The following Letter Type A, or variations thereof, was submitted by individuals or entities.

Letter Type A:

Dear Secretary Vanessa Countryman,

I am writing to oppose the US Securities and Exchange Commission’s proposed rollback of disclosure requirements under Regulation S-K.

It is a mistake to rescind standardized climate-related disclosure requirements for public companies. Such disclosures provide vital information that is necessary for investors, regulators, and the public to make informed decisions in a world increasingly threatened by climate change impacts, where the urgency of the transition to clean energy is apparent in our daily lives.

As you know, the SEC has statutory authority to require companies to disclose information that is material to investors. Courts have affirmed that investors, not companies, determine what information is useful. Previous public comments on this rule show that investors overwhelmingly support collection and disclosure of information on climate-related financial risk. Furthermore, companies are already required to disclose this information in dozens of jurisdictions around the world, negating the SEC’s argument that compliance would be excessively costly.

Studies indicate that, left unchecked, climate change is likely to cause trillions of dollars of economic damages in the United States and globally. Financial disclosures provide data used in research that informs investors, policymakers, and financial institutions and can help them navigate this uncertain landscape. Depriving investors of material climate-related information will only serve to undermine efforts to assess and mitigate climate risk, at the expense of economic stability.

I urge you to keep in place robust climate disclosure requirements and withdraw the proposed rule to roll back disclosure requirements.

Sincerely,