"The proposed amendments address the Department's concern that the 2020 Rules have created uncertainty and are having the undesirable effect of discouraging ERISA fiduciaries' consideration of climate change and other ESG factors in investment decisions, even in cases when it is in the financial interest of plans to take such considerations into account. The DOL was concerned that the two safe harbors in the 2020 Rules could be construed as permission for plan fiduciaries to broadly abstain from proxy voting without properly considering their fiduciary duties as shareholders and to plan participants and beneficiaries."