Jun. 14, 2021
To Whom It May Concern, I support SEC rulemaking that ensures more effective climate disclosure. As an investor who cares about climate issues and understands that climate risks are real and material to a company’s bottom line, I would like to see the SEC require reporting from companies. The key aspects are the following: 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. Voluntary reporting leads to significant data gaps, especially among medium and small companies. 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. ESG Disclosures should allow comparisons among organizations within sectors, regions, industries or portfolios. The SEC should harmonize, where possible, with existing international standards to prevent comparability mismatches that leave the information generated less useful for investors framework should be designed to evolve in a timely manner as new issues emerge. Thank you. Sincerely, Michael Lent