Subject: S7-10-22: Webform Comments from Peter A. Hess
From: Peter A. Hess
Affiliation:

Sep. 16, 2023

I fully support S7-10-22 - The Enhancement and
Standardization of Climate-Related Disclosures for Investors. I'm
a management consultant who has researched corporate climate
disclosures in order to assess material issues affecting current and
future performance and value. It is very difficult to find consistent,
comprehensive, and comparable data on material issues and their
prospective impact on an organization's strategy, plans and
performance, thus making investment decisions difficult, at best.
There is a need for standard, accepted reporting rules in order to
make consistent and fair determinations.