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

Letter Type C:

On June 3, 2026,the Securities and Exchange Commission published a proposal to rescind its 2024 climate-related disclosure rules in their entirety. Those rules would require publicly traded companies to provide investors with information about material climate-related risks in registration statements and annual reports.

Rescinding the rules would eliminate a national framework intended to make significant climate-related information more consistent, comparable, and accessible. Communities would lose a critical public source of environmental data. Investors could instead be required to locate information across general SEC filings, voluntary sustainability reports, state disclosure systems, and other company materials.

The 2024 rules require disclosures concerning:
Climate-related risks that have materially affected or are reasonably likely to materially affect the company;
How a company identifies and manages material climate-related risks;
Oversight of climate risks by company leadership;
Climate-related targets, goals, or transition plans that materially affect the company;
Certain Scope 1 emissions from sources a company owns or controls;
Certain Scope 2 emissions associated with purchased electricity or energy;
The methodology used to calculate reported greenhouse gas emissions; and
Certain financial effects connected to severe weather, flooding, drought, wildfires, extreme temperatures, sea-level rise, carbon offsets, and renewable energy credits.

The SEC now proposes to eliminate the entire framework. The Commission argues that the rules exceed its legal authority, impose excessive compliance costs, interfere with capital formation, and are unnecessary because existing securities requirements already require companies to disclose information that is material to investors. The SEC also argues that companies may voluntarily disclose additional climate information in response to market demand.We should be strengthening our rules, not weakening them. Submit your comment to the SEC TODAY. 

All submissions must reference File Number S7-2026-19.This proposal is a critical issue for environmental justice communities. Public companies own and operate fossil fuel, petrochemical, utility, transportation, manufacturing, housing, insurance, and financial assets in communities across the country. Climate disclosures can help investors and the public understand how companies identify significant climate risks, account for severe-weather losses, calculate certain emissions, and describe publicly announced climate targets.

Rescinding the rules will lead to harmful implications, nationwide. This is a risk we can’t afford to take. Take a few minutes to write to the SEC on why they should not withdraw these rules. Submit your comment today and make sure to reference File Number S7-2026-19.