Subject: File No. S7-10-22
From: Paul Marshall

March 28, 2022

I strongly support proposed rule S7-10-22. As an individual investor, I find it extremely difficult to accurately compare the voluntary environmental and emissions disclosures/pledges made by various companies due to any lack of standards or accountability. For the free market to function properly, investors must be able to choose their investments based on reliable, audited, publicly available information. The current lack of standards for greenhouse gas emissions disclosures and net-zero pledges makes information released by companies unreliable and susceptible to greenwashing. This information asymmetry is a market failure. The proposed rule will correct this failure, providing the necessary transparency to fully inform investors of financial and other risks posed by greenhouse gas emissions.