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 E. Van Brunt, P.E., Sr. Director, Sustainability, Covanta
Public Comment Michael Panfil, Stephanie H. Jones, Gabriel Malek, Environmental Defense Fund and David G. Victor, UC San Diego and The Brookings Institution
Public Comment Michael S. Pieciak, Commissioner of Financial Regulation, State of Vermont
Public Comment Micheal Lent
Public Comment Mike Kreidler, Office of the Insurance Commissioner, State of Washington
Public Comment Natasha Trainor, Chair, Pension Investment Association of Canada
Public Comment Niels Brab, Head of Group Regulatory Strategy, Deutsche Börse Group
Public Comment Patrick C. Reeder, Deputy General Counsel, American Council of Life Insurers and James Szostek, Deputy, Retirement Security, American Council of Life Insurers
Public Comment Patrick Morrisey, West Virginia Attorney General, State of West Virginia, Office of the Attorney General
Public Comment Paul Rissman, Formerly Executive Vice President, AllianceBernstein LP Board Member, Sierra Club Foundation Co-founder, Rights CoLab (a project of NEO Philanthropy)
Public Comment Pauli Robinson
Public Comment Penny Somer-Greif, Chair and Gregory T. Lawrence, Vice-Chair, Committee on Securities Law of the Business Law Section of the Maryland State Bar Association
Public Comment Peter J. Germain, Chief Legal Officer, Federated Hermes, Inc.
Public Comment Professor Hans Christensen, University of Chicago, Professor Luzi Hail, University of Pennsylvania, and Professor Christian Leuz, University of Chicago
Public Comment Public Citizen
Public Comment Rachel Cleetus, Policy Director, Climate and Energy Program, Union of Concerned Scientists and Kathy Mulvey, Accountability Campaign Director, Climate and Energy Program, Union of Concerned Scientists
Public Comment Rachel Glaser, Chief Financial Officer, Etsy, Inc.
Public Comment Ram Singhal, Vice President Technology & Environmental Strategy, Flexible Packaging Association
Public Comment Rebecca Linder Blachly, Director of Government Relations, The Episcopal Church
Public Comment Richard A. Kirby, R|K Invest Law, PBC
Public Comment Richard F. Lacaille, Executive Vice President and Senior Investment Advisor, Head of ESG, State Street Corporation and Lori Heinel, Executive Vice President and Global Chief Investment Officer, State Street Global Advisors
Public Comment Rick Hansen, Deputy General Counsel and Assistant Secretary, HP, Inc.
Public Comment Rob Bonta, California Attorney General, et al.
Public Comment Robert D. Broeksmit, CMB, President and Chief Executive Officer, Mortgage Bankers Association
Public Comment Robert Rutkowski
Public Comment Robert Schuwerk, Executive Director, Carbon Tracker Initiative North America
Public Comment Robin Thurston, Managing Senior Counsel, Democracy Forward Foundation
Public Comment S. Nutter
Public Comment Sarah Adams, Chief Sustainability Officer, Vert Asset Management
Public Comment Sarah Bratton Hughes, Head of Sustainability, Schroder Investment Management North America

Last Reviewed or Updated: Dec. 18, 2025

Related Materials
How to submit comments