Comments on Proposed Rule: Modernization of Regulation S-K Items 101, 103, and 105

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Comment
A: 2,867

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Date Received
Date Letter Type Commenter Name
Public Comment Elizabeth Demers, Professor of Accounting, School of Accounting and Finance, University of Waterloo, Victor Xiaoqi Wang, Assistant Professor of Accounting, College of Business, California State University, Long Beach and Kean Wu, Associate Professor of Accounting, Saunders College of Business, Rochester Institute of Technology
Public Comment Kerrie Waring, Chief Executive Officer, ICGN
Public Comment Aeisha Mastagni, Portfolio Manager, and Mary Hartman Morris, Investment Officer, California State Teachers' Retirement System
Meeting with SEC Officials Memorandum from the Office of Commissioner Lee regarding a July 23, 2020 meeting with representives of the Human Capital Management Coalition
Meeting with SEC Officials Memorandum from the Office of Commissioner Lee regarding a March 5, 2020 meeting with representives of SASB
Meeting with SEC Officials Memorandum from the Office of Commissioner Elad L. Roisman regarding a July 28, 2020 discussion with Human Capital Management Coalition
Public Comment Andy Green, Managing Director of Economic Policy, Center for American Progress, et al
Public Comment Mark Warner, U.S. Senator, and Cynthia Axne, Member of Congress
Public Comment Jim Coburn, Senior Manager, Disclosure, Ceres, Inc.
Public Comment Lorraine Hariton, President & Chief Executive Officer, Catalyst
Public Comment Harry Lasker and William Coleman, Directors, RAMP
Meeting with SEC Officials Memorandum from the Office of the Chairman regarding a March 10, 2020, meeting with representatives of the Sustainability Accounting Standards Board (SASB)
Meeting with SEC Officials Memorandum from the Office of the Chairman regarding a February 27, 2020, meeting with representatives of JUST Capital
Meeting with SEC Officials Memorandum from the Office of the Chairman regarding a March 2, 2020, meeting with representatives of the California Public Employees' Retirement System (CalPERS)
Public Comment Catherine Smith
Public Comment Thomas L. Riesenberg, Director of Legal and Regulatory Policy, Sustainability Accounting Standards Board
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a January 9, 2020 meeting with representatives of the Sustainability Accounting Standards Board
Public Comment Martin Buttle, Head of Good Work, ShareAction
Public Comment Qin Li, Assistant Professor of Accounting, Hong Kong Polytechnic University, et al.
Public Comment Martin Whitaker, CEO, JUST Capital
Public Comment Sandra J. Peters, Senior Head, Global Financial Reporting Policy, CFA Institute
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a November 7, 2019, meeting with representatives of the Human Capital Management Coalition and the Council of Institutional Investors
Public Comment Allen Huang, Ph.D., Associate Professor of Accounting, Hong Kong University of Science and Technology
Public Comment Peter Coffin, President, Breckinridge Capital Advisors
Public Comment Fiona Reynolds, Chief Executive Officer, Principles for Responsible Investment
Public Comment John A. Zecca, Executive Vice President, Chief Legal Officer and Chief Regulatory Officer, Nasdaq, Inc.
Public Comment Nancy B. Hammer, Vice President, Regulatory & Judicial Engagement, Society for Human Resource Management
Public Comment Aeisha Mastagni, Portfolio Manager, and Mary Hartman Morris, Investment Officer, California State Teachers' Retirement System (CalSTRS)
Public Comment Christopher A. Iacovella, Chief Executive Officer, American Securities Association
Public Comment Amy O'Brien, Senior Managing Director, Teachers Insurance and Annuity Association of America (TIAA)

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-11-19
Release Number
33-10668
34-86614
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