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
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Date Received
Date Letter Type Commenter Name
Public Comment Sen. Al Franken, et al., Members of Congress
Public Comment Sister Patricia Daly, OP, Executive Director and Mary Beth Gallagher, Associate Director, Tri-State Coalition for Responsible Investment
Public Comment Stephan Wolf, CEO, Global Legal Entity Identifier Foundation (GLEIF)
Public Comment Stephen Comstock, Director, The American Petroleum Institute, Washington, District of Columbia
Public Comment Stephen E. Roth, Sutherland Asbill & Brennan LLP, on behalf of the Committee of Annuity Insurers
Public Comment Steve Loren, CFA,FRM,MBA
Public Comment Steven Kreisberg, Director, Department of Research and Collective Bargaining Services, American Federation of State, County and Municipal Employees
Public Comment Stu Dalheim, Vice President, Shareholder Advocacy, Calvert Investments
Public Comment Sustainability Context Group
Public Comment Suzanne Cubbison
Public Comment Tatu Y. Ilunga, Senior Policy Advisor, Oxfam America
Public Comment Thomas E. Roos, Senior Vice President and Chief Accounting Officer, UnitedHealth Group, Incorporated
Public Comment Thomas P. DiNapoli, New York State Comptroller
Public Comment Tim Dewane, School Sisters of Notre Dame, Central Pacific Province Corporate Responsibility Committee
Public Comment Tim Goodman, Director, Hermes Investment Management
Public Comment Tove Maria Ryding, Policy and Advocacy Manager, European Network on Debt and Development (Eurodad)
Public Comment Tracey C. Rembert, Assistant Director, Catholic Responsible Investing, Christian Brothers Investment Services
Public Comment Victoria P. Rostow, Senior Vice President, Policy & Regulatory Affairs, National Association of Real Estate Investment Trusts
Public Comment William J. Ward
Public Comment Aaron Scott, Chief of Staff, UBS and Society
Public Comment Aron Szapiro, Director of Policy Research, and Jo Guo, Head of Fundamentals Data, Morningstar, Inc.
Public Comment Barry C. Melancon, CPA, CGMA, President and CEO, AICPA
Public Comment BDO USA, LLP
Public Comment Ceres on behalf of 45 Asset Owners and Asset Managers
Public Comment Chris Meyer, Stewardship Investing Specialist, Everence Financial and the Praxis Mutual Funds
Public Comment Clare Payn, Head of Corporate Governance North America, Legal & General Investment Management America
Public Comment Corporate Governance Coalition for Investor Value
Public Comment Denise L. Nappier, Connecticut State Treasurer
Public Comment Edward D. White, Managing Partner, Fahr LLC, San Francisco, California
Public Comment Ethel Howley, SSND, School Sisters of Notre Dame Cooperative Investment Fund

Last Reviewed or Updated: Dec. 18, 2025

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