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 Stephanie Cohn Rupp
Public Comment Steve Nelson, Chief Executive Officer, Institutional Limited Partners Association (ILPA)
Public Comment Steven A. Wechsler, President & CEO, Nareit and Victoria P. Rostow, SVP, Regulatory Affairs & Deputy General Counsel, Nareit
Public Comment Susan S. Coffey, CPA, CGMA, Chief Executive Officer - Public Accounting, American Institute of CPAs (AICPA)
Public Comment Tamara Lambert and Bright Asante-Appiah, Associate and Assistant Professors of Accounting, Lehigh University
Public Comment Tawny Bridgeford, Deputy General Counsel & Vice President, Regulatory Affairs, National Mining Association
Public Comment The Credit Roundtable
Public Comment The PCAF Secretariat
Public Comment Theresa Romanosky, Assistant General Counsel, Association of American Railroads
Public Comment Timothy M. Doyle, Senior Advisor, Bipartisan Policy Center
Public Comment Toby Shute, Senior Analyst, Investment Team Head of ESG, Global Equity Investment Team, Paradice Investment Management LLC
Public Comment Tom Quaadman, Executive Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Public Comment Veronica Bradley, Director, Environmental Affairs, Airlines for America and Timothy Pohle, Senior Managing Director, Environmental Affairs, Airlines for America
Public Comment Vicky Keramida, Ph.D., CEO & Chief Technical Officer, Keramida, Inc.
Public Comment Walmart Inc.
Public Comment World Business Council for Development (WBCSD)
Public Comment Amanda Martin
Public Comment Benjamin Zycher, Resident Scholar, American Enterprise Institute
Public Comment Brian H. Graff, Esq., APM, Executive Director/CEO, American Retirement Association and Allison Wielobob, General Counsel, American Retirement Association
Public Comment Brian Schatz, U.S. Senator and Sheldon Whitehouse, U.S. Senator
Public Comment Chad Spitler, CEO, Third Economy LLC
Public Comment Chris C. Meyer, Manager of Advocacy and Research Praxis Mutual Funds and Everence Financial
Public Comment Daniel Garant, Executive Vice President and Global Head, Public Markets
Public Comment Herb Ettel
Public Comment Jeffrey Kupor, Head of Legal, Americas, Invesco Ltd.
Public Comment Jonathan Grabel, Chief Investment Officer, Los Angeles County Employees Retirement Association
Public Comment Margaux Day, Policy Director, Accountability Counsel and Grego1y Beny, Policy Associate, Accountability Counsel
Public Comment Melissa MacGregor, Managing Director and Associate General Counsel, Securities Industry and Financial Markets Association
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a June 10, 2021 meeting with representatives of Eni SpA
Public Comment Mindy S. Lubber, CEO and President, Ceres, Inc.

Last Reviewed or Updated: Dec. 18, 2025