Subject: S7-10-22: WebForm Comments from Noell Sweet
From: Noell Sweet
Affiliation: Student, Texas AM University School of Law

Feb. 20, 2023

February 20, 2023

 Requiring SEC registrants to provide climate-related information in their registration statements and annual reports is essential to reducing greenhouse gas emissions because it will force these corporations to consider their environmental impact. Also, by requiring climate-related financial metrics, corporations can weave into their budget money to ensure their operations do not impact the climate.

Also, by disclosing this climate-related information to the public, potential climate-conscious investors can make better-informed decisions on whether or not to invest in a particular company based on their efforts to combat climate change. For example, suppose investors choose not to invest in a specific company based on their environmental policies. In that case, corporations will need to make changes to those policies to keep current investors happy and attract potential investors in the future.

I might suggest a better definition of a \"climate-related event\" and even some specific guidelines on what \"climate-related information\" to include.

Thank you for your consideration.