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 KPMG LLP
Public Comment Lauren Compere, Managing Director, and Steven Heim, Managing Director, Boston Common Asset Management
Public Comment Lawrence J. Boysen, Senior Vice President and Corporate Controller, CNA Financial Corporation, Chicago, Illinois
Public Comment Lawrence M. Heim, Managing Director, Elm Sustainability Partners LLC
Public Comment Lisa Slotznick, MAAA, FCAS, Chairperson, COPLFR, Casualty Practice Council, and Leonard Reback, MAAA, FSA, Chairperson, Financial Reporting Committee, Risk Management and Financial Reporting Council, American Academy of Actuaries
Public Comment Lori A. Palazzolo, Managing Director and Chief Accounting Officer, Prologis, Inc.
Public Comment Marcia Slatkin
Public Comment Mardi McBrien, Managing Director, Climate Disclosure Standards Board, London, U.K.
Public Comment Michael Labriola, Wilson Sonsini Goodrich & Rosati
Public Comment Michelle de Cordova, Director, Corporate Engagement Public Policy, NEI Investments, Vancouver, Canada
Public Comment Mindy S. Lubber, President, Ceres
Public Comment Nate Tobik
Public Comment Nicole Lederer, Chair and Co-Founder, Environmental Entrepreneurs and Bob Keefe, Executive Director, Environmental Entrepreneurs (E2)
Public Comment Patricia Jurewicz, Director, Responsible Sourcing Network
Public Comment Penny Somer-Greif, Chair, and Gregory T. Lawrence, Vice-Chair, Committee on Securities Law, Business Law Section, Maryland State Bar Association
Public Comment Philip Mattera, Research Director; Greg LeRoy, Executive Director; and Scott Klinger, GASB No. 77 Activation Coordinator; Good Jobs First
Public Comment PricewaterhouseCoopers LLP
Public Comment Prof. Dr. Rodney Irwin, World Business Council for Sustainable Development, Geneva, Switzerland
Public Comment Randy Hayes, Executive Director, Foundation Earth
Public Comment Rebecca Lewis, Managing Director, Arisaig Partners, et. al.
Public Comment Richard E. Walters, Director, Corporate Social Responsibility, The Pension Boards, United Church of Christ
Public Comment Richard F. McMahon, Jr., Vice President, Edison Electric Institute, and Patrick J. Migliaccio, Senior Vice President & Chief Financial Officer, Chairman, American Gas Association Accounting Advisory Council
Public Comment Richard Foster, Financial Services Roundtable, Washington, District of Columbia
Public Comment Robert Fohr, Associate for Mission Responsibility Through Investment, Presbyterian Church U.S.A.
Public Comment Robert Krueger
Public Comment Robert S. McIntyre, Director, Citizens for Tax Justice
Public Comment Samuel H. Pilch, Group SVP - Controller and Chief Accounting Officer, Allstate Insurance Company and Kevin Spataro, SVP - Accounting Policy and Research, Allstate Insurance Company
Public Comment Scott M. Stringer, New York City Comptroller
Public Comment Sean Davy, Managing Director, Capital Markets Division, Securities Industry and Financial Markets Association (SIFMA)
Public Comment SEIU and EPSU

Last Reviewed or Updated: Dec. 18, 2025

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