Subject: File No.
From: J Robert Gibson

May 26, 2021

I attach my response to the 15 groups of ‘questions for consideration’ which you posted on 15th March with replies due by 13th June 2021. Climate change is a global problem which can only be adequately mitigated by the countries of the world working together. Such international cooperation will be easier if reporting from companies in globally consistent rather than differing by country. A single set of reporting standards should therefore be used globally. Given this, I hope the Commission will seek to stimulate and listen to international voices on the issue.
Thank you.

See attachment

J Robert Gibson
Adjunct Professor; Div of Environment and Sustainability, HK University of Science and Technology
Fellow; Civic Exchange