May. 05, 2022
CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. To Whom It May Concern: These burdensome and expensive requirements with speculative forward looking predictions are unnecessary and totally unwarranted. I wrote and revised more than one 10K, 10Q and annual report for a smallish public company. There are already sufficient disclosures of financial results that corporate officers are reasonably expected to report. Even these provide often protracted discussions to provide sufficient competent evidence for expensive certified public accountants to express a favorable opinion. Other regulators consider impacts to plants, animals, water and so forth. Even if this impact statement on climate were appropriate (which it is not) it is not in the scope of the Securities and Exchange Commission. Regards, C R Peterson MBA CPA CMA Blue Springs, MO 64014