In his September letter, Mr. Lander urged Mr. Fink not to waver from his commitment to push companies toward a net-zero carbon emissions standard and chastised BlackRock for voting against some shareholder resolutions that asked "banks and insurers to stop financing new fossil fuel projects." BlackRock, in a Nov. 2 response to Mr. Lander, said, "Our role is not to engineer a specific decarbonization outcome in the real economy." Shaquana Chaneyfield, a spokeswoman for Mr. Lander, said the response had disappointed the comptroller. "We can only conclude that they are not serious about aligning their climate rhetoric with their actions," she said. Hans Taparia, a clinical associate professor at the New York University Stern School of Business, called E.S.G. a marketing strategy aimed at investors who wanted to feel that they were making a difference with their money.