Comments on Climate Change Disclosures

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


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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Noah Deich, President, Carbon180
Public Comment Paul McCulloch, Managing Partner, NYC CyberLaw Group, PLLC
Public Comment Rudolf A. Bless, Chief Accounting Officer, Bank of America Corporation
Public Comment Shen Shen, Change The Chamber
Public Comment Sonja Gibbs, Managing Director and Head of Sustainable Finance, The Institute of International Finance (IIF)
Public Comment Sustainable Inclusive Solutions
Public Comment The Institute for Agriculture and Trade Policy (IATP)
Public Comment Thomas Deinet, Executive Director - The Standards Board for Alternative Investments
Public Comment TotalEnergies
Public Comment Tyler Kubik, Associate Counsel, American Fuel Petrochemical Manufacturers
Public Comment U.S. Senate Committee on Banking, Housing, and Urban Affairs
Public Comment Vivian Kim, Change The Chamber
Public Comment World Economic Forum on behalf of Bank of America Corporation, BBVA, Dell Technologies, Henry Schein, Inc., PayPal Holdings, Inc., SP Global Inc., and SAP SE, Ericsson
Public Comment Andrew Collins, Director of ESG Investing, San Francisco Employees Retirement System
Public Comment Brian Yamasaki, VP, Corporate Legal and Secretary, PayPal Holdings, Inc.
Public Comment Center for Climate and Energy Solutions
Public Comment Christopher Lish
Public Comment Cliff Majersik, Senior Advisor, Institute for Market Transformation
Public Comment Deloitte & Touche LLP
Public Comment Eni SpA
Public Comment Jeffrey C. Thomson, CMA, CSCA, CAE, President and CEO, Institute of Management Accountants
Public Comment Karina Litvack, Chairman, Climate Governance Initative
Public Comment Kathleen M. Sgamma, President, Western Energy Alliance and Timothy Stewart, President, U.S. Oil & Gas Association
Public Comment Kathleen McGuigan, EVP & Deputy General Counsel, Retail Industry Leaders Association and Erin Hiatt, VP Corporate Social Responsibility, Retail Industry Leaders Association
Public Comment KPMG LLP
Public Comment Marcie Frost, Chief Executive Officer, California Public Employees' Retirement System
Public Comment Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee, Institute of Management Accountants
Public Comment Preqin Ltd.
Public Comment Remy Briand, Managing Director, Head of ESG, MSCI Inc.
Public Comment right. based on science GmbH

Last Reviewed or Updated: Dec. 18, 2025