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Those financial services firms and issuers preparing for SEC examinations should understand the focus the agency is placing on ESG issues.
<p><span>Today, the Commission is considering a proposal to improve disclosures by certain investment advisers and funds that purport to take Environmental, Social, and Governance (ESG) factors into consideration when making investing decisions. I am pleased to support this proposal because, if adopted, it would establish disclosure requirements for funds and advisers that market themselves as having an ESG focus.</span></p>