Comments on Environmental, Social, and Governance Disclosures for Investment Advisers and Investment Companies

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

Comment
A: 8
B: 9,173
C: 1,785

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Date Received
Date Letter Type Commenter Name
Public Comment Cambridge Investment Research, Inc.
Public Comment Center for American Progress
Public Comment Ceres
Public Comment CFA Institute
Public Comment Christopher A. Iacovella
Public Comment Christopher Lish
Public Comment Cindy Bohlen, CFA, Chief Mindfulness Officer, Greg Wait, CEBS, Partner, and Adam Peck, CFA, Founder, Chief Investment Officer, Riverwater Partners, LLC
Public Comment CME Group
Public Comment Coalition for Renewable Natural Gas
Public Comment Corey Shapiro
Public Comment Cynthia Lo Bessette, Chief Legal Officer, Fidelity Management & Research Company LLC
Public Comment Dan Barry, Director, Spark Change Group Ltd
Public Comment David P. Tenny, President and CEO, National Alliance of Forest Owners
Public Comment David R. Burton, Senior Fellow in Economic Policy, The Heritage Foundation
Public Comment Dechert LLP
Public Comment Dimensional Fund Advisors
Public Comment Domini Impact Investments LLC
Public Comment Dylan Bruce, Financial Services Counsel, Consumer Federation of America
Public Comment Emily C. Micale, Director, Federal Regulatory Affairs, Insured Retirement Institute
Public Comment Eugenia Jackson, Global Head of ESG, PGIM
Public Comment Federated Hermes, Inc.
Public Comment Franklin Templeton
Public Comment Glass Lewis
Public Comment Glass Lewis
Public Comment Global Impact Investing Network
Public Comment Global Legal Entity Identifier Foundation
Public Comment Heidi Hardin, Executive Vice President and General Counsel, Massachusetts Financial Services Company
Public Comment Humankind Investments
Public Comment Impact Capital Managers
Public Comment Inclusive Development International, Accountability Counsel, and Friends of the Earth

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-17-22
Release Number
33-11068
34-94985
IA-6034
IC-34594
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