Subject: SR- Climate Change Disclosures- Comments
From: Anonymous
Affiliation:

Sep. 09, 2021


1. We congratulate SEC to make ESG disclosures as mandatory reporting item.
2. ESG scores alone cannot be used for investment decisions and are
used as a supplement to help stakeholders to take a real view about
the company.
3. ESG score cannot be a predictor of the company’s future performance.
4. The timely validation of actual data claimed under ESG disclosure
must be conducted using off site surveillance methods.
5.The focus of ESG must remain on the impact on changes to
livelihood,adaptation,  physical or economic,respectively.
6. Somehow or other, the escalations received under ESG category from
unintending third parties, claimants, may be recorded and documented
for each company.

thanks and regards