Subject: File No. S7-10-22
From: Justin Thompson

April 16, 2022

As a member of academia, an investor, and a global citizen of capitalism, I am in support of S7-10-22 The Enhancement and Standardization of Climate-Related Disclosures for Investors. By standardizing and requiring these kinds of climate-related disclosures, this change will put companies on the same page with one another. This will be beneficial for members of academia and for both private and public investors who seek to quantify data and about companies and/or their investments. By standardizing these kinds of reports, investors will be able to make a more well informed decision as it relates to ESG investing, and companies will be able to more easily track and compare their own corporate social responsibility with similar companies. Furthermore, as public policy and public opinion about climate change and the need urgency to address it shifts, there will be an increased need for this kind of standardized reporting. I would like to see the proposal amended to include climate-related lobbying and influencing activity disclosures as part of this change as well if possible. For the sake of transparency in the market for companies and fairness for investors, I support this proposal and do urge the SEC to approve S7-10-22.