Response or Comment
U.S. Securities and Exchange Commission, File 4-730
Enclosed is a petition for a rulemaking on environmental, social, and governance (ESG) disclosure authored by Osler Chair in Business Law Cynthia A. Williams, Osgoode Hall Law School, and Saul A. Fox Distinguished Professor of Business Law Jill E. Fisch, University of Pennsylvania Law School, and signed by investors and associated organizations representing more than $5 trillion in assets under management including the California Public Employees' Retirement System (CalPERS), New York State Comptroller Thomas P. DiNapoli, Illinois StateTreasurer Michael W. Frerichs, Connecticut State Treasurer Denise L. Nappier, Oregon State Treasurer Tobias Read, and the U.N. Principles for Responsible Investment.
Williams, Cynthia and Fisch, Jill E., "Request for rulemaking on environmental, social, and governance (ESG) disclosure" (2018). Commissioned Reports, Studies and Public Policy Documents. Paper 207.