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 Gary A. LaBranche, FASAE, CAE, President and CEO, National Investor Relations Institute
Public Comment Gerard O'Reilly, Co-CEO and Chief Investment Officer, and Joseph Chi, Head of Responsible Investment and Senior Portfolio Manager, Dimensional Fund Advisors
Public Comment Gerbrand Haverkamp, World Benchmarking Alliance
Public Comment Grant Thornton LLP
Public Comment Greg Hershman, Senior Specialist, US Policy, Principles for Responsible Investment; Colleen Orr, Senior US Policy Analyst, Principles for Responsible Investment and Karen Kerschke, US Policy Analyst, Principles for Responsible Investment
Public Comment Howard M. Crystal, Energy Justice Program Legal Director, Center for Biological Diversity and Ilana Cohen, Energy Justice Program Intern, Center for Biological Diversity
Public Comment Ian Stasfogel
Public Comment ICSWG-US
Public Comment Ignacio A. Cortina, Executive Vice President, General Counsel & Secretary, Oshkosh Corporation and Patrick N. Davidson, Senior Vice President, Investor Relations, Oshkosh Corporation
Public Comment Investment Consultants Sustainability Working Group - U.S.
Public Comment Investment Consultants Sustainability Working Group-U.S.
Public Comment J.C. Butler, Jr., President and Chief Executive Officer, NACCO Industries, Inc.
Public Comment Jamie Bonham, Director, Corporate Engagement, NEI Investments
Public Comment Janine Guillot, Chief Executive Officer, Value Reporting Foundation
Public Comment Japanese Bankers Association
Public Comment Jason Isaac, Director, Life:Powered, Texas Public Policy Foundation
Public Comment Jason Mulvihill, Chief Operating Officer &; General Counsel, American Investment Council
Public Comment Jean M. Hynes, Managing Partner, Chief Executive Officer, Wellington Management Company LLP
Public Comment Jean-Yves Fillion, CEO of BNP Paribas USA and Chairman of CIB Americas
Public Comment Jeff Mahoney, General Counsel, Council of Institutional Investors
Public Comment Jeff Perkins, Executive Director, Friends Fiduciary Corporation
Public Comment Jennifer Schulp, Director of Financial Regulation Studies, Center for Monetary and Financial Alternatives, Cato Institute
Public Comment Jesse Eiynck, Owner Bluprint Financial
Public Comment Jessica Ground, Global Head of ESG, Capital Group and Clara Kang, Counsel, Capital Research and Management Company
Public Comment Jill E. Fisch, Donna M. Nagy, Cynthia A. Williams and Other Securities Law Professors
Public Comment JoAnn Hanson, President and CEO, Church Investment Group
Public Comment Joe Anderson, Process Improvement Corp
Public Comment John Galloway, Principal and Investment Stewardship Officer, The Vanguard Group, Inc.
Public Comment John Hoeppner, Head of US Stewardship and Sustainable Investments, Legal & General Investment Management America and Alexander Burr, ESG Policy Lead, Legal & General Investment Management America, Inc.
Public Comment John Hoffman VP, Canadian Assets and Corporate Sustainability, Enerplus

Last Reviewed or Updated: Dec. 18, 2025