Comments on Concept Release: Business and Financial Disclosure Required by Regulation S-K

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Comment
A: 9,893
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Date Received
Date Letter Type Commenter Name
Meeting with SEC Officials Memorandum from the Office of Commissioner Allison Herren Lee regarding a July 22, 2019, meeting with representatives of US SIF
Public Comment Douglas K. Howell, Corporate Vice President, Chief Financial Officer, Arthur J. Gallagher Co.
Public Comment Sen. Mark R. Warner, United States Senate
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a July 16, 2018, conference call with representatives of Sutherland
Public Comment Vandita Mudgal, Sustainability Leader
Meeting with SEC Officials Memorandum from the Office of the Investor Advocate regarding a May 31, 2018, meeting with representatives of Public Citizen and Better Markets
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a May 21, 2018, meeting with representatives of BHP Billiton
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding May 23, 2018, meeting with representatives of the Sustainability Accounting Standards Board (SASB)
Public Comment David M. Lynn, Chair, Federal Regulation of Securities Committee, and Jeffrey Rubin, Chair, Law and Accounting Committee; American Bar Association Business Law Section
Public Comment David Lennon
Meeting with SEC Officials Memorandum from the Office of the Investor Advocate regarding a November 8, 2017, meeting with representatives of Walden Asset Management
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding an August 30, 2017, meeting with representatives of the life and annuity insurance industry
Public Comment Senator Robert Menendez, et al., United States Senate
Public Comment Dan Schum
Public Comment Sen. Diane Feinstein, et al., U.S. Senate
Public Comment Eric Cohen, Chairperson, Investors Against Genocide
Meeting with SEC Officials Memorandum from the Office of the Investor Advocate regarding October 24, 2016 and November 19, 2016, speeches given by Investor Advocate Rick A. Fleming
Meeting with SEC Officials Memorandum from the Office of Commissioner Kara Stein regarding a November 18, 2016, meeting with representatives of the National Association of Manufacturers
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a November 9, 2016, meeting with representatives of the Committee of Annuity Insurers (CAI), American Council of Life Insurers (ACLI) and Insured Retirement Institute (IRI)
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a November 1, 2016, meeting with a representative of the Global Reporting Initiative
Public Comment Kurt N. Schacht, CFA, Managing Director, Standards and Advocacy, and James C. Allen, CFA, Head, Capital Markets Policy - Americas, CFA Institute
Public Comment J. Robert Brown, Jr., Professor of Law, Director, Corporate & Commercial Law Program, University of Denver Sturm College of Law
Public Comment Richard Levy, Chairman, Committee on Corporate Reporting, Financial Executives International
Public Comment Shin Imai, Barrister and Solicitor, Justice and Corporate Accountability Project
Public Comment Thomas S. Timko, Vice President, Controller, Chief Accounting Officer, General Motors Company
Public Comment Michael Hardesty, Corporate Vice President, Controller, and Chief Accounting Officer, Northrop Grumman Corporation
Public Comment Sen. Mark R. Warner, U.S. Senate
Public Comment Joshua J. Filzen, Ph.D., CPA, Assistant Professor of Accountancy, Boise State University, et al.
Public Comment Edward S. Knight, Executive Vice President, General Counsel, & Chief Regulatory Officer, Nasdaq, Inc.
Public Comment Shearman and Sterling LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-06-16
Release Number
33-10064
34-77599
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