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 Douglas Hileman, CRMA, CPEA, President, Douglas Hileman Consulting LLC
Public Comment John Arensmeyer, Founder & CEO, Small Business Majority
Public Comment John C. Harrington, President, Harrington Investments, Inc.
Public Comment Mark Lauroesch, Executive Director, Intellectual Property Owners Association
Public Comment Meredith Miller, Chief Corporate Governance Officer, UAW Retiree Medical Benefits Trust
Public Comment Michael L. Gullette, Vice President, Accounting and Financial Management, American Bankers Association
Public Comment Petter Johnsen, CIO Equity Strategies, and Basak Yeltekin, Senior Analyst Ownership Strategies, Norges Bank Investment Management
Public Comment Raymond Dominick
Public Comment Sanford Lewis, General Counsel, Investor Environmental Health Network
Public Comment Benjamin J. Brown, Technical and Engineering Recruiter, San Diego, California
Public Comment Doug Mohn
Public Comment Frederick H. Alexander, Head of Legal Policy, B Lab
Public Comment Josh Zinner, Chief Executive Officer, and Sarah Margolis, Associate Program Director, Interfaith Center on Corporate Responsibility
Public Comment Katherine V. Smith, BC Center for Corporate Citizenship, Chestnut Hill, Massachusetts
Public Comment Katherine V. Smith, Swampscott, Massachusetts
Public Comment Lisa N. Woll, CEO, US SIF and US SIF Foundation
Public Comment Michael Chesler
Public Comment Stephen Heintz, President, Rockefeller Brothers Fund
Public Comment Aaron Byrd
Public Comment Anonymous
Public Comment Dustin Triebel
Public Comment Marie Jones
Public Comment Marie-Sybille Connan, Vice President, Senior ESG Analyst, et al., Allianz Global Investors Gmbh
Public Comment Michael Chesler
Public Comment Peter Quagliano, Virginia
Public Comment Rob Connelly, United Insurance Group
Public Comment Valerie Heinonen, o.s.u., Director, Shareholder Advocacy, Dominican Sisters of Hope
Public Comment Anonymous
Public Comment C. James Ringwald
Public Comment Hugh M.

Last Reviewed or Updated: Dec. 18, 2025

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