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![handle is hein.congrecreports/crptxadwi0001 and id is 1 raw text is: AUTHENTICATED
U.S. GOVERNMENT
INFORMATION .
117TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 117-54
ESG DISCLOSURE SIMPLIFICATION ACT OF 2021
JUNE 8, 2021.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Ms. WATERS, from the Committee on Financial Services,
submitted the following
R E P O R T
together with
MINORITY VIEWS
[To accompany H.R. 1187]
[Including cost estimate of the Congressional Budget Office]
The Committee on Financial Services, to whom was referred the
bill (H.R. 1187) to provide for disclosure of additional material in-
formation about public companies and establish a Sustainable Fi-
nance Advisory Committee, and for other purposes, having consid-
ered the same, reports favorably thereon with an amendment and
recommends that the bill as amended do pass.
CONTENTS
Page
Purpose and Sum m ary ............................................................................................ 3
Background and Need for Legislation ................................................................... 4
Section-by-Section Analysis of the Legislation ..................................................... 5
H e a rin g s ................................................................................................................... 7
Com m ittee Consideration ........................................................................................ 7
C om m ittee V otes ...................................................................................................... 7
Com m ittee Oversight Findings ............................................................................... 12
Statement of Performance Goals and Objectives .................................................. 12
New Budget Authority and C.B.O. Cost Estimate ................................................ 12
Com m ittee Cost E stim ate ....................................................................................... 12
Federal M andates Statem ent ................................................................................. 12
A dvisory Com m ittee Statem ent .............................................................................. 12
Applicability to Legislative Branch ........................................................................ 12
Congressional Earmarks, Limited Tax Benefits, and Limited Tariff Benefits ... 12
D uplicative Federal Program s ................................................................................ 13
Changes in E xisting L aw ........................................................................................ 13
M in ority V iew s ......................................................................................................... 33
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