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
Public Comment Heather Martin, President, Edwards Mother Earth Foundation
Public Comment Henry M. Paulson, 74th Secretary of the Treasury and Co-Chair of the Risky Business Project, et al.
Public Comment Ingrid S. Dyott, Managing Director, Neuberger Berman Investment Advisers LLC
Public Comment Jeff Whittle, Chairman of the Board & President, Licensing Executives Society
Public Comment Jeffery W. Perkins, Executive Director, Friends Fiduciary Corporation
Public Comment Jeremy Baskin, Global Chief Executive Officer and Global Chief Investment Officer, Rosenberg Equities
Public Comment Julia M. Stasch, President, MacArthur Foundation
Public Comment Karen Kerrigan, President & CEO, Small Business and Entrepreneurship Council
Public Comment Lisa French, MBA, P.Eng., Chief Technical Officer, International Integrated Reporting Council
Public Comment Mark Peters, Director of Justice, Peace and Reconciliation, Priests of the Sacred Heart, US Province
Public Comment Members of Congress
Public Comment Peter Coffin, President, Breckinridge Capital Advisors, Boston, Massachusetts
Public Comment Rakhi Kumar, Head Corporate Governance, State Street Global Advisors and Christopher McKnett, Head of ESG Investments, State Street Global Advisors1
Public Comment Robert M. Wilson, Jr., MFS Investment Management, Boston, Massachusetts
Public Comment Robert Schuwerk, Senior Counsel, and Mark Campanale, Founder & Executive Director, The Carbon Tracker Initiative
Public Comment Sister Carol Rigali, OSF, Provincial of the School Sisters of St. Francis of St. Joseph Convent, Milwaukee, Wisconsin, Inc.
Public Comment Sister Maureen McCarthy, Vice President, School Sisters of St. Francis, Inc.
Public Comment Susan Smith Makos, Vice President of Social Responsibility, Mercy Investment Services, Inc.
Public Comment Susan Vickers, RSM, Vice President Corporate Responsibility, Dignity Health
Public Comment Thomas F. Steyer, President, NextGen Climate, San Francisco, California
Public Comment Tom Quaadman, Senior Vice President, U.S. Chamber of Commerce
Public Comment U.S. EPA
Public Comment Amol Mehra, Director, International Corporate Accountability Roundtable and Josh Zinner, CEO, Interfaith Center on Corporate Responsibility
Public Comment Carl B. Wilkerson, Vice President and Chief Counsel, Securities and Litigation, American Council of Life Insurers
Public Comment Catherine Rowan, Director, Socially Responsible Investing, Trin ity Health
Public Comment Craig A. Rawlins, Chief Investment Officer, BMO Global Asset Management
Public Comment F. Michael Zovistoski, President, New York State Society of Certified Public Accountants
Public Comment Frederick Crawford, Executive Vice President and Chief Financial Officer, Audit and Risk Committee of Aflac, Incorporated
Public Comment Impax Asset Management Limited
Public Comment Jon M. Jensen, Executive Director, Park Foundation

Last Reviewed or Updated: Dec. 18, 2025

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