Mallory Thomas

Partner, Risk Advisory, Baker Tilly US · 1 appearance on the record.

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Mallory Thomas specializes in ESG and climate disclosure readiness, enterprise risk management, internal controls, and Sarbanes-Oxley compliance. Before being admitted as a partner at Baker Tilly in 2019, she held internal audit roles at Target and KPMG.

11statements → 9claims → 8claims resolved → 100%fully supported → 3.91/5average certainty → 1.64/5average debate potential → ≈4.5/5argument clarity, estimated →

8 supported 0 partly supported 0 contradicted 1 not checkable as stated how the 9 claims stand · each chip opens the sources

9 assertions · 2 opinions · every statement was checked. The predictions and assertions are the 9 claims: statements the public record can support or contradict. 8 are resolved, and 1 names no date, number or outcome precise enough to check. Everything else (opinions, insights, what ifs, disclosures) can never be settled by the record, so it carries no assessment.

The record, in short

What the tape says about how Mallory argues and how the claims held up. Everything they said, and everything said about them, is in the tabs below.

Their most notable supported claim

Assertion Supported

Thomas: US climate rules target financial impact while EU requires double materiality

“Everything in the U.S., even California, it's all about financial impacts. In the EU, it's much more comprehensive to understand where the impacts outside as well as what's the impact financially to your company.”

Mallory Thomas Mar 21, 2024 ▶ 6:12 Digging into the SEC climate disclosure rules

Expressed certainty vs assessment result

none yet certainty 1

none yet certainty 2

100% certainty 3

100% certainty 4

100% certainty 5

weighted support: a fully supported claim counts one, a partly supported claim counts half. Each filled bar is clickable and opens exactly those claims; "none yet" means nothing said at that certainty level has resolved yet

How they sound: not measured why? →

We measure speaking style by listening to the audio itself, and a fair number needs at least 2,000 words from one person on tape we have measured. There is too little of Mallory Thomas on measured tape to publish a rate. This says nothing about how they speak.

What they said11 Episodes1

Everything Mallory Thomas said on Catalyst that made the record, most notable first. Filter by type, assessment or year in the ledger →

Assertion Supported

Thomas: US climate rules target financial impact while EU requires double materiality

Mallory Thomas Mar 21, 2024 ▶ 6:12 Digging into the SEC climate disclosure rules

Assertion Supported

Thomas: SEC limits greenhouse gas reporting to Scope 1 and 2

“And then also greenhouse gas emission reporting, and that's just scope one and scope two reporting, and doesn't include all public companies. It's just large accelerated filers and accelerated filers That have to report their scope one and two.”

Mallory Thomas Mar 21, 2024 ▶ 7:09 Digging into the SEC climate disclosure rules

Assertion Supported

Thomas: Many Large Filers Likely Already Report Scope 3 Emissions

“With the scope three, I think the hard part is a lot of the, it's hard to gather that data, and it's hard to, for companies, especially, you know, we think about large accelerated filers, likely a lot of them are probably already reporting scope three. Many of…”

Mallory Thomas Mar 21, 2024 ▶ 8:32 Digging into the SEC climate disclosure rules

Opinion

Thomas: SEC climate rules are probably not a major lift for large filers

“Large accelerated filers likely have reporting that they're executing to date, so it's probably not a significant lift.”

Mallory Thomas Mar 21, 2024 ▶ 12:26 Digging into the SEC climate disclosure rules

Opinion

Thomas: California climate rules impact private firms more than SEC regulations

“SEC is here, but California is kind of probably more impactful from a private company perspective.”

Mallory Thomas Mar 21, 2024 ▶ 13:21 Digging into the SEC climate disclosure rules

Assertion Not checkable as stated

Thomas: Large companies prioritize Europe's CSRD compliance over SEC climate rules

“In Europe with CSRD, I mean, many companies, you know, large companies are reporting, they're getting ready for CSRD. They're not even focused on this SEC piece. It's all about the double materiality, It's all about going through the materiality assessment and…”

Mallory Thomas Mar 21, 2024 ▶ 30:17 Digging into the SEC climate disclosure rules

Assertion Supported

Thomas: California climate mandates require long-term Scope 3 emissions reporting

“So with California, California has scope three in the long-term range of reporting as required.”

Mallory Thomas Mar 21, 2024 ▶ 7:21 Digging into the SEC climate disclosure rules

Assertion Supported

Thomas: New York and Illinois propose climate rules nearly identical to California

“We're seeing other states propose, it's almost word for word, similar to California. So in New York, Illinois”

Mallory Thomas Mar 21, 2024 ▶ 14:30 Digging into the SEC climate disclosure rules

Assertion Supported

Thomas: SEC Climate Disclosure Rules Do Not Mandate Emission Reductions

“Now, to be clear, there's nothing within the SEC disclosure that requires any kind of emission reduction, so I want to be clear about that.”

Mallory Thomas Mar 21, 2024 ▶ 21:23 Digging into the SEC climate disclosure rules

Assertion Supported

Thomas: SEC rules mandate disclosing carbon offsets used for stated climate goals

“Well, there, I mean, there are disclosure requirements for racks and offsets within the SEC disclosure. So the final rule does include disclosing that if it's a part of how you're planning to obtain, or you have goals and targets, how you're going to get there…”

Mallory Thomas Mar 21, 2024 ▶ 22:11 Digging into the SEC climate disclosure rules

Assertion Supported

Thomas: SEC removed requirement to identify board members with climate expertise

“The one thing I think interesting that was removed but makes sense is some of the identification of board members with the climate risk background. Like, talking about and identifying if there's someone on your board who has this expertise.”

Mallory Thomas Mar 21, 2024 ▶ 28:21 Digging into the SEC climate disclosure rules

Appearances (1)

Episode	Date	Speaking time
Digging into the SEC climate disclosure rules	Mar 21, 2024	17m

Mallory Thomas

The record, in short

Their most notable supported claim

Expressed certainty vs assessment result

How they sound: not measured why? →

Appearances (1)

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