The Society for Corporate Governance (“Society”) submits this letter in response to the reopening of the comment period by the Securities and Exchange Commission (“SEC” or the “Commission”) on the proposed rulemaking, “The Enhancement and Standardization of ClimateRelated Disclosures for Investors” (“Proposed Rule”), released by the Commission on March 21, 2022 (“Proposing Release”), published in the Federal Register on April 11, 2022, at 87 FR 21334, File Number S7-10-22.