Letter from Senator Rubio to SEC Commissioners re: ESG in China

Dear Chair Gensler and Commissioner Lee:

I write to comment on the U.S. Securities and Exchange Commission (the Commission)’s expected rulemakings and guidance with respect to the disclosure of information related to so called environmental, social, and governance (ESG) metrics by issuers with significant business activities in the People’s Republic of China (PRC), China-based issuers, and investment funds with significant investments in the PRC.