Subject: File No. S7-10-22
From: Martin Wolf
Affiliation: Retired Educator and an Investor

March 21, 2022

I am SO impressed by and thankful for the SEC proposing this new rule to help protect our investments by requiring companies to report their greenhouse gas emissions and climate risks. This is critical information we as investors have a right to and an expectation for easily knowing, for making comparisons and decisions.

Though many companies already report voluntarily, investors need consistent and comparable information to make informed decisions in managing their investment portfolio. Many investors and banks are looking ahead and so are committed to decarbonizing their portfolios and aligning investments with the Paris Climate Agreement, and are therefore urging companies to position themselves to address climate risks and impacts already happening worldwide.

Kudos to the SEC