Comments on Disclosure Effectiveness

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

Comment
A: 9,636

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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Marvin F.
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding an August 24, 2015 meeting with representatives of PricewaterhouseCoopers LLP
Public Comment Sen. Benjamin L. Cardin, et al., U.S. Senate
Public Comment Steven J. Berexa, Global CIO Equity, Allianz Global Investors
Public Comment Thomas Dahl, Hampton, Georgia
Public Comment Reps. Raul Grijalva, Maxine Waters, and Alan Lowenthal, U.S. House of Representatives
Public Comment E. Cartier Esham, Executive Vice President, Emerging Companies, Biotechnology Industry Organization (BIO)
Public Comment Reps. James R. Langevin and Jim Himes, U.S. Members of Congress
Public Comment Arthur J. Radin, CPA, Partner of Janover LLC CPAs, New York
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality, et al.
Public Comment William J. Klein, Esq. and Thomas J. Amy, Esq.
Public Comment Andrew A. Rosenberg, Ph.D., Director, Center for Science and Democracy, Union of Concerned Scientists
Public Comment Agenda Project Action Fund, et al.
Public Comment Daniel A. Simon, et al., New York, New York
Public Comment Mindy S. Lubber, President, Ceres, on behalf of 62 institutional investors
Public Comment John Hayes, Chairman, President and Chief Executive Officer, Ball Corporation and Chair, Corporate Governance Committee, Business Roundtable, Washington, District of Columbia
Public Comment Michael Meehan, Chief Executive, Global Reporting Initiative (GRI)
Public Comment William Michael Cunningham, Washington, District of Columbia
Public Comment William J. Klein, Esq., and Thomas J. Amy, Esq.
Public Comment Stephen Haddrill, Chief Executive, Financial Reporting Council, United Kingdom
Public Comment Catherine T. Dixon, Chair, Federal Regulation of Securities Committee, et al., Business Law Section, American Bar Association
Public Comment Mark Campanale, Founder and Executive Director, et al., the Carbon Tracker Initiative
Public Comment Sanford Lewis, Counsel, Investor Environmental Health Network
Public Comment Omri Y. Marian, Assistant Professor of Law, University of Florida Levin College of Law
Public Comment Lisa N. Woll, CEO, US SIF and US SIF Foundation
Public Comment William J. Klein, Esq. and Thomas J. Amy, Esq.
Public Comment Scott Wallace, Esq., Co-Chair, Wallace Global Fund, Washington, DC, District of Columbia
Public Comment Shearman & Sterling LLP
Public Comment Catherine T. Dixon, Chair, Federal Regulation of Securities Committee, Business Law Section American Bar Association
Public Comment Jean Rogers, PhD, CEO, Sustainability Accounting Standards Board, San Francisco, California

Last Reviewed or Updated: Dec. 18, 2025