Comments on Climate Change Disclosures

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

Comment
A: 19
B: 2,281
C: 2,070
D: 1,506

Filter comments

Date Received
Date Letter Type Commenter Name
Public Comment Michael L. Gullette, Senior Vice President, Tax and Accounting, American Bankers Association
Public Comment Mindy S. Lubber, CEO and President, Ceres, Inc.
Public Comment Molly Betournay, Clean Yield Asset Management
Public Comment Morrison & Foerster LLP
Public Comment National Ocean Industries Association, President, Erik Milito
Public Comment Neal Fenwick, Executive Vice President and Chief Financial Officer, ACCO Brands Corporation
Public Comment Nina Hodzic, Head of Sustainable Investment Office and Felix J.L. Arons, Senior Policy and Regulatory Affairs Adviser, Allianz Global Investors
Public Comment Paul Rosenblum
Public Comment Peter B. Coffin, President, Breckinridge Capital Advisors
Public Comment Peter Mennie, Global Head of Public Markets ESG Research, Manulife Investment Management
Public Comment Philip Rossetti, Resident Senior Fellow for Energy and Environmental Policy, R Street Institute
Public Comment Phillip L. Carson, Department Vice President - Financial Regulation, American Property Casualty Insurance Association
Public Comment Prat Bhatt, Senior Vice President, Chief Accounting Officer, Cisco
Public Comment Revolving Door Project
Public Comment Rich Sorkin, CEO, Jupiter Intelligence
Public Comment Richard Manley, Managing Director, Head of Sustainable Investing, CPP Investments
Public Comment Richard Morrison, Research Fellow, Competitive Enterprise Institute
Public Comment Rients Abma, Executive Director, Eumedion
Public Comment Robert R. Rooney, Q.C., Executive Vice President & Chief Legal Officer, Enbridge Inc.
Public Comment Robert S. Rivkin, Senior Vice President and General Counsel, United Airlines Holdings, Inc.
Public Comment Roger Ballentine, President, Green Strategies
Public Comment Roger Grenier, Ph.D. Senior Vice President, Global Resilience Practice Leader, AIR Worldwide
Public Comment Ron Baker, Executive Director, Colorado Public Employees' Association
Public Comment Ruby Muñoz Dang, Partner, Director of Marketing and Client Services, Garcia Hamilton & Associates, L.P. (GH&A)
Public Comment Rumbi Bwerinofa-Petrozzello, President, New York State Society of Ce1tified Public Accountants
Public Comment Ruzena Svedelius
Public Comment Sabin Center for Climate Change Law
Public Comment Sandra Boss, Paul Bodnar, Elizabeth Kent, BlackRock, Inc.
Public Comment Sarah Dougherty, Gabe Daly, Roger Baneman, Douglass Sims and Tom Zimpleman, Natural Resources Defense Council
Public Comment Sibyl O'Malley

Last Reviewed or Updated: Dec. 18, 2025

Related Materials
How to submit comments