Subject: S7-10-22: WebForm Comments from Victoria Delon
From: Victoria Delon
Affiliation: University of Oregon

May. 03, 2022

As an MBA student specializing in sustainable business practices, and studying the positive impact companies voluntarily reporting are experiencing, I strongly urge the SEC to pursue Mandatory Climate-related Disclosure.
Everyone has a responsibility to act on climate change as we are all concerned. Businesses contribute in large part to the current state of our planet and should be held accountable for that. In order for them to be accountable, they need to understand the extent of their actions on people and the planet. Making climate disclosure mandatory is a step in the right direction to get companies to face their impact on our communities and the environment.
I also urge the SEC to separate disclosure of carbon offsets from emissions.

Sincerely,

Victoria Delon