There are potential reasons for extending the disclosure obligation to large non-issuer companies. However, requiring these companies to do so does not fit within the scope of the bill. Furthermore, climate-related disclosures are intended to be read in the context of an entity's financial reports, and, of course, large non-issuer companies are not required to make their financial statements available to the public, so it's questionable how useful stand-alone climate statements might be to investors. 