Commissioner Peirce's statement reflects her skepticism of standardized ESG disclosure, a skepticism that is consistent with the current majority view at the SEC. Division Director Blass asks challenging questions as well.
Supporters of a mandated ESG disclosure regime (e.g., see here) advocate for a GAAP-type disclosure format. To date, however, they have not put out any specific proposals as to what such disclosure would look like or require. Perhaps these are to come shortly.