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

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Date Received
Date Letter Type Commenter Name
Public Comment Matt Patsky, CEO, Trillium Asset Management
Public Comment Samuel Livingston
Public Comment Sara Rosner, Director, Environmental Research & Engagement and Michelle Dunstan, Global Head of Responsible Investment, AllianceBernstein L.P. (“AB”)
Public Comment Sarah-Marie Belcastro
Public Comment Scott Mather, Managing Director, Chief Investment Officer, Core Strategies and Head of Integrated ESG Investing, PIMCO
Public Comment Steven Sharp
Public Comment Andrew Kassoy, Co-CEO and Co-Founder and Dan Osusky, Head of Standards and Insights, B Lab Global
Public Comment Andrew Kassoy, Co-CEO and Co-Founder, B Lab Global and Dan Osusky, Head of Standards and Insights, B Lab Global
Public Comment Anywhere Sikochi, Assistant Professor of Business Administration, Berol Corporation Fellow, Harvard Business School
Public Comment Briget Polichene, Chief Executive Officer, Institute of International Bankers
Public Comment Chris Netram, Vice President, Tax and Domestic Economic Policy, The National Association of Manufacturers
Public Comment Ciara Torres-Spelliscy, Law professor, Stetson University College of Law, a Fellow, Brennan Center for Justice at NYU School of Law
Public Comment David Russell, Head of Responsible Investment, USS Investment Management Ltd
Public Comment Denzil De Bie, MBA, FCCA CFA, Director of Credit Research - Europe, Conning
Public Comment Larry Kramer, President and Marilyn Waite, Program Officer, Environment, William and Flora Hewlett Foundation
Public Comment Maria Stoica, ESG Consultant
Public Comment Rodolphe Bocquet, Global Head Sustainable Investment, Qontigo
Public Comment Sharadiya Dasgupta, Founding Partner, Blue Dot Capital
Public Comment SM Jean Sliwinski, Provincial Sustainability Coordinator, Felician Sisters of North America
Public Comment Thomas P. DiNapoli, New York State Comptroller
Public Comment Wayne Winegarden, Pacific Research Institute, Sr. Fellow, Business and Economics, Pacific Research Institute
Public Comment 20/20 Vision, et al.
Public Comment Douglas Hileman, FSA, CRMA, CPEA, President, Douglas Hileman Consulting LLC
Public Comment Duane Roberts, Director of Equities, Dana Investment Advisors
Public Comment FutureProof
Public Comment Gwen Le Berre, Director of Responsible Investing, Parametric Portfolio Associates, LLC
Public Comment Nate Dalton, Founder of Daybreak Partners, Co-Founder, Former President and CEO of AMG, John Struer, President and CEO
Public Comment Richard C. Jones, Associate Professor, Accounting, Taxation, and Legal Studies in Business, Frank G. Zarb School of Business, Hofstra University
Public Comment Timothy P. Dunn, CFA, Managing Partner and Chief Investment Officer, Terra Alpha Investments LLC; Dan Sanborn, CFA, Portfolio Manager and Director of Research, Terra Alpha Investments LLC and Julianna Brunini, Research Analyst, Terra Alpha Investments LLC
Public Comment William Kiefer

Last Reviewed or Updated: Dec. 18, 2025

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