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

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


Filter comments

Date Received
Date Sort descending Letter Type Commenter Name
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a July 22, 2016, telephone call with representatives of the United States Patent and Trademark Office
Public Comment Robert E. Rutkowski
Public Comment Adam Kanzer, Esq., Managing Director, Director of Corporate Engagement and Public Policy, Domini Social Investments LLC
Public Comment Adele E. Zimmermann
Public Comment Allan Adler, General Counsel, Vice President for Government Affairs,Association of American Publishers
Public Comment American Federation of State, County and Municipal Employees, Americans for Democratic Action, Americans for Tax Fairness, Bakery, Confectionery, Tobacco Workers and Grain Millers International Union, Campaign for America's Future, Citizens for Tax Justice, Coalition on Human Needs, Daily Kos, Economic Policy Institute, Institute for Policy Studies, International Brotherhood of Teamsters, National Education Association, National Organization for Women, National Priorities Project, People's Action, The Marco Consulting Group, The Other 98%, The Worker Owner Council of the Northwest, Utility Workers Union of America, Voices for Progress and Working America"
Public Comment American Sustainable Business Council, Citizens for Tax Justice, FACT Coalition, Fair Share, Global Financial Integrity and Main Street Alliance
Public Comment Andrew Behar, CEO, As You Sow
Public Comment Andy Mims, Partner and Trustee, The Sustainability Group of Loring, Wolcott & Coolidge
Public Comment Anne Sheehan, Director of Corporate Governance, California State Teachers' Retirement System
Public Comment Anthony J. Chereso, Investment Program Association, Ellicott City, Maryland
Public Comment Brendan Williams, Executive Vice President, American Fuel & Petrochemical Manufacturers
Public Comment Brian Minns, Manager, Sustainable Investing, Addenda Capital Inc.
Public Comment Bruce Watzman, Senior Vice President, Regulatory Affairs, National Mining Association
Public Comment Bryan Thomson, Senior Vice President, Public Equities, British Columbia Investment Management Corporation
Public Comment BSA The Software Alliance, the Entertainment Software Association, and the Software & Information Industry Association
Public Comment Campbell Pryde, President and CEO, XBRL US, Inc.
Public Comment Catherine J. Weatherford, Insured Retirement Institute, Washington, District of Columbia
Public Comment Center for International Environmental Law
Public Comment Christina M. Crooks, Director, Tax Policy, National Association of Manufacturers, Washington, District of Columbia
Public Comment Christine P. Richards, Executive Vice President, General Counsel and Secretary, FedEx Corporation
Public Comment Christine Wyman, Senior Counsel, American Gas Association
Public Comment Christopher Lish
Public Comment Colleen Morgan, President, Corporate Sustainability Advisors, LLC
Public Comment Crowe Horwath LLP
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment Cyrus Mehri and Pamela Coukos, Working IDEAL
Public Comment D. Keith Bell, Senior Vice President, Corporate Finance, The Travelers Companies, Inc.
Public Comment Dana Lanza, CEO, Confluence Philanthropy
Public Comment Dave Jones, California State Insurance Commissioner

Last Reviewed or Updated: Dec. 18, 2025

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