“The SEC is gathering public input about corporate climate reporting. The comment request is one of several actions the agency has taken over the past several months to elevate ESG oversight, includingestablishing a climate and ESG enforcement task force…

In a June 3 speech, Roisman said the thrust of climate disclosure seems to be on assessing the damage a company does to the environment, not the havoc climate change can wreak on a company. That led him to question the SEC’s role.”

[COMMENTARY] It seems to me that investors need to know both sides: the effects of climate change on the company and how the company contributes to climate change.
Mandatory ESG disclosures are a political inevitability, by Mark Schoeff Jr., June 9, 2021, Investment News, USA.