Subject: S7-17-22: WebForm Comments from Malcolm van Raalte
From: Malcolm van Raalte
Affiliation: CTO, GainX

Jun. 10, 2022

June 10, 2022

 There's the old saying in business, \"you can't manage what you don't measure\". We need to measure, in a standard way, the impact companies do or do not have to our environment.

Information about the use of carbon offsets and RECsincluding the types of projects financedis critical to assessing the credibility of net zero transition plans.

Investors need to know how climate change and transition activities are already having quantitative impacts on issuers financial statements, and these should be analyzed as part of the traditional audit process.