Jun. 13, 2021
CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. To the SEC: I am writing as a concerned investor about the need for comprehensive and comparable climate and ESG issuer disclosure for investors. Please address 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. ESG disclosure should be mandatory for all reporting issuers in the United States because voluntary reporting leads to signifiant data gaps. 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. Harmonize, where possible, with existing international standards to prevent comparability mismatches that leave the information generated less useful for investors The framework should be designed to evolve in a timely manner as new issues emerge. Thank you for your consideration, Helene Marsh