April 19, 2021
Thank you for the opportunity to provide comments. The SEC is a really important organization. The SEC is critical for facilitating/ensuring transparency and integrity in markets with respect to financial reporting. The SEC can fulfill its objectives best by focusing on financial reporting, not climate reporting.
The climate is an important issue, but it's not within the SEC's purview. Reporting that affects the climate is best handled by governmental organization that are already doing this job, such as the EPA.
Please focus the SEC's efforts on its core responsibility--financial reporting.