Subject: I support File No. S7-10-22
From: Eleanor Dvorak
Affiliation:

Jun. 04, 2022

Dear Chair Gary Gensler,

I support proposal S7-10-22, which requires companies to disclose audited greenhouse gas emissions and their related contribution to climate change.  Voluntary guidance is inadequate, and companies must inform their shareholders of the facts of the operations' contributions to climate change.

Many companies publish sustainability reports, but few include emissions data in their SEC filings. Without real data, the reports are just marketing gimmicks. Consistent, comparable and reliable disclosures on material climate-related risks will serve both investors and capital markets.  I support requiring reporting of Scopes 1, 2, and 3 emissions, with a safe harbor from liability for reporting on Scope 3 emissions for one year.

Let's work to protect the people and planet -- not corporations.

Sincerely,

Sincerely,
Eleanor Dvorak