Subject: Emissions disclosure
From: Gladys S. Lewis
Affiliation:

Sep. 15, 2022

Dear Chair Gensler,  


 I am writing to thank you for taking steps to help investors understand climate risk. We need to know whether or not a company is preparing to be successful in a low-carbon world. More and more economies are adopting policies and taking steps to align with the goals of the Paris Agreement. We need to know if the company we plan to invest in is working to reduce their Scope 1, 2 and 3 greenhouse emissions.  


With your help, we can find out which companies are likely to continue to be profitable as the economy transitions to clean energy. We need you to require publicly traded companies to disclose "material" Scope 3 emissions. Please listen to investors like us…there are many of us; don’t just do as the company managers want.   


Thank you for helping ensure that investors like my husband and me have the information we need to be able to make smart decisions in light of our expected low-carbon future. We need strong greenhouse gas disclosures, inclusive of Scope 3 emissions, in your final ruling later this year. 


Gladys S. Lewis