act, the Commission, in consultation with the appropriate climate principals, shall issue rules with respect to the information that a covered issuer is required to disclose pursuant to subsection (s) of section 13 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m ), as added by section 5, which shall— (1) establish, in consultation with the appropriate climate principals, climate-related risk disclosure guidance, which shall— (A) be, to the extent practicable, specialized for industries within specific sectors of the economy, which shall include— (i) the sectors of finance, insurance, transportation, electric power, mining, and non-renewable energy; and (ii) any other sector determined appropriate by the Commission, in consultation with the appropriate climate principals; (B) include reporting standards for estimating and disclosing direct and indirect greenhouse gas emissions by a covered issuer, and any affiliates of the covered issuer, which shall— (i) separate, to the extent practicable, the total emissions of each specified greenhouse gas by the covered issuer; and (ii) include greenhouse gas emissions by the covered issuer during the period covered by the disclosure