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 Joseph F. Keefe, President and CEO, Pax World Management LLC and Julie Fox Gorte, SVP for Sustainable Investing, Pax World Management LLC
Public Comment Kate Wolford, President, The McKnight Foundation
Public Comment Lou Rohman, CPA, CMA, CITP, Vice Chair? XBRL US Data Quality Committee, Member of FASB Taxonomy Advisory Group, Member of IFRS Foundation's IFRS Taxonomy Consultative Group, Merrill Corporation
Public Comment Mary S. Booth, President and Director, Partnership for Policy Integrity
Public Comment Michael P. Walls, Vice President, Regulatory Technical Affairs, American Chemistry Council, Washington, District of Columbia
Public Comment Paul Linzmeyer
Public Comment Principles for Responsible Investment
Public Comment Rev. Seamus P. Finn, OMI, Chief of Faith Consistent Investing, OIP Trust, Justice, Peace and Integrity of Creation Office, Missionary Oblates of Mary Immaculate, United States Province
Public Comment Richard H. Murray, Liability Dynamics Consulting LLC
Public Comment Sharon Alpert, President and CEO, Nathan Cummings Foundation and Laura Campos, Director of Shareholder Activities, Nathan Cummings Foundation
Public Comment Shawn M. Barker, Vice President and Controller, Ball Corporation
Public Comment Shelley Alpern, Director of Social Research & Shareholder Advocacy, Clean Yield Asset Management
Public Comment Timothy Smith, Director of E nvin mental, Social and Governance Shareowner Engagement, Walden Asset Management, Boston Trust and Investment Management Company and Heidi Soumeri, Walden Asset Management, Boston Trust and Investment Management Company
Public Comment William J. Klein, Esq., and Thomas J. Amy, Esq.
Public Comment Carol S. Larson, President and CEO, David and Lucile Packard Foundation,
Public Comment Corporate Reform Coalition
Public Comment Gary Kidwell, President, Christian Church Foundation, Inc.
Public Comment Martin Whittaker, CEO, JUST Capital
Public Comment Sister Barbara Aires, Coordinator of Corporate Responsibility, Sisters of Charity of Saint Elizabeth
Public Comment Sister Rose Marie Stallbaumer, OSB, Benedictine Sisters of Mount St Scholastica
Public Comment Theodore H. Davis Jr., Chair, Section of Intellectual Property Law, American Bar Association
Public Comment Tom C. W. Lin, Beasley School of Law, Temple University
Public Comment Valerie Heinonen, o.s.u., Director, Shareholder Advocacy, Ursuline Sisters of Tildonk
Public Comment Lisa Jankov, Chair, Pension Investment Association of Canada
Public Comment Steven J. Schueth, President, First Affirmative Financial Network
Public Comment Aharon Levy, Brooklyn, New York
Public Comment Judith A. Stadler, Fitchburg, Wisconsin
Public Comment Ann Roberts, ESG Analyst, Dana Investment Advisors
Public Comment Anonymous
Public Comment Deloitte & Touche LLP

Last Reviewed or Updated: Dec. 18, 2025

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