; and (B) a description of any process the issuer uses to determine the impact of ESG metrics on the long-term business strategy of the issuer. (2) ESG metrics defined In this subsection, the term ESG metrics has the meaning given the term in part 210 of title 17, Code of Federal Regulations as amended pursuant to section 3(b) of the ESG Disclosure Simplification Act of 2021. . (b) Rulemaking (1) In general The Securities and Exchange Commission (in this Act referred to as the Commission ) shall amend part 210 of title 17, Code of Federal Regulations (or any successor thereto) to— (A) require each issuer, in any filing of the issuer described in such part that requires audited financial statements, to disclose environmental, social, and governance metrics (in this Act referred to as ESG metrics)