|
From: Barbara McCracken
Securities and Exchange Commission We urge SEC to SUPPORT mandatory social and sustainability reporting under Regulation S-K. We urge the SEC to establish mandatory disclosure requirements, and that those requirements are made through annual filings in a consistent and comparable manner. We believe such disclosures should be a combination of qualitative and quantitative reporting. For example, disclosure of the following would provide consistent information available to all investors related to climate change: • Climate change policy and Governance of climate change issues. • Greenhouse Gas emission reduction targets for scope 1, 2, and 3 emissions and progress against these targets. • Energy efficiency of operations and products. • For relevant companies in the oil and gas industry, stress testing and scenario planning for alignment with the 2 degree objective adopted in Paris. • How climate change strategies are connected to a company’s public policy agenda and activities. • Renewable energy procurement targets. Thank you for doing what you can to support mandatory sustainability disclosure. Sincerely,
|