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:

Comment
A: 9,893
B: 16,302

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Date Received
Date Letter Type Commenter Name
Public Comment David H. Zellner, Chief Investment Officer, Wespath Investment Management
Public Comment Deborah Gilshan, Head of Sustainable Ownership, Railpen Investments
Public Comment Dennis M. Kelleher, President & CEO, Better Markets, Inc.
Public Comment Douglas Hoffner, Interim Chief Executive Officer, California Public Employees' Retirement System
Public Comment E. Scott Pruitt, Attorney General of Oklahoma, et al.
Public Comment Emil D. Efthimides, Global Regulatory Monitor, Equities, and Lenora Suki, CFA, Head of Sustainable Finance Product Strategy, Bloomberg LP
Public Comment Emilie Mazzacurati, Founder and CEO, Four Twenty Seven, Inc.
Public Comment Eric Fernald, Executive Director, ESG Research, MSCI
Public Comment Eric Hespenheide, Interim Chief Executive, GRI
Public Comment Ernst & Young LLP
Public Comment Farha-Joyce Haboucha, Managing Director and Director of Sustainability & Impact Investing Group, Rockefeller & Co., Inc.
Public Comment Frank Clemente, Executive Director, Americans for Tax Fairness
Public Comment Ginette Depelteau, Senior Vice President, Compliance and Responsible Investment, Caisse de depot et placement du Quebec
Public Comment Grant Thornton LLP
Public Comment Heather Slavkin Corzo, Director, Office of Investment, AFL-CIO, Washington, District of Columbia
Public Comment Hudson Hollister, Executive Director, Data Coalition
Public Comment Institute for Policy Integrity at New York University School of Law, University of Chicago, Abrams Environmental Law Clinic and Oceana
Public Comment Janet Cowell, Treasurer of the State of North Carolina
Public Comment Jay Siegel, Real Estate Consultant, JLL, Washington, District of Columbia
Public Comment Jeffrey S. Whittle, Chairman of the Board & President, Licensing Executives Society (USA & Canada) Inc.
Public Comment John (JJ) Matthews, SVP Director of Finance Governance and SEC Reporting, PNC Financial Services Group
Public Comment John Hayes, Chair, Corporate Governance Committee, Business Roundtable
Public Comment John K. S. Wilson, Head of Corporate Governance, Engagement and Research, Cornerstone Capital Inc.
Public Comment John K.S. Wilson, Head of Corporate Governance, Engagement and Research, Cornerstone Capital Inc.
Public Comment John McCarter
Public Comment Jonas Kron, Senior Vice President, Trillium Asset Management LLC
Public Comment Jonathan E. Feigelson, Teacher's Insurance and Annuity Association of America
Public Comment Jonathan Jachym, Head of North American Regulatory Strategy & Government Relations, London Stock Exchange Group, FTSE Russell
Public Comment Kaitlin Y. Cordes, Head, Land, Agriculture, and Human Rights, and Lauren Waugh, Legal Fellow, Land and Agriculture, Columbia Center on Sustainable Investment
Public Comment Kate Rebernak, President and CEO, Framework LLC

Last Reviewed or Updated: Dec. 18, 2025

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