Subject: File No. S7-10-22
From: Sustainability Management Consulting
Affiliation: CEO

April 1, 2022

S7-10-22
The Enhancement and Standardization of Climate-Related Disclosures for Investors proposal should not be approved or ratified. The SEC's role is not a carbon emission collector or verifyer of data collected from businesses. If collected from businesses, each US state should also report carbon emissions from wildfires, state infastructure projects, airfare and travel of state employees, etc. Again, this data collection belongs in an environmental agency or voluntary reporting in a sustainability report. Perhaps a nonprofit, may be able to assist investors to receive validated GHG emission reports for investors to use to benchmark and make decisions. Thank you for voting no on this proposal.