Subject: File No. S7-10-22
From: Andrea Dannenberg

March 26, 2022

I am in favor of the proposed rule S7-10-22, regarding the enhancement and standardization of climate related disclosures.
Climate risk is increasing with increasing levels of greenhouse gases in our atmosphere. It is very important to me as a shareholder of various companies that these companies disclose their exposure to climate risk as well as their contributions to climate change in the form of greenhouse gas emissions. I support reporting of scope 1 through scope 3 of greenhouse gas emissions. I agree that standardized reporting of climate risk and greenhouse gas emissions will benefit individual investors/shareholders.
Sincerely,
Andrea Dannenberg