Comments on Request for rulemaking on environmental, social, and governance (ESG) disclosure

Comments have been received from individuals and entities using a variety of Letter Types:

Comment
A: 3,182
B: 983

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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Corey Rosen, Founder, National Center for Employee Ownership
Public Comment Collin Gosche
Public Comment Alison Friedman, Executive Director, International Corporate Accountability Roundtable
Public Comment Georgina Parker, ESG Analyst, Quaero Capital S.A.
Public Comment Kerrie Waring, Chief Executive Officer, International Corporate Governance Network (ICGN)
Public Comment Linsey Mortimer, Operations Associate, Dundas Partners LLP
Public Comment Tim Mohin, Chief Executive, Global Reporting Initiative (GRI)
Public Comment Sigrid Asmus
Public Comment William Michael Cunningham, Creative Investment Research
Public Comment Gary Kalman, Executive Director, Financial Accountability and Corporate Transparency (FACT) Coalition
Public Comment Tiziana Pirola
Public Comment Sarah Adams, Chief Sustainability Officer & Co-founder, Vert Asset Management
Public Comment Carly Greenberg, Senior ESG Analyst, Walden Asset Management
Public Comment Gregory D. Wait, President, Falcons Rock Investment Counsel, LLC
Public Comment Timothy Kaneshiro
Public Comment Judith Gallagher
Public Comment Kenneth Clark
Public Comment Debra Carr de Legorreta
Public Comment Dennis Carr
Public Comment James Dauerty
Public Comment John Ballo
Public Comment John Ellsworth
Public Comment Kate Cosgrove
Public Comment Marjorie Deane
Public Comment Paula Gordon
Public Comment Vicki Farrar
Public Comment Benjamin E. Allen, Chief Executive Officer, Parnassus Investments
Public Comment Jeanne Larson
Public Comment Michael Kramer, Managing Partner, Natural Investments
Public Comment Rachel Curley, Democracy Associate, Public Citizen's Congress Watch Division

Last Reviewed or Updated: Dec. 18, 2025

File Number
4-730