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:


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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Elise J. Bean, Former Staff Director Chief Counsel, US Senate Permanent Subcommittee on Investigations
Public Comment Jack T. Ciesielski, CPA, CFA, President, R.G. Associates, Inc.
Public Comment The Financial Accountability and Corporate Transparency (FACT) Coalition, Washginton, District of Columbia
Public Comment Amanda Ballantyne, National Director, Main Street Alliance, Washington, District of Columbia
Public Comment Arthur J. Radin, Partner, Janover LLC
Public Comment Darren Walker, Chair; Matt Bannick, Co-Chair; and Tracy Palandjian, Co-Chair; U.S. Alliance for Impact Investing
Public Comment Jean A. Rogers, Ph.D., CEO, Sustainability Accounting Standards Board (SASB), San Francisco, California
Public Comment Allan Emkin, Founder and Managing Director, Pension Consulting Alliance, LLC
Public Comment Warren G. Lavey, Adjunct professor of law and environmental sciences, University of Illinois, Champaign, Illinois
Public Comment Brad Christensen
Public Comment Jim Rivest
Public Comment Chris Barnard, Germany
Public Comment CDP North America, New York, New York
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a June 21, 2016, telephone call with representatives of CDP
Public Comment SEC Investor Advisory Committee
Public Comment Terra Alpha Investments LLC
Public Comment Regis M. Quirin, Chief Financial Officer for multiple Start-Up Entities, Cranford, New Jersey
Public Comment Andrew Friedman, President and Founder, AJF Financial Services, Inc
Public Comment Saj Karsan
Public Comment Dan Schum
Public Comment Bevis Longstreth
Public Comment Ian D. McClure, J.D., LL.M., Vice President, IP Strategy & Business Development, Black Stone IP, LLC
Public Comment Wachtell, Lipton, Rosen & Katz
Public Comment A. Whigham
Public Comment Frederick D. Lipman, Association of Audit Committee Members, Inc.
Public Comment Carl W. Gardiner
Public Comment Jon Lukomnik, Executive Director, IRRC Institute
Public Comment Pamela J. Boyle, CPA, Tax Manager, Thomas Wirig Doll
Public Comment Dylan Schweitzer
Public Comment Sat Parashar

Last Reviewed or Updated: Dec. 18, 2025

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