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 Joseph V. Amato, President and Chief Investment Officer, Equities, Neuberger Berman and Jonathan Bailey, Head of ESG, Neuberger Berman
Public Comment Jules Kortenhorst, Chief Executive Officer, RMI
Public Comment Karthik Balakrishnan, President and Co-Founder, Actual Systems, Inc.
Public Comment Kathrin Belliveau, Chief Purpose Officer, Hasbro, Inc.
Public Comment Kathryn I. Murtagh, Chief Compliance Officer and Managing, Director for Sustainable Investing, Harvard Management Company, Inc.
Public Comment Katie Tubb, Senior Policy Analyst, Energy and Environment, The Heritage Foundation
Public Comment Kelly B. Rose, Senior Vice President, Legal and General Counsel, ConocoPhil1ips
Public Comment Kerrie Waring, Chief Executive Officer, ICGN
Public Comment Laura Fox, Staff Attorney, Farm Animals, The Humane Society of the United States
Public Comment Lauren Wilk, Vice President, Government Relations & International Programs, The Aluminum Association
Public Comment Leah Pilconis, Associate General Counsel, Construction and Environmental Risk Management, Associated General Contractors of America
Public Comment Lesley Hunter, Vice President of Programs and Content Strategy, American Council on Renewable Energy; Maheen Ahmad, Program Manager, American Council on Renewable Energy; and Tyler Stoff, Director of Regulatory Affairs, American Council on Renewable Energy
Public Comment Leslie Beyer, Chief Executive Officer, Energy Workforce and Technology Council
Public Comment Lisa Pendergast
Public Comment Lisa Slotznick, MAAA, FCAS, Chairperson, Actuaries Climate Index/Actuaries Climate Risk Index Work Group, American Academy of Actuaries and Michelle Young, MAAA, FSA, Chairperson, Climate Related Financial Disclosures Work Group, American Academy of Actuaries
Public Comment Liza Rickard
Public Comment Louise Dunlap
Public Comment Luan Jenifer, President, Miller/Howard Investments, Inc.
Public Comment Lydie Hudson, CEO of Sustainability, Research & Investment Solutions, Credit Suisse
Public Comment Maria Elena Drew, Director of Research, Responsible Investing, T. Rowe Price and Gabriela Infante, Director, ESG, T. Rowe Price
Public Comment Maria Ghazal, Senior Vice President and Counsel, Business Roundtable
Public Comment Mark Langley, Managing Partner, Unovis Asset Management
Public Comment Mark R. Allen, FedEx Corporation
Public Comment Mark S. Rossi, PhD, Executive Director, Clean Production Action, Alexandra McPherson, Program Manager, Investor Environmental Health Network
Public Comment Marlo Lewis, Senior Fellow, Energy & Environment, Competitive Enterprise Institute et al.
Public Comment Marlo Lewis, Senior Fellow, Energy & Environment, Competitive Enterprise Institute, et al.
Public Comment Matthew X. Roling, Executive Director and former Chair of the Wayne State Accounting Department, Office of Business Innovation and Samantha Tirakian, Accounting Major, Wayne State University
Public Comment Maty Streett, S~nior Vice President, Americas Communications & Advocacy, bp
Public Comment Michael A. Law, Founder and CEO, Summit Strategy Group
Public Comment Michael Bright, CEO, Structured Finance Association

Last Reviewed or Updated: Dec. 18, 2025