Subject: File No. S7-10-22
From: Nancy Pepper

March 23, 2022

As a citizen who makes investment decisions and purchasing decisions at least partly based on a corporation's record of contributing to climate change, I would find an objective, standardized method of accounting for emissions very helpful.

The rules should extend to third scope emissions produced by a corporation's suppliers and products.

There is a need for regulations: companies cannot be left to make their own decisions on what to report. Corporations do not have good records on self-reporting matters that create issues external to their bottom line.