Jun. 11, 2021
Dear SEC Representatives, As an independent investor, I recommend that the SEC should develop a comprehensive framework to help ensure that companies report more consistent, complete and comparable information relevant to their long-term risks, opportunities and performance. Further, we encourage that: • ESG disclosure must be mandatory for all reporting issuers in the United States; • ESG disclosure must have comprehensive information to allow investors to gain a holistic understanding of company practices; and, • ESG disclosures should provide comparisons among organizations within sectors, regions, industries or portfolios. Thanks for your attention and consideration, Paul Rosenblum Paul Rosenblum