Subject: Comment to File Number 4-730
From: Rev. Elizabeth Zenker

October 17, 2018

The U.S. Securities and Exchange Commission should require corporate managers to be honest with their shareholders about how they are planning for the long term.

Honesty is not just something spoken of on Sunday, but an everyday ethical understanding that we live with -- especially for all relying upon them! Especially as we need to take our environment into account.

Shareholders have a right to know if oil executives are trying to buy off politicians to slow progress on addressing climate change. They also have a right to know whether the company is cultivating diversity on its board or moving profits abroad to avoid paying taxes in the U.S. These are just a few examples of the environmental, social, and governance (ESG) risks that the SEC should require public companies to disclose to their shareholders and the public.

Thank you for considering my comment.

Rev. Elizabeth Zenker