Comments on Pay Ratio Disclosure

Comments have been received from individuals and entities using a variety of Letter Types:

Comment
A: 19,965
B: 12,942
C: 20
D: 5,433
E: 1,688
F: 1,167
G: 15,306
H: 70,338
I: 36,299
J: 75,333
K: 15,247
L: 32,275
M: 20,999

Filter comments

Date Received
Date Letter Type Commenter Name
Public Comment Bonnie Overcott
Public Comment Michael P. Aitken, Vice President, Government Affairs, Society for Human Resource Management
Public Comment Kevin M. Burke, President and CEO, American Apparel & Footwear Association (AAFA)
Public Comment Beth W. Cooper, Senior Vice President and Chief Financial Officer, Chesapeake Utilities Corporation
Public Comment Keith J. Nelsen, General Counsel, Best Buy Co., Inc., et al.
Public Comment Sarah McConnaughey
Public Comment Darla C. Stuckey, Robert Lamm, and Virginia Fogg, Society of Corporate Secretaries and Governance Professionals, New York, New York
Public Comment Jack Diemer
Public Comment Miller Nash LLP
Public Comment Sandra L. Flow, Chair, Committee on Securities Regulation, New York City Bar Association
Public Comment Stu Dalheim, Director, Shareholder Advocacy, and Erica Lasdon, Senior Sustainability Analyst, Calvert Investments, Bethesda, Maryland
Public Comment Davis Polk & Wardwell LLP
Public Comment Douglas K. Chia, Assistant General Counsel and Corporate Secretary, Johnson and Johnson, New Brunswick, New Jersey
Public Comment Gregg Passin, Senior Partner, North America Executive Rewards Practice Leader, Mercer, Inc., New York, New York
Public Comment John A. Seethoff, Vice President, Deputy General Counsel and Assistant Secretary, Microsoft Corporation, Redmond, Washington
Public Comment Professor Charles M. Elson and Craig K. Ferrere
Public Comment Robert E. Rutkowski
Public Comment Theodore R. Buyniski, David M. Sugar, Todd McGovern, and Brian Dunn, Aon Hewitt
Public Comment Alexander M. Cutler, Chairman and Chief Executive Officer of Eaton Corporation and Chair, Corporate Governance Committee, Business Roundtable
Public Comment Alyce Lomax, Writer/Analyst, The Motley Fool, Alexandria, Virginia
Public Comment Americans for Financial Reform
Public Comment Andrew Josef, General Counsel, McMorgan Company LLC, San Francisco, California
Public Comment Andy Restaino, Managing Director, Technical Compensation Advisors, Bellmore, New York
Public Comment Anne Sheehan, Director of Corporate Governance, California State Teachers' Retirement System, West Sacramento, California
Public Comment Anne Simpson, Senior Portfolio Manager and Director of Global Governance, California Public Employees' Retirement System (CalPERS)
Public Comment Barbara Fitzpatrick
Public Comment Bartlett Naylor, Capital Strategies Consulting, Inc., Arlington, Virginia
Public Comment Bertha Masuda, Certified Executive Compensation Professional, MBA, CPA, Vivient Consulting LLC, El Segundo, California
Public Comment Brandon Rees, Acting Director, Office of Investment, AFL-CIO , Washington, District of Columbia
Public Comment Bren Ames

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-07-13
Release Number
33-9452
34-70443
How to submit comments